It's a simple, sometimes "clear" statement with a citation number.Please provide the specific citation number you claim exists so we can see it.

Explain the rationale (including legal citations) for classifying assets as either IRC Section 1245 or Section 1250 property; and 3.

AI actually invented the case that do not exist, made references and citations to it and argued the whole thing on the basis that does not exist anywhere other than in AI's hallucination.

So if your building is as well kept as you say it is, then any citations issued will be manageable.This is the crummy part of being and landlord.

Citations to IRS guidance or OBBBA-specific sources would be appreciated.

Local Statute: "Not Absent While Rent Is Paid"Your citation makes sense—since rent is being paid in full (or was), you likely can’t take unilateral steps to remove the MIA tenant just because they're not physically present.

Citation: Huberman).

https://www.desertsun.com/story/news/local/la-quinta/2023/02/23/la-quinta-reports-big-drop-in-short-term-rental-complaints-citations-in-2022/69925694007/

An illegal unit is not legal because unpermitted work was completed, and the city was made aware, issuing a violation citation.  

For the citation to the statute for moving into a 3-family see N.J.S.A. 2A:18-61.1(l)(3) - which allows eviction when the owner with three residential units or fewer to eviction when seeking to personally occupy a unit.Before filing for possession under subsection (l)(3), landlord must serve a written notice to quit at least two months prior to the proposed termination of tenancy - see N.J.S.A. 2A:18-61.2(f).