It really helped us get a better interest rate on the property and typically allowed us to put 10-20% down since we were buying the home to be our primary residence. 

When you start asking the question, where are we going to get more housing for all of the 20,000 people moving to our valley every year, you look around and say: "I guess I will".Our first project has been over 3 years in process with a handful of friends and my Dad as the primary investor, we are ready to break ground on 17 units of townhomes and multifamily units for sale in West Boise.

Could you rent out your current home and buy a new primary home?

Lots of books have had a huge impact on my mindset and fueled my passion for growth.

If I wanted to convert solely to me as the primary (investor/owner)..in the transfer process (to me solely) a complicated one?

Quote from @Lambros Politis: My real estate portfolio, located in the Pacific Northwest (technically a primary, A/B class market), still presents tenant headaches.

I know that my current cash flow is a result of the unit being my primary residence first, and that not all units will cash flow like this, but can't help the feeling that I should be expanding my rental portfolio over the years.

Code § 267(b) or 707(b) if the primary purpose of the transaction is tax avoidance.

Great question - goal is to eventually rent out both units to total $3400/mo - it would be closer to $2000/mo for the one unit until repairs are done and my lender is ok with it no longer being my primary residence. 

But, given that he has a primary residence there already that he must leave (Army doesn't give much choice on location), if he isn't able to sell the property quickly for at least break even, and can't take a deduction for a loss, my thinking is to flip it to a rental (question is which kind makes the most sense), he should be able to cash flow given his monthly expenses, even if only $100/mo, then if he still sells for a loss in a year or two, he could take a deduction.