U can initiate a sale as the owner this is just a moratorium from investors or others wanting to swoop in and take advantage of folks at least that's what the state is doing or thinking this moratorium is going to doIf that's the case, I'm a fan. 

No tax so far I think.2) If I convert that partnership interest into shares in a PUBLICLY traded UPREIT I trigger tax on the deemed sale/exchange of the partnership interest into stock of the REIT?

However, value add with a sale is not as implacted by rates.  

Purchase price: $515,000 Cash invested: $960,000 Sale price: $1,850,000 New Construction development, What made you interested in investing in this type of deal?

While I have a fantastic rate, the co-owner's giving me the option to refinance or he'll force a sale.

For those interested, a combination of mortgages with no “due on sale” clause, mortgage companies loose due diligence, and title insurers willingness to “turn a blind eye” to practices that wouldn’t pass scrutiny now, resulted in tactics like the “second mortgage crank” which not only allowed investors to purchase properties with no money out of pocket but allowed investors to actually walk away from closing with “cash in their pocket”.

Purchase price: $840,000 Cash invested: $75,000 Sale price: $1,200,000 Full renovation of all 4 units.

Did the proceeds from the sale count as short term or long term capital gains?

Simply covering the mask as sales pushers. 

Multiple properties listed on the website portfolio appeared to be ones they would possibly not have initiated the LOI/PSA/sale as the properties are known to be bought/run/sold by other entities/syndicators.