$250,000 exemption is federal and deducted from the gain. 

Bluegrass Savings and Loan, Volunteer State Credit Union...that sort of thing.Here there is Olympia Federal.

This law is currently in effect--you must disclose.https://www.forbes.com/sites/joshuastein/2021/02/18/new-federal-law-requires-llc-disclosure/

., To report losses from Hurricane Helene on tax returns, affected individuals should first confirm if the area is a federally declared disaster zone, as this allows for casualty loss deductions.

We find it highly unlikely that the Legislature, having demonstrated its strong commitment to the protection of tenants from unjustifiable evictions, would have intended to permit the eviction of an exemplary tenant solely for the reason that the federal government has found her qualified to participate in the Section 8 housing program pursuant to which the government pays a portion of her rent. ”)

I talked with our CPA about doing a partial disposition but he thinks that "the insurance proceeds won't be taxable assuming all the money was put back into the property" and the "partial disposition is probably less favorable than doing a direct offset and just not putting new assets into service".I understand the first part ("the insurance proceeds won't be taxable"), but I disagree with not doing the partial disposition.

The OCC (Federal office of the comptroller of currency) issued guidelines to banks on storing crypto and transacting.

They include: zoning requirements, building codes, impact fees, permitting requirements, design standards, public land requirements, and federal Occupational Safety and Health Administration regulations and other labor requirements.

"FEMA announced that federal disaster assistance is available to the state of North Carolina to supplement recovery efforts in the areas affected by Tropical Storm Helene from Sept. 25, 2024, and continuing." 

I love the federal hill area in Providence, though it tends to be on the expensive side, but also reflects in the quality of tenant and rent that you can get.