They are seeking the stability of the dollar but are looking for higher yields than treasuries.  

However, this seems to fly in the face of the tax code interest allocation (tracing) rules, as specified in Treasury Regulation 1.163-8T, and discussed in IRS pubs 535 & 550.

Currently, under Dodd-Frank Act, you are limited to two seller financing transactions per year.Additionally, HR 1360 would require the Treasury Department to study the LVH (Low-Value Housing) market over the next three years and report back to Congress with suggestions for steps to improve the sales and financing of these homes.HR 1360 does not remove any of the safeguards related to these transactions.

We see this in the Treasury yield curve.

@Alex NatansonYes, but you are going to have to prove bona fide residence -- that the spouses are actually living apart in separate homes and that this is not merely a scheme for tax purposes.Even then, the treasury regs leave room for the Service to attack you from other angles. 

Treasury Reg Sec 1.469-9(g) believe it or not has the answer to what you're looking for... 

When the FED pumps the breaks and/or treasury yields rise in a meaningful way, the party will stop.  

Haven't run COC but treasuries are around 4% so thats the "no-risk" hurdle you have to clear for COC.You are right in the middle of interest rate shock and investors in multi's seeing how high rates will go and how low prices will fall, and you are heading into the holidays so you are not exactly maximizing exposure.

And oh boy, will it make for great sound-bites for both sides of the aisle.Those of us that feel badly for tenants that are directly affected by the pandemic, as well as those tenants that are simply taking advantage and gaming the system based on  Gubnitorial decrees of halting any eviction suits may aways work out a payment plan with the tenant, or write a nice large check to the Treasury Department to help bail out the affected people.

In addition, the IRS will provide audit protection to eligible businesses by not challenging the use of the $2,500 threshold for tax years ending before January 1, 2016 if the taxpayer otherwise satisfies the requirements of Treasury Regulation § 1.263(a)-1(f)(1)(ii).What is the de minimis safe harbor election?