I am having difficulty finding an answer to this question... If I wholesale a property (true wholesale where I never gain possession, but do get the assignment fee), does the income count as a capital gain that I could then reinvest in a Qualified Opportunity Zone to shelter it? If not, I assume one way to make it work would be to whole-tail it, where I possess it shortly, and then sell it to make the income qualify as a taxable gain... Although, depending on the closing fees vs the taxable profit, that could potentially be a wash.