Passive activity losses are those losses from activities in which the taxpayer doesn't materially participate.

Black market-  most economies that have something that impactful happen, causes the taxpayers to move to a black market approach.  4.

My personal suggestion, get with an agent in your local market, ask them to set you up on property alerts through the MLS.

Depreciation might be unfamiliar to some U.S. taxpayers, so consulting a tax professional is recommended

She has to buy in the same, or at least the same tax payer, name as she sells in.

I believe the answer is no because there would be different taxpayers on the title but any thoughts?

I'm referencing what is referred to as the "disregarded entity exception" or "Same Taxpayer" rule.https://www.1031.us/using-disregarded-entities-like-kind-exc...https://www.firstexchange.com/vesting-title-1031-exchangeIt would appear there's precedence for treating a single member LLC that's a disregarded entity for tax purposes the same as the individual in taking title to replacement property in a 1031 exchange.

Here are some good places to start: http://www.biggerpockets.com/meet- find and connect with other BP members that are in your area.http://www.biggerpockets.com/alerts - Set up keyword alerts to be notified of the topics that interest you.And, of course thehttp://www.biggerpockets.com/forums - ask any question about real estate!

After the 3 year period to redeem property, what am I to do as the tax payer?

Your record of this deposit (via teller slip or online transfer) will be your receipt of payment.This elimates complextity and the additional steps/rules that come with using a third party to collect rent.I get an email alert when a tenant makes a deposit, and each rent amount is unique so I know who has paid in case they don't have the teller add a memo to the payment.They can transfer funds online, or walk in to a local branch with cash, personal check, wampum, etc.