Installment sale will retain the character of the gain .

Using these attributes will minimize risk.A good property management team will screen tenants for the credit and job history which will minimize the risk of the example you pointed out.

I know their character and truly trust them - which is not something I could replace with any other factor.      

  #1 Federal Historic tax credits will ultimately return somewhere between $15,000 - $18,000 in federal income taxes next year #2 Historic homes have character that short term renters value & will pay additional for in their short term rental experience#3 Completely remodeling a home with high-end finishes will probably not pay off for long term rentals, but does seem to in the short term market. 

ONLINE SEARCH OF TN TREASURER:  View residential info (current owner name, past transfers, residential attributes, etc.). 

I had offered a suggestion on a 'Visa' gift card due to its flexibility in spending locations, but I still feel like there is no 'character and personality' in that gift.What are some your suggestions or gifts of thanks that you have given or done in the past with some of your clients and customers?

Share some particular attributes that made this agent outstanding!

@Kevin Grinstead, @JD Gunter, I would note that 40% of the Springs economy is directly attributable to the five military installations. 

The statute says, "As used herein, "preservation improvements" shall mean improvements made to preserve the property by properly keeping it in repair for its proper and reasonable use, having due regard for the kind and character of the property at the time of sale." 

Hint: The regression model consists of multiple attributes, sf, lot size, ceiling height, amenities....