An investment interest expense is accrued when money is borrowed to fund an investment.

Then, your estate gets the property with a basis of the current value, and there are no taxes on the accrued gains.So, if you mean you bought a house and sold it three months later with a gain of $50,000, you'll owe tax on that at your ordinary rate.

Account Closed, purely from curiosity: what are you looking to achieve?  

For example, a $1 million policy could have an initial commission of $50,000 to $100,000, significantly impacting the policy's cash value in the early years.Limited Access to Capital: Accessing the cash value requires taking out a policy loan, which accrues interest, typically at a rate of 5-8%.

I am following due to my morbid curiosity in how this goes...

Out of curiosity is the property your buying distressed? 

As Bill said, you'd technically need to remit market interest of ~5-6% to avoid a related party transaction, but since $100-120 would be vastly below their annual exclusion amount, you can just say that any interest that would otherwise normally accrue would be considered a gift to you.

Hi there, I have a seller wanting to sell a fourplex and duplex but is trying to delay it till 2025 because of the capital gains she would accrue.

Indeed it Is near impossible to qualify as real estate pro here with a w2 For my own curiosity, would you happen to know which case that was?

It works like this: pick one of their turnkey-ish houses from their list, or bring your own, get financed for a 50k house with 10k down, pay interest only @ 10% for two(or3) years with 5% accrued interest tacked on to the balloon payment after 5 years with possible 2 year extension.