To clarify Jawsette's statement, the taxes will be prorated when selling in mid year, you don't need the buyer's consent for them to pay the remaining tax for the year, that's a given.Holding costs - Interest/loan payments, utilities, insurance, and any other costs incurred while "holding" the property.

The debt boot received is offset by the cash boot given and the exchange remains fully tax deferred.So, if you look at the general rules for a fully tax deferred delayed exchange, as long as the replacement property value is equal to or greater than the value of the relinquished property AND all of the exchange proceeds are used in the replacement property acquisition, then by default, the exchanger will have to bring cash or new debt to the settlement table to purchase the replacement property.The replacement property debt does not HAVE to equal or exceed the relinquished property debt, but as a practical matter most exchangers do bring new (and often greater) financing to the settlement table to preserve their own cash.Does this clear up the confusion?

The property manager said to the new owner that I would be liable for the remaining eight months of management fees.

Put another way, the home office deduction cannot be used to "create" a loss, it can only be used to the extent their is a profit to put it against after all other expenses have been deducted.So, as an example, if there was a Schedule C profit of $300 and the home office deduction totaled $900, $300 of the home office deduction would be used in the current year to bring the profit down to zero and the remaining $600 would be carried forward to use in the next year (on and on until they are used up).

I can for example using my local MLS get everything from Los Angels to San Diego.MLS's in general are and remain very local, kind of like the internet must have been in its first few days of existence.  

However if it is already 5 years old, it only has 5 years of life remaining and you  need to put aside $120 a year.Do this calculation for roof, furnace, windows etc. and any thing else you can think of. 

Well it seems like from what the others have said, it won't be a short sale if I'm willing to make arrangements to pay the remaining balance, so I guess that really isn't an issue anymore.

More paperwork.If you are still reading and interested in how the remaining two occupied apartments had to be handled I'll post it.

Once the manufactured home reaches a certain age, although there is still remaining useful life in the home, no loans are available for homeowners.

Whether or not that vote was ever a real number (highly doubtful) the fact remains that Austria was no democratic or socialist utopia before the Germans came.