@Mike CelliYes many solo practitioners own stand alone buildings.

I think you rented to a down on his luck solo practitioner who is basically on a "eat what you kill" income, like a real estate agent or used car salesman.  

My point has/is/and will be that this is such a grey area (as to whether or not 199A will be inclusive of rental real estate), and that each practitioner will have his/her interpretation of this because, ESPECIALLY now based off the proposed guidelines, the IRS is deferring to IRC162 to define a TB. 

A skilled practitioner will provide you guidance when they identify the need, and will measure the response.

In many cases it may not be enough just to go to an attorney, especially the occasional practitioner in real estate.

It may be you can sell it pretty soon and send on the proceeds, it may be you're stuck with storing it for a while like Bill G. says.I had a chiropractic student one time that left some tables and various tools of his trade once after graduating.

When you see your general practitioner he says, you've got some problems with your foot, let me refer you to a foot expert.

In fact LEAP Practitioners are more like financial engineers than financial advisers.

My wife and I plan on moving back to New Bedford 2 years from now after she graduates and becomes a Nurse Practitioner. 

Might be great for the mineral company but not for extracting the most value out of the land.How long you want to hold the land in your investment portfolio makes a difference as well.Definitely an attorney well versed in mineral rights contracts  versus a general practitioner if that is the way you decided you want to go.