Taxpayers may not vary their choice of treatment year-over-year unless there has been a "significant" change in facts and circumstances.Real estate used by the taxpayer as a residence for any part of the year is not eligible for the safe harbor and is not includable in any 'enterprise'.What must taxpayers do to qualify for the safe harbor?

My friend owns 400+ lots on well and sewer treatment plant and he likes it.

If you have the right focus, work ethic, mental and emotional strength, you can make a million dollars a year!  

Also, I'd never sell the property on a Subject To basis, I agree that it's not ethical to have the original owner's credit at the mercy of someone I don't know.I'm also having to drag my feet a bit as I wait for a bank to give me a "yes" or "no" on an short sale bid I made: Fourplex valued at $270K, my bid is $215K.

If you don't have some from sellers, get some speaking to your character and work ethic from colleagues, friends and family.  

Has anyone had this done and can confirm the effectiveness of the treatment?

It was set up more ethically and complied with all the required confidentiality and legal process that I am use to.

On a side note, if you are seeing dozens or even hundreds of bed bugs then you may end up wanting to do heat treatments.

He found some good tenants to move in straight away but there was no HVAC.Adam actually provided his own window air conditioner whilst I was organizing installation of the central system.Adam is one of the most hard working, ethical, trustworthy people I've ever met in my life.

Did anyone catch the AAOA post about a Utah Apartment Assoc. teaming up with a payday loan comapny to help tenants pay rent? Really, does anything go or is this over the line? Here's the link:
http://www.american-apar...