If you elected not to claim any special depreciation allowance, a change from not claiming to claiming the special depreciation allowance is a revocation of the election and is not an accounting method change.

But if you think appreciation has stalled or capital expense might be lurking then a 1031 is better than just a sale because you get the compounding effect of the deferred tax working for you not the government.

Is there a tax advantage if I do a cash out refinance of one of the rentals and buy the primary out right?

Would you take this to a small claims court to try and retrieve some or all of the funds?

On Dec 12th, I was awarded back rent by JP court but tenant filed appeal (month deposit is waived as bond if you claim not to have any $$$). 

please suggest to avoid gain tax and avoid being labeled as dealer by IRS?

All cashflow after that will go directly to your bank account.When you make contributions from SDIRA on the other hand, you don't get to enjoy the cashflow and all profits right away since all proceeds go directly back into the IRA account and you end up paying taxes when you are ready to cash out.My question is what method do most investors prefer to go with when investing in syndications ? 

Do we have to show proof to the buyer that he has settled the capital gains tax and/or provide the IRS certificate? 

And for over 10 years, I have been in multifamily affordable housing development, and I am very familiar with asset management, property management, construction, and tax credit financing.

I also feel like there are potential tax benefits to a loan instead of contribution/distribution.