Moreover, I think few people would argue that most of these murders are drug-related and that the demand for drugs come from visitors.

If you're willing to bend your timeline a little to give yourself the best shot at qualifying for 1031 exchanges and being super tax efficient with your properties, you could try doing the following: - Hold each successive property for at least 12 months before selling - make sure that you acquire property in one tax year and then don't sell that same property until the following tax yearI want to stress that you do not automatically lose out on 1031 treatment by not taking these steps, and similarly you don't automatically qualify for 1031 treatment by simply taking these steps. 

If you are repairing your own property that is an increase in the basis of the property, which will result in better tax treatment when you sell.

And inventory does not qualify for 1031 treatment. 

Here are a few incentives as noted by the IRS:168(k) - Special Allowance for Certain Property (Bonus Depreciation)179 - Election to Expense Certain Depreciable Business Assets Other incentives included in the tax code, however, may reduce the need for a taxpayer to perform a cost segregation study because they give preferential treatment for certain qualifying 1250 property such as 168(e)(6) - Qualified Improvement PropertyHave you utilized either of these incentives as part of your cost segregation study?

They are drug tested.

What if one of you dies and the inheritance goes to a relative that wants to sell or can't afford the mortgage or is hostile or moves in and is very disagreeable or moves in & does drugs and sells drugs?

Yes, it's hard and there's pain and sometimes treatment required.

What you can deduct are things like wiring, plumbing, window treatments, cabinets, windows, etc.

@Adam M.Is Kevin a drug dealer or involved in some other type of shady business?