Your primary residence does not qualify for tax-deferred exchange treatment under Section 1031.

The property should be cleaned then ozone shock treatment to remove the odor before it is painted.

This would be similar to paying miscellaneous costs the seller has to pay such as termite treatment or contractors.If your fee is coming from the buyer and it is a cash closing with no lender involved you can probably do the same thing.

The idea of charging an early termination/discharge fee - like the bank charging IRD or three month's interest on early discharge of a mortgage note - as attractive as it might be to the landlord, does not sit well with the Rentalsman or magistrate and there is precedence for setting aside such charges.In the world of commercial leases, the residential tenancies act does not apply and the patriarchal treatment of tenants is not present.  

Has a fair amount of sheetrock, plumbing and other stuff needed, yard is shot, trees growing into the fascia, some bad siding, central A/C doesn't work, etc, etc.I estimated about 12 piers for the slab ($6K) a fair amount of sheetrock repairs ($2.5K including interior paint), exterior work and paint ($600), probably have to replace the central A/C ($2500-$3K including ductwork), termite treatment another $1,000 or so.

This will not technically qualify for 1031 exchange treatment.

Regarding tax treatment: check out the IRS’s comparison page for different business structures: http://www.irs.gov/businesses/small/article/0,,id=98359,00.html and the SBA’s tool referenced on the IRS site: http://www.sba.gov/smallbusinessplanner/start/chooseastructure/index.html Hope some of this is helpful!

I don't judge dogs based on size, and breed is not nearly as important as the owner's treatment of the dog.

There are many gray areas to assessing tax treatments of income passed from one entity to another with a closely held owner/member/manager.

Give you preferential treatment on Balloon periods 3/5/7.d.