Ignoring the internal revenue code, the judge-made-law substance-over-form doctrine and sham-transaction doctrine might also stand in your way.But FWIW, you'll only have to "logic" your way out of it if you're examined or audited. 

Adding extra bedrooms in a basement plus converting a garage gives you an up to code triplex so to speak.

My team code calls everyday!

I looked at a bunch of crumbling row-houses in Baltimore today, and many of them had crumbling and cracked brick, rotted foundation, water damage and squishy floors about to give in, and signs at the door saying the place needs to be rehabbed or boarded within 30 days because of code violation.For a typical row-house that's 12 feet wide and 3 floors in Baltimore city, how would it typically cost1A.

Could you also tell us the zip code or area of Chattanooga the properties are in?

Baltimore city has a convenient site to look up if a property got some code violations.https://cels.baltimorehousing.I...However, it looks like the violation notices there don't show exactly what the issue was.

Code enforcement could alleviate some blight, but I think the solution is to have people want to be home owners.

which zip code should I be looking at?

I assumed some kind of SQL code or moving to Access would be required...but that is not the main problem.

I'm getting divorced if the tax code cares about that.Thanks!