Check on local rental market and government regulations thereof.

Options are also effected by new IRS regulations and will most likely be seen as and treated as a sale.

I would start with officially notifying the tenants about new ownership and new leases based on your state/local guidelines and ordinances ( you may be able to find it online) In the lease you have to clearly state the rules/regulation and terms of the lease and put the tenants feet to the fire.

The "count" of 3 (or 5 in some states) IMO comes from the exemption (in some statees) under SAFE laws and from definition(s) of "dealer" and "dealership" in places like a state DMV regulations.

More companies have shipped jobs to countries where there is less regulation and taxes.

And they don't really have a mechanism to charge higher processing fees or higher rates to account for the expense and risk.After taking large losses on investment SFRs in the meltdown, their Boards and regulators have told them to back off.

Most new agents are not listing agents as you do not have the track record yet to pick up business so you are mostly regulated to working with home buyers.

Lets just ban or regulate guns.

It sounds like the HVAC and basement work are capital improvements and will need to be depreciated as others have said.I would add though that the temporary regulations that went into effect at the beginning of this year allow for disposal if a cost segregation is done to determine structural component basis.

I guess my point was that small companies, via the JOBS Act, could (through relaxed governemnt regulation) raise capital through new funding option(s).