Taxation for the Active Land Seller

[Richard Yukes]

Over the years I have been told that if I were to sell a "High Volume" of parcels the IRS would deem me to be a dealer and profits on parcels held for a year or more would lose their Long Term Capital Gain taxation benefit and be taxed as ordinary income.  I have often asked "How many parcels can I sell in year and not be deemed a dealer?"   and was told the IRS does not define a specific number.  Arbitrary.  Do you have any knowledge or experience regarding at what point an active seller becomes a dealer ?

Richard Yukes