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1986 Tax Reform able advantage agent appreciation in value areas assets attorney bargain best buy best investment BEST-RATED blind pools building buyer capital gains certificates of deposit condominium consider costs deductible dividends economic erty Estate Investment Trust expensive farm fixer-upper foreclosed foreclosure sale home ownership housing improvements income interest rates investment property investors Keep in mind land lease lender leverage lienholder liens limited partnerships loan lower market value MASTER LIMITED PARTNERSHIPS ment mobile home parks mortgage REITs mutual funds negative cash flow obtain offer older homes option owner paid parcels passive losses payment percent possible prior problems profit purchase Real Estate Investment real property recreational vehicle reduce RELPs rent control rental unit retirement sale price shares single-family home sold structures Tax Reform Act tax shelters tenants tion Triple net lease vacancy factor vacation home zero-coupon bonds