The OZ is really great because it goes off the 2011 census tract. 

Please, let me know if we can I tract and develop some business relations!

I am buying a 34 acre tract in Oregon closing in Dec.. for 7.4 million cash / well I am getting some financing of course.. but the owner bought it 40 years or so ago.. for probably less than 50k.. no need to be a developer its one and done for him  we are peeling off 5 acres for senior living I have it pre sold for 2.2 million cash.. and then I will build 90 homes on the balance of it.. but it makes sense our MAI came back and lots are worth 140k each .. but we have to pay 30k each to develop those of course but still nice margin just on the dirt.. and then we go vertical and make some really big money.. 

Easier to digest than case law, especially with Brian wanting you only to read one word in the case.  

Also I live in woodfin and you may be hard pressed to find larger tracts here.

But it surprises me that a $700K structure placed permanently on a tract of land and used for productive purposes would not qualify for 1031 treatment. 

Wow, that’s a lot to digest!  

But it's a tract home, so upside is limited, especially in indiana.

Kept tract of all my records/ receipts/ costs and created excel spreadsheets to hold info and then mail merge to word. - Handwrote letters at first and quickly learned that I'm going to print instead.

In my zoning area, the tracts are 5 acres minimum, so we could not fence off a smaller portion and sell that land, but renting it out is fine.