If you find out that they just need some cash to move away and would love monthly cash flow, then subject to may be a great idea. 

Subject to inspections.  

Additionally, if you are some place with great weather, like Coastal California, a yard might be pleasant and frequently used throughout the year, versus a yard in Phoenix, where it probably wouldn’t get used during the summer.

Hoping to get some feedback.Owner is an older gentleman who has moved out of the subject property and is now living elsewhere.

My file was handed to another accountant and she is saying that I will not qualify because my full-time job does not count toward the hours needed by the IRS since I have no ownership.Since I am getting conflicting information, I read everything I could find on the subject online, and have to admit I am still a little confused.

Purchase price: $58,000 Cash invested: $1,771 Took over the property subject to existing mortgage.

It's a way of saying "people in the market are willing to get 4% return on net income in an A area in this market, so if I know the net income of the 6 unit subject property, I can derive what someone would be willing to pay i.e. what it might be worth".Incidentally, when people talk about the "income approach" as one of the three appraisal methods (the others being sales comparables and replacement cost), it's usually introduced for exactly this scenario - that there are usually plenty of comps for 1-4 families and buyers are more likely to look at recent sales of similar properties to determine what they'll be willing to pay, but once you start looking at 5+ units there are both far fewer comps and the buyers are investors who really are looking at cash flow more than similar property sales.Anyway, I hope this helps.

You may withdraw for a dividend, but then you may be subject to taxes.

If you’re not subject to any cities rent control then you are subject to CA rent control.

If you were looking to withdraw gains then you would be subject to penalties (i.e. if you contributed $6,000 a year ago and the value of that $6,000 is now $6,600, you could withdraw the $6,000 with no penalty but if you wanted to withdraw the remaining $600, then that would be assessed and early-withdrawal penalty).There also shouldn't be any additional tax liability as a Roth account is for contributions that have already been taxed, allowing for tax-free withdrawals.