Knowing the government can take away the retired pay at any time, I decided to make sure we had some investments to cover up any loss of income.

Industry KnowledgeThere are many tools available to mortgage services to mitigate loss.

Volume buyers, like larger places, get better pricing, distributors can also raise a price after loss leader sales, you may not be able to simply raise your price, so the distributor really can control the margin.

Unfortunately we are selling my veterinary business at a very big loss to make this move and most if not all of our cash on hand will probably go back into the sale of the hospital.

Just in case you take a loss, it won't be as monumental as starting off big.

There loss!

In the years where there was no income or a loss, you may not need to file a return, since there was no tax due.

I get it for rentals, where you can accrue rent/expenses based on time vs. payments, but for a flip the earnings process isn't substantially complete until closing.The other question is why you'd want to accelerate rev rec into 2015, unless you're taking a loss on the transaction.    

You may also have insurance for Property Damage, Boiler & Machinery, Fire, and or Rent Loss.

If it were me and I didn't have the equity to make it a viable  investment I'd sell the property, cut my losses, and invest the money elsewhere.