They must arrive from dealer with HUD tag and on axles.  

Most of us flippers are considered dealers.

Holyoke is full of drugs, like I mean you could easily cop right on the street, many of the buildings get taken over by dealers and it's bad, I mean real bad.

Along with another local non profit, and two other private investors, we are "taking back" a section of town that has been taken over by gangs and drug dealers.

The above property was in Windsor Terrace which was somewhat sketchy in comparison to other, more prime neighborhoods almost 20 years ago.Particularly, on that block, there was a specific drug dealer who terrorized the neighborhood.

@Austin Deardorff, TIC products, syndicated by broker/dealers under SEC law do qualify for tax deferred treatment under a 1031 exchange.  

Because this is different from building materials in that the HVAC contractor is going to be an authorized dealer for that equipment and not simply a 3rd party going to a materials supplier for merchandise.

Don drug addicts even with the best intentions if they stay around the same people will fall back into old habits.So even if your son is clean today it's only a matter of time before he gives in again.He has to change his whole environment and even move to another state if need be to get away from dealers and so called friends.Your son will never be cured and it is a life long addiction.All he can do is live day to day and set himself up for success as much as possible to prevent a relapse or the frequency of relapse.Being a parent has to be defined and I am sure currently the drugs take center stage.Even though someone is in their 20's,30's40's physically that does not mean mentally they have the capacity or growth for that age.

You’ve probably dealt with larger drug dealers without knowing it. 

Mark Mark,Often this is to keep the IRS "dealer status" limited to the entity that is flipping property, so that the tax treatment for "dealers" is not brought upon all the income produced (passively) by the rental portfolio.