But i'm taking a short pause on writing offers (2-3 weeks) so we can digest the DD on our three escrows...I'm looking for deals where the numbers work.  

In addition, there are several tracts in Pittsburgh, that were never fully subdivided.

It basically depends on your income and the census tract the property is located in.

Warehouses tend to be near populated areas for distribution, so tenant/owner possibilities may be limited.Ten miles out is not so far away for a subdivision, 40 acres might get you 12 or 13 3 acre tracts, depends if sewer is there or you need to have septic.

@David Krulac The 3 acres we are talking about is actually a part a 9.8 acre tract that has been divided from the other 13 acres.

I have the a beautiful 30 acre tract with a 10 acre lake in the middle under contract. 

It was an entertaining episode and very informative and easy to digest.

It truly is amazing how much information about SEO is out there and what we as REI need, should and/or want to do to generate quality leads.I would ask more detailed questions after I digest some of the info that you all shared.  

It also affects which schools you tract to. 

About 10% of all census tract are QO Zones so this is a pretty wide swath of the nation.Benefits to the Investor:Deferral of the capital gain income invested until the earlier of the date the fund is sold or 12/31/202610% Basis step up in year 55% Basis step up in year 7After holding for 10 years, Basis = FMV and no gain is recognized on sale.There is still a lot that needs to shake out between here and there; but, (as of now) the only way to preserve the option of the deferral is to get funds invested into a QO Fund within 180 days.Hopefully your tax people are on the spot with this; but, it's so new, cut them some slack if they aren't.