HELOC is a good source of cheap money, if your are willing to risk your house in the event the deal you do goes bad, usually reserved for an experience investor.

Please can someone give me an answer relevant to an example of a profit made through a flipped property, that has a short term capital gain tax event and the s Corp owner wants to draw from that profit, and also would the profit be double taxed as capital gains and income tax? 

I’ve never really thought about some external event causing them to miss July and August, perhaps a hurricane or something, but this just further illustrate how nice it is to have revenue spread out across all 12 months like we fortunate folks with vacation rentals in the southern US have

@StephenKeighley thanks for the info I think I may have spoken with Braden Smith about that before I will reach back out with him to see when is the next NOREIA event when the virus crisis past thanks again.

If I sell a partial and in that sale agreement, I promise to make up payments or other promises in event of default, maybe I've created a security?

It can be as simple of life events of the seller, making the seller "motivated to sell".

At the beginning of the month I did send out the letters to let everyone know rent is still due, and links to the various resources they could be eligible for in the event of a job loss.

Prices could also plummet in a few months when many are still not back at work and we have more fully realized the full effect this event has had on our nation's GDP.

There are similar characteristics of this event as 2008, except the government has done a bailout for individuals this time.  

Could I claim the exclusion on the rental and partial on the primary, at which point my wife has never claimed an exclusion or is there more reasonable guidance.My claim is that due the theft of my car and the burden placed on me financially and mentally qualifies as an unforeseeable event that caused me to move to a cheaper safer house.My tax preparer disagreed and has asked that I pick up my paper work.