This has worked pretty well but the downside is that the credits to the capital account are considered taxable income.....No matter what you do, you guys need to have a detailed written agreement upfront as to who is doing what, when, how much and how that affects ownership interests. 

Further, the criminals were indirectly rewarded by the restrictions through the limitation of competition, which kept prices up.Conversely, when states (Like OR where I reside) decided to legalize marijuana (which was initially against) it converted illicit activity into taxable commerce.I don't think that it's feasible to "stop" short-term rentals. 

If you lose, leave or stop working at your employer while the loan is outstanding... you will have to pay it all back immediately or it becomes a taxable event (income tax 25%+)2.)

Post-retirement when you have no W2 income taxable income on a "free and clear" home is less burdensome.  

BP, please provide your insights on the following scenario: If I owned a property outright and did a cash out refinance where I pulled out 75% equity, my understanding is that would be a "non-taxable event".

And in the long run, as @Jay Hinrichs said, you end up paying tax on what would be a non taxable gain.  

I've found that they are generally pretty accurate.Are 457 Plan Withdrawals Taxable?

That Dividend Payment is then taxable to you on Schedule B of your return.You could also call it a Return of Capital, which would not be taxable, but this can then be problematic if you have accumulated losses or a current loss within the corporation. 

That is assuming that the condo was your residence prior to marriage and the marriage was the reason you moved out.Also, as @Brian Schmelzlen pointed out, I'm not sure whether $100k represents your taxable gain.

This means that when you sell the property, the difference between your net sale proceeds and your mother's cost basis is your taxable capital gain.