I assume that I interpreted the law correct that the Sub can only place a lien on the property for funds that were not paid in full to the GC so they are pursuing the balance another way or writing it off.  

It’s very difficult to interpret the licensing regulations in each state for non-owner loans on 1-4 units that close in LLC.

There are a few ways to qualify and even though I consulted two attorneys and my CPA who all said they would take the credit I am still open to an audit and it would be up to the interpretation of the auditor to decide if I am entitled to all of this under the ambiguous 1/3 ways I qualify. 

When I read the post that you took offensively I did not read any offense or attack in your direction, but you interpreted it as a personal attack.

I suggest you contact HCD (ADU @ HCD.CA.gov) for their interpretation of the ADU rules.I am curious what reason they provide for not being able to add a 2nd floor on top of the garage. 

Interpretation: while generally mobile homes can qualify, they will NOT qualify if the local law considers them personal rather than real property.

Unfortunately, your interpretation of "covered transactions" is incorrect. 

What follows is just the real estate investors interpretation of taxes.

The statement from Newsom's office is here: https://www.gov.ca.gov/2021/01...I do not believe this has been approved by the legislature yet.I've linked 2 other interpretations of the extension proposal belowhttps://abc7news.com/ca-evicti..."

@Shimi T.Here's a fairly helpful IRS page interpreting the complex Tangible Property Regulations:https://www.irs.gov/businesses...Step 1 - HVAC is a key building systemStep 2 - pretty clearly falls under "restoration":What are amounts to restore a unit of property?...