Another odd situation you could create if you could self deal - sell an asset to yourself for capital gain at capital gain rates, then turn around and take bonus depreciation on your new asset at ordinary rates - obviously this would be drowned upon. 

I like my tenants to be ordinary.

Most ESAs are just ordinary pets that people are trying to sneak in by doing an end-around. 

Ordinary income merely means the income is subject to ordinary graduated tax rates (hence, rental real estate income is also ordinary income). 

There is a right way and a wrong way to buy Turnkey property and it is really, really simple to make good buying decisions in almost any city if you follow the advice in this book.I enjoyed writing it and am already working on two more books - one real estate related but not about Turnkey real estate and the other about ordinary people having extraordinary impact on their communities. 

Regarding payroll, you may use funds to compensate those individuals for their services in the ordinary course of business.The SBA UCC filing reaches all business assets to the value of the loan.

things haven't been 50/50 since the 50smen are required to bend their backs over for women. you sound like a much much older man and you should be thankful. just to get a date with an average looking female in 2017, you better be at least 6'3, ripped, look like a calvin klein male model, and have a net worth of at least $1 billion. dont even get me started on whatcha need to do to get a moderately attractive one. seems like ordinary men in the younger generation have to bend their backs 180 degrees, climb mount everest, and win an olympic triathalon just for the PRIVILEGE of MAYBE being able to say HELLO to the woman's GRANDMA Lol..

@Arshad HussainIt sounds like your CPA is treating the sales as capital gains and not ordinary income subject to self employment tax.

As a result one holdout can delay or even kill the sale of a property, the restructuring of a note, or any number of specified significant events not in the ordinary course of business operations.  

This will be ordinary income an subject to SE tax typically. 1031 only qualifies on passive investment income -IE sale of a rental.