And mail the return on last day of extended due date. 

I had a passion for real estate for quite sometime now but it was until i went into being a short-term rental agent and making sales of $12,222 from April to date that i saw that there is actually quite a huge demand for short term rental here in Tanzania and i can decide to not just be an agent but rather work myself up to becoming a real estate investor and get my own properties.That 12k, though in humble beginnings showed my that there's something here.

The FMV at date of death is your new basis.

I can't say I've ever heard one single solitary story about any of these potential scenarios actually happening despite a relatively high number of STRs leaving wine etc as a welcome gift.You'd think by now we'd have at least ONE post in here or in the hundreds of STR facebook groups about someone that left wine as a welcome gift and got sued after a drunk person had an accident, or got reamed out by a recovering alcoholic, etc. 

I do have the actual rental income for the past 3 yrs at 69K, 55K, and this year 40K to date as of beginning of Aug. 

Problem is, my brother started dating a girl... he didnt want to work on the house anymore.

They will backdate it to the date the property passed the inspection.

Training Programs: Establish ongoing training and development for staff to ensure they are up to date on industry trends and operational best practices.

Now to be fair I had my title company doing research on every NOD in the PDX market and date downs on each one I bought..

That said, if the property you're attempting to finance is materially larger than the properties you currently operate (IE - you're trying to finance a 30 unit building, but have only operated a series of 4-plexes to date), then sometimes this rule gets thrown out the window and you'll still be subject to the "Limited Multifamily Experience Sponsor" re-sizing parameters.