So you'll be living in a house partially paid for by the deferred taxes (thank you silent partner Uncle Sam).2.

If not, you may be looking at a deferred maintenance situation, which means you'll need to bump up those CapEx/Repairs budgets to something like 8-10%.

And you can do a 1031 exchange for the remaining profit and depreciation recapture deferring that indefinitely.  

I'll defer to Huntsville locals on this, but 15% sounds incredibly high for a vacancy budget.  

I lot of them are in rough neighborhoods and the condition of of the properties aren't great, probably alot of deferred maintenance.

She was an older woman who had inherited the house from her late father and was looking to sell ASAP as she had another property under contract.Both units were in rough shape, to say the least, with a ton of deferred maintenance but I saw this as an opportunity for a potential BRRRR and told the Seller as I was leaving that I would be making an offer that evening.I ran the numbers (using the BP calculator of course) and came up with an offer that I sent over to the Agent that night.

If you charge them for damages or cleaning, you need to actually incur the costs, not have it be needed but deferred. 

So, for something like a % higher interest rate I can take those loans in my SD IRA.Another idea would be to be a limited partner on a deal with the funds in your Self Directed IRA (you bring cash through your IRA, they do the deal, your IRA gets the returns and grows tax-deferred).Great questions to be asking here, Richard! 

what type of Tax deferment vehicle do you use for this?

It's hard to stand out.There are some owner-occupied segments with people who share motivating factors for selling their home.Seniors with Long-time Ownership: often ready to downsize or transition to assistance.Homeowners with Low Financial Stability Scores (FSS): Struggling financially and likely ready to cash in on their asset.Both these categories have additional advantages in that they probably don’t haven’t been updated and may have deferred maintenance.