I do know that Taco Bell was looking at some property near us, but they did not want to build in front of a sewage treatment plant for obvious reasons.

Otherwise, your giving special treatment, which can get you in trouble down the line.

This would be similar to paying miscellaneous costs the seller has to pay such as termite treatment or contractors.If your fee is coming from the buyer and it is a cash closing with no lender involved you can probably do the same thing.

The idea of charging an early termination/discharge fee - like the bank charging IRD or three month's interest on early discharge of a mortgage note - as attractive as it might be to the landlord, does not sit well with the Rentalsman or magistrate and there is precedence for setting aside such charges.In the world of commercial leases, the residential tenancies act does not apply and the patriarchal treatment of tenants is not present.  

They get special treatment when they go into the bank.

This would still be a qualified IRA/401(k) with all the same tax treatment, timelines for distributions, etc.There are several professionals in this field active here on BP that can help you get started with an understanding of what is possible.  

Assuming the purchase price for the 30 units is an investor friendly $1 million bucks, my math looks like this: SFR: $1,000,000 / 27.5 yrs = $36,363.63APT: $1,000,000 / 39 yrs = $25,641.02Difference: $10,722.61 Assuming the 25% tax bracket:$10,722,61 * 25% = $2,680.65 That's over $2,500 in additional cash generated from the favorable treatment of SFR's in the tax code each year.

It's a great treatment for form-a-phobia and frees you to do the deal(s) you want

I have over $1,100 in receipts since January (I even bought shrink wrap window treatments to help him save heat, and his response to that was "When are you going to install them?

Some of the down sides to flipping is that it's very competitive and the tax treatment is less than ideal.