And as long as the purchase of the replacement property meets the timing requirements of all of the sales (identified on the 45 day list and purchased within 180 days of the first sale) then you will defer all tax from both sales.

For a 1031 to qualify for the tax deferral the same taxpayer needs to be on title for relinquished property and replacement property.

City government under new Mayor administration is already showing signs of improvement over past administration which is encouraging as well. 

They have said to send over a competitive LOI and they'd consider it (on tax rolls for ~80k, small rural town). 

I think this is a bad idea because taxes?

I created the list from the tax records.

If you're a 5% owner for only part of the tax year, then only the services performed during that period count toward qualifying.Also, it's important to note that the Tax Court has held that merely being on calls doesn't meet the 750-hour requirement.

In essence you get some gain tax free. 

Hello everyone,My Canadian company owns a residential property in California and I want to sell it to my own personal name as I am closing my company.I don't know which professional to consult to help me do the transfer besides my CPA.Can I do the transfer of the deed myself (going to the County Recorder’s Office) and just check with my CPA for taxes due?

Direct mail to people in tough spots (90 day notices, unpaid taxes etc).