The court seemingly implied that they could but simply failed to do so.At this point, without a more thorough research, I tend to conclude that the IRS excluded H/W LLCs from the QJV treatment arbitrarily, without statutory support.

The tax treatment in such cases may vary depending on specific circumstances.

It’s generally better to pay taxes, especially if it’s preferential LTCG treatment and make a sound investment with cash that remains than defer and make poor investment decisions. 

Can I purchase the rods and charge back to tenant as missing/damaged window treatments when originals were blinds?

However, components of a central HVAC system in a residential building, including furnaces and condensers, are NOT eligible for this treatment and must be slowly depreciated over 27.5 years (39 years for STRs).

Then based on @Michael Baum's suggestion, I think I will have my cleaner and/or maintenance person do monthly/quarterly maintenance like using using enzyme based cleaners, grease fighting drain treatments and hot water flushing. 

Many business owners are deeply concerned with the future treatment of their employees, equipment, image, customers, etc.  

@John Voychick I'm so sorry to hear about your experience, it really pains me to hear about people getting subpar treatment and customer service I always listen to people's experiences to make sure that I can prevent these kinds of things from happening to my clients.

Here are a few lessons I learned during the renovation, many of which stemmed from the age of the house and unexpected hidden damages:1.Damaged Plumbing: Several plumbing pipes were ruptured or severely damaged, requiring replacement.2.Termite Infestation: I discovered termites, which led to additional costs for treatment and repairs.3.Rotted Wood: Significant sections of wood in the structure were rotted and had to be replaced.4.Lack of Insulation: There was no insulation in the att Did you work with any real estate professionals (agents, lenders, etc.) that you'd recommend to others?

I keep window treatments white but I like everything light and bright.