The feds would recognize the IRA ownership and no tax on income would be expected (other than the separate UDFI tax at the IRA level).  

I don't recognize your name.

Furthermore, Texas does NOT recognize Dual Agency.When this transaction went South, the Agent and Brokerage really disclosed (by action) who they truly represented by reverting to solely defending and trying to advance the Seller's interest, to the negation of any consideration of the Buyer - who they also purported to represent. 

Sometimes it is better to stop the bleeding, but there are a lot more options at your disposal than just selling the traditional way and recognizing the loss.

It would be out of character to allow the individual to protect themselves via several laws much stronger than other states and do the opposite by not allowing one to represent oneself to buy/sell property or with legal agreements.

Maybe I'm too dusty to recognize a 'deal' this day and age, but $260k for a b- duplex that gross rents for $1900 doesn't strike me as worth even looking at. 

It is useful to remind one self of these guidelines. 

My mother-in-law was previously a Realtor, but this was 30+ years ago and she recognizes that times have changed.She is good at finding properties; I'm good at the numbers behind the deal.

I wanted to get some feedback on the thought of separating Airbnb properties under different Airbnb profiles per property to protect oneself from the "worst case" scenario where Airbnb deems it necessary to freeze, suspend, or revoke a profile due to a situation.  

Today is a blessing and I hope if you're reading this you've taken the time today to recognize that!