This can be relied on in the IRA context and makes clear that subsequent contributions do not constitute a prohibited transaction.  

I had no real issues with adult tenants after explaining what type of issues constituted an admin fee, like police calls and trash removal, then they understood why the fees were adopted.

Anyone with command of math should be embarrassed at inferring a 5yr data set to constitute a "median" or "average".

Again, I'm no Constitutional Law Professor like some famous person that we all know, but when I read the Constitution, the Feds only have power to regulate interstate commerce.

What exactly constitutes occupancy?

(Everyone should know this is incorrect) The Alabama Senate will very likely pass this Bill and this Bill may impact individual counties is yet to be seen, HB 354 2018ENGROSSED A BILL TO BE ENTITLED AN ACTRelating to tax lien sales; to amend Sections 40-10-180, 40-10-181, 40-10-182, 40-10-183, 40-10-184, 40-10-185, 40-10-186, 40-10-187, 40-10-188, 40-10-189, 40-10-190, 40-10-191, 40-10-192, 40-10-193, 40-10-194, 40-10-195, 40-10-196, 40-10-197, and 40-10-198, Code of Alabama 1975; to add Sections 40-10-199 and 40-10-200 to the Code of Alabama 1975; to provide an auction process for the sale of tax liens; to provide for counties to issue tax lien certificates for certain fees on the lands which have been sold at certain sales to individuals; to prescribe the significance of and authority associated with a tax lien certificate; to provide for payment of taxes on lands purchased at tax lien sales by holders of tax lien certificates; to provide for distribution of monies received from tax lien sales and to provide for certain redemption procedures including a procedure to allow the holder of a tax lien certificate to foreclose redemption rights after a period of time; and in connection therewith would have as its purpose or effect the requirement of a new or increased expenditure of local funds within the meaning of Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended.BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1.

If the tenant remained in the property, I would argue that it didn't constitute a habitability issue but I'm not sure how a judge would see it.

Like Elizabeth said, in Ohio anything held in security over what constitutes one month's rent requires interest to be accrued and paid.

You also need to conform to your municipality's local zoning definitions for what constitutes "single family residential" zoning.

A real estate agent / brokerage trade or business doesn't constitute a 'specified service trade or business' under IRC Sec 199A.Best to talk to an attorney for the legal perspective, a tax CPA/EA for the tax perspective.You have Disregarded Entity, C Corp, or S Corp at your disposal for tax, assuming you're the 100% owner.