This is a great place to learn and to connect with people so take advantage of all the great resources.

Most people have zero knowledge or experience when it comes to building. 

Just curious what people have ran across to build these days?

I haven't heard of any, but met with a few people in the twin cities last year.

For example, in my state PA there is an inheritance tax and many TAX auction properties originate from people passing away and the heir(s) not taking control over the estate and paying those property taxes.

But the rental too does have to meet the "active conduct of a trade or business" threshold, which does mean you wouldn't qualify to use section 179 if you have a rental that is managed entirely by someone else and you aren't at least overseeing it and making decisions about the management of it.I mostly disagree with the reply suggesting that you need to have an LLC to take the section 179 deduction. 

REI is for serious people.

You really need an infrastructure to run something like that - systems, people...and you have to keep it going. 

Unfortunately, people in the trades are often good at their trade but poor at managing their business.

Working with me can very much turn into a long term engagement for the right people.