Rental income is collected by parent A and parent B.

**Uncertain Future Costs:** Final costs, including maintenance fees and property taxes, may be higher than initially projected.

Will they leverage the income potential like they would on An already built one? 

Dominic Kosteris worked two jobs and lived with his parents before buying his first home in 1996.In 1997, he acquired his first investment property and started earning rental income.

Then a call is scheduled with United Tax Liens for two hours.

Buying a property for your mom that you have to put money into each month even after the mortgage is paid off (taxes, insurance, maintenance) will only work if you have significant appreciation to offset that, which is what you probably experienced in California (and I experienced in Canada). 

We also have a general construction company that is taxed as an S-corp.

@Kenji TominagaIf the taxes have already been paid by the seller they are prorated as part of closing costsIf you are talking about escrow payment taxes then some appear to have missed them as you would be paying those

NOTHING can target motivated sellers because NO ONE knows when someone, anyone, you, becomes motivated.So combine these 2 steps.Yes lists CAN target foreclosures, absentee owners, probates, tax liens, absolutely. 

All tax attributes of the investment itself belong to the IRA.