But to do that you would have to have an asset in the LLC to sell and then invest it in like-kind property to get 1031 treatment and defer the taxes.  

Installment sale treatment under Section 453 allows capital gains to be deferred over the term of the note, but not depreciation recapture. 

Also there are no mobile homes because there are not waste treatment plants to take the waste to.  

I only pay if there is an unusual infestation that requires professional treatment and if I can verify that it was not caused by the Tenants lack of proper house cleaning.

(Avg age of POHs is 20-25 years)       54 occupied pads         4 vacant pads          1 vacant POH.Avg. lot rent: 450/moAvg. home rent: 850/moTotal claimed income:  399k Total claimed expenses: 110kWater treatment plant and well water

Such a provision would not prevent efforts to negotiate repairs/treatments as well as adjustments to the purchase price, as long as terms were agreed to before the option period expired.

Finally, even if you got the LT cap gains treatment, it will be more profitable to do several flips in a year with the same capital and pay higher taxes than to underutilize your capital in order to save on taxes.

If not, consider doing so for your next tenant.Window treatments get trashed, especially if they're cheap to start with (like mini-blinds).

They will get the message that they can not buy you and they will get no special treatment. 

We told our sister in law up front she wouldn't be getting any special treatment and now that she hasn't paid rent we are serving her a 3 day notice to pay or quit.