It was one of my first claims and I learned how their claim system works and never failed again. 

The only inconvenience is I have to pay booking.com a commission at the end of the month, and I have to remit the local taxes myself vs.

I had a project last year that a sub hit a conduit that was marked out and the utility made a claim many months later.

IRS definition of a dependent.To claim a child as a dependent, the child must be under 19 or under 24 if a student.

If I may, a lot of the issues we are running into with insurance is that consumers no longer use insurance as a catastrophic fall back but rather, they nickel and dime on small claims that compund into larger issues. 

You claim it was because we took to long but as I recall the things we were going to do for you were pretty much talked about and scheduled  within the same month of you purchasing the property.

However, electing partnership or corporate taxation could be seen as a sale, causing unintended tax consequences.

In that case you might save taxes building with them.

Intangible assets like goodwill or tangible personal property (e.g., equipment) are excluded from 1031 treatment and are taxed separately—goodwill is typically taxed as a capital gain, while equipment may be subject to depreciation recapture taxed as ordinary income.To minimize taxes on the sale of the business, consider strategies such as Opportunity Zone investments, which defer gains until 2026 if proceeds are reinvested in a Qualified Opportunity Fund (QOF), or structuring the sale as an installment agreement to spread taxable income over multiple years.

The promise of accelerated depreciation and immediate tax savings is attractive.