But my understanding of the extended federal moratorium only applies to tenants in properties with federally backed loans where the owner can request a mortgage payment forbearance.

Additionally, for federally backed programs like VA, FHA you have to be a certified Agent/Broker which means that any Agent/Broker marketing those properties is a government contractor.  

A cash out refi is a non-taxable event and you would buy another home with it. 

I won't discuss CCorps as I spend very little time on that arena.I will fully agree with talk to an attorney to help to draft up the paperwork properly depending on what situation you are in and what you are trying to accomplish - a different transaction structure such as a straight asset sale could be a better choice.1) If the entity is formerly a partnership, now disregarded, rev rul 99-6 walks through the analysis that has us treat as an asset sale 2) If the entity is formerly a partnership, still a partnership, 754 gives you an avenue to agree inside and outside basis3) If the LLC was disregarded, and still disregarded, we also treat as an asset sale - the assets are treated for federal tax purposes as held directly by either party.4) entity was disregarded and now a partnership - rev ruling 99-5 provides the mechanism for what is effectively a step up.5) if it was formerly an SCorp, we can maintain SCorp status and run a 338(H)(10) transaction to achieve a step up in basis in the underlying assets.

It might be due to your property transfer (for example, that doesn't happen in NJ)...As for your income tax, a single member LLC is considered a "disregarded entity" by the Federal IRS. 

I also think we're going to see prices soften in 6-12 months when federal aid subsides, but we're still suffering from a weak economy.

A cost segregation study is an engineering study that allows you to depreciate a significant amount of your real estate purchase price up front by breaking down the building into structural components which are expensed over a 27.5 to 40.0 year method depending on property type and the study also determines the non-structural components of a building that can be immediately expensed under our current federal tax code.

Has anyone received state or federal grant funds for real estate purchase or rehab as an individual or small business?

I rep the buyer, and the seller was replacing a Federal Pacific Panel.

The IRS agrees to honor divorce decrees but they are not divorced yet.  1031 is a federal statute so does not care about state issues.