Can I use the installment method of accounting?

[Joe P.]

I flip vacant land properties and by all means I am classified as a "real estate dealer".  I notice in IRS Publication 537 that real estate dealers are forbidden from using the installment method and must realize all the gain in the year of the installment sale however it references some special rules in 26 U.S. Code § 453 (l).  As I dug deeper I found 26 U.S. Code § 453 (l) (2) (B) (ii) (II) which states "any residential lot, but only if the taxpayer (or any related person) is not to make any improvements with respect to such lot."  

Does this allow me to use the installment method if I am selling a vacant lot that will remain a vacant lot until the loan is paid in full?