This is the home where you ordinarily live most of the time.

Want to fire a third of our troops?

They overcharge for repairs and make readies as with the transient nature of tenants rely on this to enhance their profitsThought the economy is now more diverse that it used to be, any downtown in troop numbers could hurt As a soldier, you will not be able to easily come in town and take charge. 

A principal residence is the taxpayer’s main home, which is the home where he or she ordinarily lives most of the time.

With troop strength always changing the RE market in Killeen is going to under pressure especially when this market turns south.  

Even if an item would ordinarily be repairs - like repainting - it is still not deductible until the property is placed in service and should therefore be capitalized.Then comes an exception per the Tangible Property Regs that allows de minimis expensing of items that would normally be capitalized and depreciated, as long as each item is under $2,500.

Ordinarily, this shields your RE income with which the losses are associated.

There are guideline exceptions carved out for troops on active duty that might get stationed elsewhere, but alas none for FSOs. 

Fort Gordon is a training location, so most of the troops there live in the barracks and are only there temporarily. 

I suspect that many of the multi-family buyers in these hot areas are people who would ordinarily be looking for a single family home.