The whole lease was about them doing restoration work in exchange for rent.

Unless Eric wants to re-occupy his former residence for much longer than two more years, 1031 exchange is probably his best tax deferral opportunity right now, but, it does not put any money in his pocket if cash-in-hand is the ultimate goal.Eric Richison,Is there a compelling reason to sell? 

Intangible rights to the asset may be another story...https://www.sec.gov/about/laws/sa33.pdf(1) The term ‘‘security’’ means any note, stock, treasury stock, security future, security-based swap, bond, debenture, evidence of indebtedness, certificate of interest or participation in any profit-sharing agreement, collateral-trust certificate, preorganization certificate or subscription, transferable share, investment contract, voting-trust certificate, certificate of deposit for a security, fractional undivided interest in oil, gas, or other mineral rights, any put, call, straddle, option, or privilege on any security, certificate of deposit, or group or index of securities (including any interest therein or based on the value thereof), or any put, call, straddle, option, or privilege entered into on a national securities exchange relating to foreign currency, or, in general, any interest or instrument commonly known as a ‘‘security’’, or any certificate of interest or participation in, temporary or interim certificate for, receipt for, guarantee of, or warrant or right to subscribe to or purchase, any of the foregoing.

They don't have an incentive to work harder or smarter, just longer.So to answer your question: should your CPA charge you for the email exchange?

I have a rental property in Dublin/Pleasanton area and am wondering if I should sell and 1031 exchange it to a property in a more prime area closer to jobs - eg Oakland/Berkeley/Redwood city/San Jose/Milpitas.

I don't expect them to pay until they try to buy a house.3)Foreign exchange students - they caused a property fire, over $20k in damage.

Any errors, mistakes or deficiencies in the complaint are almost always permitted to be amended.I'll bet that within 60 days of filing suit, they'll contact you to give your money back in exchange for dropping your lawsuit.

- Will the exchange of on deed be considered a gift, which either my parents or I would be required to pay taxes on said gift value?

It will cover pretty much everything on the furnace except a bad heat exchanger.

You get to have one of those arguments, not both.If they want you out, you should offer to leave in exchange for being held harmless for the repairs/damage.