., That's a pretty healthy pile of evidence that your intent when you purchased it was to hold for productive use and that circumstances not of your choosing are causing you to sell when your preference would be to hold. 

Please answer only if you KNOW the answer to the question, meaning you are probably an attorney who specializes in this area or you have significant Fair Housing expertise or experience.In reference to 42 USC Section 3603(b) provisions that exemptions otherwise available (such as for an individual who owns 3 or fewer SFRs) do not apply if the landlord uses the services of a real estate, or someone in the business of buying or renting real estate. 

If more than one conversion or plan rollover (not including designated Roth 401k account rollovers) was made to an individual’s Roth IRAs, the conversion/rollover assets are distributed by year, generally following the concept of “first-in, first-out.”The Roth IRA distribution rules can be complex if you have transferred Roth 401(k) funds into the Roth IRA. 

Choose if you prefer to do it over time.

Do you prefer to work with enrolled agents?

@Jay HinrichsI know you prefer to be on the loan side of deals. 

Basically you "lease" the whole building and you are allowed to "sublet" the Apartment homes to individual tenants.

Individual situations can be vastly different which is why CPA's like Brandon when they give general advice, also suggest taking that and sitting with your personal CPA to see if it'd work for you in your situation. 

For example (try  not to repeat the items listed below):- Laundry room or add washer/dryer in each unit- New roof- Individually meter each unit electric/water- Add small park- Update curb appeal to include paint.- Add small workout gym to leasing office- Update pool area with pavers and outdoor furniture-- List yours below --

@Michael A Pierson I think you might be confusing Dodd Frank restrictions regarding the number of Seller Finance deals an individual can do (someone without a mortgage broker license) with property management.