If the dwelling unit is a public housing unit or other housing unit subject to regulation by the Department of Housing and Urban Development, the landlord shall be deemed to have accepted rent with reservation pursuant to this subsection if the landlord gives the tenant the written notice required herein for the portion of the rent paid by the tenant.

Then you help facilitate the closing between the two partys.I would read as much as you can on this subject. 

Appraisals are subjective.

You can read for hours on this one subject.

*Would all of my mom's income be subject to the rate that she pays the capital gains at?  

Try to find ones that are within 6 to 12 blocks of your "subject" house.I have found real estate agents will differ $50,000 on the same house.

Hello BiggerPockets.I am in a process of doing my first Subject To deal.I understand you need a deed of trust and a promissory note to put a lien on the property, but not to sure if that will help.

Yes, location is a big key and then its the "classification" of the neighberhood your subject property is in.  

Why not just do "Subject To" to the seller and when you sell the project they get cashed out.

Now I can get $40k doing Subject To and not have to rehab.