This does not qualify for 1031 treatment. 

I would talk to your CPA for tax treatment. 

I have always operated on the understanding that this refers to equal treatment of those who are married, divorced, widowed, single, with children, pregnant.So if you selected an applicant who is single over one who is divorced, it's a violation.If you charged a higher rent for a divorced applicant with 2 children vs a single no children, it's a violation.If you selected a married couple over an unmarried couple, it's a violation.Obviously, most of the time, the decision landlords make are not based on a single reason, often times it's a combination of factors, once you have gone through the process of background checks, employment verification, tenancy history verification, there is still a subjective element on how your interactions with the applicant went...I have personally selected one tenant over another because one followed instructions, and one did not (incomplete application, showed up late during a showing, sent back an application with a camera taken photo of the form in dim light and out of focus etc...), and I have even selected one over anther because one has tattoos every inch of his body, and no I didn't tell the applicant he was turned away for excessive body markings and piercings.Getting back to familial status, if it is a violation to select a married couple over an unmarried couple, and if you tuck "roommates" under the umbrella of unmarried couples, then it may apply, perhaps loosely? 

Did the government try their best to remove inexpensive alternative treatments from the market and lie about it? 

I believe deferred sales trusts will still recognize depreciation recapture in the year of sale, but this strategy would allow you to truly divest from the property while getting installment sale treatment for capital gains (which in theory could be deferred "indefinitely"; on this model, interest and dividends could be paid out but principal retained until you're ready to recognize capital gains over time).

By providing copies of notice of entry forms, property managers empower tenants to stay informed about their living space and reinforce their rights to privacy and security within their rental property.Pest Control and Extermination Records:If pest control services are provided, tenants may request records of pest control treatments to ensure the property is being adequately maintained and to provide assurance of a clean and safe living environment.

@Travis DaudelinI work for a drug and alcohol treatment center that does the same thing.

Applying a sealant product to any framing members (joists and studs) after the chemical treatment will probably also be a good idea to follow.

They claim I believe to not to need to do normal best practices because they have special ins in AIRBNB to suppress reviews and get preferential treatment when it comes to charges to their guests.I also have not seen verification of the 90 million cash they supposedly got as mentioned in post above.

Lung cancer treatments are expensive even if you are insured.