When a property is divided in a given tax year between personal and rental use, do ALL deductions and depreciations incurred during that tax year get multiplied by the fraction of days for which the property was in service as a rental ?

IN CA a RE broker can do HML / PML thats the benefit of a CA brokers license you can sell RE and make loans.. and make fractionalized loans all legally.

Hi,  I am working on a project to offer fractional real estate investments through a Reg A+ Series offering and need to connect with a securities broker who might be interested in brokering my securities.What might be the best way to locate people who have a Series 7 license and who are also interested in fractional real estate investments?

At that point, you may find yourself paying a substantial sum to a CPA to rectify the situation, whereas you would have paid a fraction of that amount annually for professional guidance—similar to the concept of preventive maintenance versus repair maintenance.

One check for half your max bid, another check for one fourth of your max bid, another check for one eighth of your max bid, etc, with two checks for that final fraction.

This is also why banks have fractional lending, if banks could not make money out of thin air to lend then it would be dumb for them to also lend only the deposits. 

There are three different approaches to consider - whole trust deed investing, fractionalized trust deeds, and loan participations or hypothecations. 

One options you have is organize a large group of investors to offer "Fractional Rights" off as a pre-sale partner offer.

But it really didn’t matter how wrong (or how right) they were when they were consistently buying at a fraction of home replacement cost.

This fractional interested ownership is truly a turn off.