I will be loosing money by occuring that unit.  

Lots of learning occurring going thru this process.

Those are soft costs that are not monthly nor annual - however, they will occur.  

Woody's business started at the time he purchased the 1st property or at the time he held it out for rent, because, in any event, the expenses in question here all occurred before the purchase date, i.e., before December 30If the earliest possible date investor was actively carrying on a trade or business was December 30, 2004, then any expenses incurred in that year but incurred “before the day on which the active trade or business” began, all the expenses incurred from January 1 through December 29, 2004--would be, by definition, start-up expenses whose deductibility, and possible amortization, is expressly dealt with by section 195 (Start up amortization).Court case for reference: Code Sec(s): 162; 195Docket: Dkt No. 30077-07.Date Issued: 04/30/2009Judge: Opinion by Gustafson, J.Tax Year(s): Year 2004.Disposition: Decision for Commissioner.

Item 2 does occur with probate, but it also might occur in foreclosure (if law requires notice to junior lien holders for example).

If you could expense these items then I should be able to take these deductions the moment the transaction occurs, but that's not the case.

I think I will Karnak the roof and reassess if it occurs again. 

However, their move will occur in Oct driving us to seek new tenants in a tough part of the year. 

This rule change if/when it occurs likely would present a path that is currently not available.  

I have noticed my problems occur almost exclusively with the smaller/cheaper homes that attract single people or unmarried couples, usually without kids.