It is right in the Audit Techniques Guide (ATG).

Here’s an interesting technique taught to me 40+ years ago by Jimmy Napier.  

If it's not considered a sale, it's even more complicated. 

In Alabama, the rules are complicated and subtle.

There are plenty of reasons to title your real estate in LLC's but those who approach entity formation with anonymity as the objective are mistaken and usually complicate the entity formation process unnecessarily. 2.

His story is long and complicated but the gist of it is:He bought the house somewhat distressed in 2019 (through our mutual realtor). 

Those having some success with REI in the New Orleans area are getting deals direct to seller and using creative REI techniques.  

Seemingly if I made this an ADU instead of a duplex I wouldn't have to rate these walls, once again complicating the intent of the code.Just above the code section I reference one of the exceptions to fire-rated walls includes exterior walls of individual dwelling units on the same lot, which may eliminate my need to rate those exterior support walls.

I'll never give you any BS.Purchasing in PR can be complicated so I strive in making the process above board.

That could get rather complicated.