There's really more to it than that, but it would take 10-15 minutes worth of talking to fully explain, which is a little too much for a forum post.The sale or exchange of the dwelling unit requirement that you're reading in both the majority and the dissent of Gates is in effect an anti-abuse rule to prevent someone from engaging in behavior such as: buying land, putting a mobile home on it, then moving the mobile home to a new lot and selling the old lot every couple of years while utilizing the Sec 121 exclusion on each lot sold. 

We have about $90k we’d be able to utilize plus cash we’ve saved up.

There's no central heat, only resistance baseboard, so you're going to have a hard time keeping renters with how high the utilities will be.https://www.zillow.com/homedet... 5 trailer trailer park.

Even if ground lease you need to deliver the site buildable with utilities in place the tenant just puts up the building.

At what point does the City of Tampa put a lien on the property for unpaid utilities?

Low down payment to utilize as much leverage as possible in order to retain capital for future acquisitions.

I intend to utilize the license for unimpeded access to the MLS and possibly do BPO work on the side. 

Instead of removing money from my long term stock investments, I am utilizing the appreciation and taking out a HELOC on the first home. 

I owner-occupy a 4-plex that I bought about 6 months ago, and I'd like to utilize some that equity, but I'm having difficulty finding any loan programs for my situation (I'm aware that this would be a unicorn product). 

I'm wondering if it is feasible to have tenants transfer water utility to their name  prior to their lease ending or if I need to wait until lease is up?