Minimizing capital gains on sale of Partnership

[John Vietmeyer]

Hi,  I’m looking for strategies to minimize capital gains on sale of partnership interest.  The partnership has been a long term entity holding land.  

I understand 1031 is not an option.  Spreading the sale over multiple years is not ideal but could help.  Establishing the costs basis to include land improvements seems like an opportunity.  

Any other strategies we should be looking at?   Or questions to ask? I’m actually buyer, but need to reduce/ eliminate capital gains for seller for the deal to work.  

Tkx