I just had the 3rd roach treatment completed today.

The last building is also "new construction" and I am in the midst of completing makeover type renovations there- fully repaint, refinish HW floors, replace bath vanities, window treatments, etc., etc., Basically lots of little PITA things.  

On of the most famous recently was the recent denial of 1031 treatment on a parcel of land sale that had been held for over 10 years.  

one got section 179 treatment day one when you bought something brand new... caveot  it was your trade and business and since I am 100% real estate I qualified.. passive investors did not.. worked pretty well to stimulate MS and LA economies back then.. most car dealers used it to build brand new dealerships in Jackson MS... doctors built themselves their own offices  it was a huge boon..

In order to qualify for 1031 treatment you must sell and buy actual real estate. 

I am currently in window treatment sales and have been in the design industry for over 10 years.  

No previous treatment is visible and none is disclosed. 

BUT if your intent was to rent, but couldn't etc then you should be entitled to take installment sale treatment, albeit at short term cap gains, is the only viable tax treatment for this sale.  

lol i am a Radiation Therapist (cancer treatment).

Then there's lawn care, CPA/attorney costs, termite treatments, etc.