https://www.biggerpockets.com/blog/wall-street-is-not-buying...Wall Street is not exactly the easiest group of institutions to defend, in large part because they most certainly do merit an enormous amount of criticism for many of the financial shenanigans they engaged in that helped contribute to the 2008 Financial Crisis, such as being bailed out by taxpayers only to give out exorbitant bonuses to their executives before needing to be bailed out again when COVID struck.

Internal Revenue Code, unless their taxpayer guardian resides in the same unit.Property Ownership: Individuals or households that own real property are not eligible to occupy or lease the Affordable ADU.Liquid Asset Limitation: Eligibility is restricted to persons or households whose liquid assets do not exceed 110% of the annual Area Median Income.

This is you are the reporting taxpayer on both ends of the transactions. 

For purposes of this paragraph (e)(3), an activity involving the use of tangible property is not a rental activity for a taxable year if for such taxable year—(A) The average period of customer use for such property is seven days or less;(B) The average period of customer use for such property is 30 days or less, and significant personal services (within the meaning of paragraph (e)(3)(iv) of this section) are provided by or on behalf of the owner of the property in connection with making the property available for use by customers;(C) Extraordinary personal services (within the meaning of paragraph (e)(3)(v) of this section) are provided by or on behalf of the owner of the property in connection with making such property available for use by customers (without regard to the average period of customer use);(D) The rental of such property is treated as incidental to a nonrental activity of the taxpayer under paragraph (e)(3)(vi) of this section;(E) The taxpayer customarily makes the property available during defined business hours for nonexclusive use by various customers; or(F) The provision of the property for use in an activity conducted by a partnership, S corporation, or joint venture in which the taxpayer owns an interest is not a rental activity under paragraph (e)(3)(vii) of this section.

Where it gets complex is combining properties with different ownership structures.A good rule of thumb is the what needs to be the same is the end TAXPAYER, so for example, we just did a 1031 where 2 separate LLCs (Single-member and thus disregarded entities from a tax standpoint) both owned by the same parent LLC  sold (relinquished) properties and a 3rd and different Single Member LLC (also owned by the same parent LLC) bought the replacement property.   

(source)It also states this:  The following requirements must be met by taxpayers or RPEs to qualify for this safe harbor:*Separate books and records are maintained to reflect income and expenses for each rental real estate enterprise.

From the IRS Regulations 1.162-2 which is the actual law:-----(b)(1) If a taxpayer travels to a destination and while at such destination engages in both business and personal activities, traveling expenses to and from such destination are deductible only if the trip is related primarily to the taxpayer's trade or business.

Tax forgiveness is a credit that allows eligible taxpayers to reduce all or part of their Pennsylvania personal income tax liability.

@Patrick Rafferty, Any tax paying entity can do a 1031 exchange. 

Here are a few incentives as noted by the IRS:168(k) - Special Allowance for Certain Property (Bonus Depreciation)179 - Election to Expense Certain Depreciable Business Assets Other incentives included in the tax code, however, may reduce the need for a taxpayer to perform a cost segregation study because they give preferential treatment for certain qualifying 1250 property such as 168(e)(6) - Qualified Improvement PropertyHave you utilized either of these incentives as part of your cost segregation study?