Still of course, we want to fully comply with the law for access.Until we can get an electrician on site to relocate this panel upstairs in their unit, is there a keypad access lock that comes to mind that issues 1x use codes and provides a notification to me when it is used?

@Lamont Marable check your local building and fire codes...putting living space below grade carries a lot of life-safety requirements and needs to be permitted...worst case...if there is a fire and tenants cannot escape...and you knowingly put living space below grade without the required safeguards in place...RE investing career over...Just do it right if you venture down that path...hiring an architect is always the best approach to something like thisBest of luck

The word intent isn't in 26 US Code 1031. 

You are probably aware of the reset basis on capital gains at death, which is part of the current tax code.

The coverage you would ask for is called Improvements & Betterments or Additions & Alterations or similar.   

It may also be possible for co-owners of certain types of property to elect to be excluded from the partnership provisions of the Code pursuant to Code Sec. 761 .The IRS has issued guidance on when it will rule that the ownership of undivided interests in rental real property does not result in an entity.

I am an agent and have access to MLS so my ARV is based on properties sold in past 90 days in the same zip code - same bed, bath and +/- 200 sq ft.

EHO, Insurability Code: IE, subject to appraisal"I understand the first sentence.. but the rest is foreign language...Also, the listing has "Please see agent remarks for offer submission instructions" but I couldnt find any on the listing...Please advise, 

I am curious about what the best way to go about understanding/learning code is.

Make notes of the zip codes you like.