He has gone on to partner up with the VA on their initiative to house troubled veterans within walking / public transit distance of where they get their treatment for PTSD and other disorders.

I had a family of five and treated mine every month with a bio treatment.

You're in no place to offer or suggest advice when it comes to treatment of a veteran. 

If the client is selling to rental or investment properties, he or she would qualify for 1031 Exchange treatment.

The only visual sign of something similar looking to mold is on a door to the attic (no sign or smell anywhere else in the house or sign of water leak).

The best way to visualize a "reverse 1031 exchange" is to look at it in two component parts.Parking ArrangementThe first component is a parking arrangement where the taxpayer arranges for the Exchange Accommodation Titleholder ("EAT") to acquire title to one of the taxpayer's properties.Simultaneous 1031 ExchangeThe second component is a simultaneous or concurrent 1031 exchange, which is either completed in the beginning (exchange first) of the whole process or at the end (exchange last) of the whole process.Exchange LastThe exchange last structure is the preferred structure whereby the EAT acquires and parks title to the like-kind replacement property.

The IRS has never issued a guideline for real estate activity and 162 so I think it falls to past treatment. 

Yes, once you hold your property for more than a year, you will get a capital gain treatment. 

The IRS rules for an IRA are what they are, and the tax treatment of the IRA is entirely different than for you personally.  

A couple weeks later the tenant in the unit next to this one has seen them too so we are going to do a treatment there.