EOZ 30-months substantial improvement clause

[Dustin Jones]

I'm confused by the general summaries I've researched in regards to the timeframe of when you must improve the structure value of a property within an EOZ

The IRS website say

The key phrase here is "during any".

Most other online resources say you need to improve within the first 30 months. 

This obviously could play vital in strategy but I'm a little bit confused by the direct language and it's application in this case.