Hi Sherwin,In order to defer all of your taxes, you must acquire one or more replacement properties that have a combined  value that is equal to, or greater than, the NET sale price of your relinquished property. 

Combine that with the fact that younger consumers are spending less on retail purchases and more on things like travel, and eating out.The vacancy, home owner rates, tell me it is a good time to be a real estate investor.The DOW plunging tells me maybe I should consider buying the dip....and I am in fact adding energy stocks and mlp's.

It can help with smaller investment amounts or be combined with other financing if the need for funds is greater, however a participant loan is not the best solution for every situation.

A combination of income (from rents and/or W2), equity, and cash reserves are what keeps you safe in the short term, and in this regard the quality and consistency of that income is more important than the quantity especially if you have a small portfolio.

I have 4 duplexes and a partner has 2, so, on one hand we could combine always 3 and have 6 units on the same lot and thus it would be a commercial loan.

you are married to her, all the money - W2, 1099, or the net amount you receive from the passive income all gets claimed on your combined taxes, you will be paying additional un-necessary taxes on the money you make from the property.

I'm using a combination of a spreadsheet and a website called waveapps.com .  

It sounds like I might need to use a HELOC in combination with REFI as a strategy.  

Mailers, bandit signs, billboard, search ads or a combination.

For paying out the second - options on the table:Improve property and refinanceUtilize a business loan with combination of current line of credit w/saving cash flowOr last re-sort sell the property, or sell another property we can move on.