I am just looking for a way to roll over the income as capital to another fiscal year.

You could use the features of a roll over option to purchase agreement to make this a really good way to aquire land, if it were possible.

You also, can rollover all other IRA', s Keogh's, Sep's, etc, into one plan.

@Enrique Rodriguez a 401k loan only allows you 50% of the loan value; look into Rollover for Business Startup (ROBS).

As an agent if you represented a seller and the buyer was a week late and going to be even later (and you are not sure if they will ever actually close because they can just tell you anything without per diem or extra EMD), would you roll over and tell your client "well tough" or would you get them something for the failure of the other side to meet contract or at least a guarantee to protect them?

To learn more about the Roth conversion rules, see the following. https://www.irs.gov/retirement-plans/rollover-to-a...https://www.irs.gov/retirement-plans/retirement-pl...

The market now has all the makings of another roll over.

@Travis KemperYou can rollover your 401K into self directed IRA, the IRA then can purchase a property.

Another way,  is to do a 60 day rollover of your Ira -just move $$$ from one Ira account to another Ira  and get a 1099.

Taking possession of the money between accounts is known as an indirect rollover.