I just used the option only when I first started for a cash price and seller was to deliver property with clear title, and free from any encumbrances.So I exercise that attached agreement, but if I have found problems I create an amendment to it with the new stuff and if the changes are deal breakers I just keep the option going until it expires, who knows I may find a buyer who wants to take a shot.Now in a lot of my options I include a clause that upon payment of a certain amount I can extend the option date by so much time. and in one case I did that after I was lucky enough to sit at the table next to the wife of a guy that was desperate to buy that property.

On my website I have a an article where it details all of my amendments.

How about carrying it BACK 5 years, filing amended return and getting taxes refunded.

amend the contract to extend the option for 179 days to allow time for the seller to determine IF he can actually be approved for a loan modification, which are few and far between.

However, Comptroller of Currency, FDIC, FTC and other regulatory agencies have rulings amending lending activities by consumer and commercial lenders to Reg Z.So far, the individual HML is still out of the woods, they aren't under most of the banking regulators' cross hairs, technically. 

As of early 2013, he has amended his predictions slightly to an expectation that the financial crash will begin between the end of 2013 and the first half of 2014"In 2013, Dent predicted the market would crash again in the Summer of 2013 and would take a further year and a half to recover"Lesson - Buy amazing deals and you don't have to be concerned about market timing.

They filed an amended return for the past three years and got a refund of over $25,000.00.

Your accountant may want to amend and reconcile that 1099 with the installment sale.By the way - another quirk of the 1031is exactly as @Lauren Speidel said. 

The Order requires NARPM® to amend the Code of Ethics by deleting these two provisions; please note that such restrictions on solicitation or advertising by NARPM® members no longer apply.Article 10: TRUTH IN ADVERTISINGThe Property Manager shall ensure that all advertising is clear and forthright and includes only accurate and truthful statements about the property or services advertised.STANDARDS OF PROFESSIONALISM§10-1 Regardless of the type of media used, advertising content shall be truthful and honest at all times.§10-2 No property shall be offered as “For Rent” without the actual permission of the Client.

I also suggest amending your LLC's agreement to reflect this GP.