You may have trouble getting a mortgage with no money in the bank even you are gifted money by family.

Gifting it to her (which is what you are talking about here) and inheriting are two very different things. 

Does it have aluminium wiring?

Not the I.R.S.Most people are not motivated to make gifts to a 501 ( C ) (3) tax exempt organization solely for the Tax Free benefits, that is why my associates and I use Charitable Reminder Trust ("CRT's").Researchers from Boston College estimated that the I.R.S. will Tax $41 Trillion to $135 Trillion in assets of people in your situation Chris.  

I have an aluminium storm window and then wood interior, both single pane.

Depending on the amount, your CPA will want to look at it as a loan rather than a gift where you could have to pay a gift tax if it’s over around 14k.You’ll probably want to create an LLC with your brother and partner if you are all sharing in the profits and outline the expectations of of how profits will be divided and what happens if there is a loss.

I'm hoping someone familiar with this can chime in.Question #2Are gifts of any kind allowed on investment properties?

A true gift to anyone who is looking to gain quality information on Real Estate Investing.I wish I had more hands.

Nevertheless, those lendings are registered to the french tax administration (to be sure it's not considered as a taxable gift), but nowhere in the US.

This type of topic is a lot more interesting to discuss then what type of holiday gift to get a resident or how to enforce rent due dates.