Please keep the conversation relevant to the substance of the thread.

Also, the 4x4 posts supporting the upper deck lack "visual substance".

The substance of what the OP will be bringing to the investor or investment team (?)

I would recommend you check out the most popular podcast episodes or anything after show 400 while also making sure to check out something with more substance like an audiobook.Here is a Spotify playlist of all of my favorite episodes that I have listened to if you are interested: https://open.spotify.com/playlist/181fVw320d4tiN35RRNvOY?

The IRC requires that the agency look past the form to the substance of the transaction.   

During the due diligence process it was uncovered that the tenant is a substance abuse clinic and they are using the property to provide temporary housing for patients.

I added some general property maintenance obligations,  such as keep and maintain the exterior of the dwelling, garage, all out buildings and component parts thereof clean and free of all foreign objects and substances, keep and maintain the driveway, sidewalks, walkways, porches, patios, garage floor and other surface areas clean and free of all foreign objects and substances, keep and maintain the roofs, gutters and downspouts clean and free of all foreign objects and substances, keep and maintain all plots of ground prepared for plants, including the plants grown in such plots, in an orderly, attractive, and healthy condition, keep and maintain all garage door remote controllers in good working order and, at the end of the lease, return all garage door remote controllers to Landlord, and supply and change the refrigerator water filter cartridge, if any, at least every six months or sooner if prompted to do so by the filter change indicator light on the refrigerator. 

I work very hard to be felon-friendly because of my work with past substance abusers.

You should be able to show an independent reason for the refinance (the literature calls this independent "economic substance") so that it looks like you would have pursued the refinance whether or not you sold the property or did an exchange. 

Starting today, no more time wasting/lack of substance things like Snapchat, unfollow all senseless accounts on Instagram and Facebook, and follow more informative, positive accounts!