You can sell both units to one buyer, but that buyer now has two properties, with separate tax bills, etc.  

The reason goes back to RE investing 101 - you make money on equity, deleveraging, apreciation and tax shelter - cash flow is actually the smallest, while still absolutly vital to keep your biz alive. 

I'm a new investor looking to get into the world of tax lien and tax deed investing in Maryland.

It is my understanding that they use your tax returns to verify your income.

Our syndication agenda revolves around acquiring discounted land, building single-family homes, and selling upon completion. what are the top 5 boxes you check when prospecting auctioned land at a tax deed sale?

I've calculated the tenant-occupied vs. owner-occupied ratio and understand that for expenses that are for shared areas, that ratio would be applied at tax time to deduct. 

Combined we are making about 250-300k annually pre-tax.

Sellers in the City of Los Angeles now face an extra 4% transfer tax for any sale above $5 million and 5.5% for any sale above $10 million.

Real estate specific tax law is very complicated and dynamic.

Wouldn't this property now qualify for the 1031 program and defer your income taxes?