the seller will pay the tax over time as @Steve Vaughan said.A lease with an option to purchase would not trigger a sale or recognition of gain on the sale. 

Before you make the seller an offer, you'll want to review the types of repairs or additions the home will need.Here are some personal attributes that can help someone become a successful real estate wholesaler:A personality that focuses on goals and commits to achieving themAn ability to organize and tackle tasks efficientlyAn ability to delegate tasks when usefulA recognition that partnering with those with access to possible leads, e.g., the Multiple Listing Service, can be necessaryAn affinity for technology (such as customer relationship management software and mobile apps) that can make the entire wholesale real estate workflow easier and more effectiveAn understanding of the power and value of a well-constructed website to market your services and dispense important information to potential sellers and investorsA desire to learn more with each wholesaling experience and to make sure both seller and buyer are happy with the wholesale real estate transactionGood luck!

After you’ve seen 10-20 closings this all becomes a matter of pattern recognition. 

If you are looking to save 35% on tech costs, enhance brand recognition, and guarantee agent success, then kvCORE is the solution for your business

But it’s super cool seeing the outside recognition as well!  

Does anyone know if mobile homes on leased land (no parcel) and seller-financed would be eligible for installment method reporting since they are (i) personal not real property, (ii) the notes cannot be considered as cash equivalent and are generally not marketable (no established secondary market), (iii) have a high rate of default/repossession and thus may effectively crumble one of the pillars of revenue recognition?

https://www.wdrb.com/news/loui...

The Self-Directed IRA can complete a 1031 Exchange and defer the recognition of the taxable gain upon the sale and thereby avoid triggering UBTI and/or UDFI. 

Maybe he doesn’t write the books or even suggest the topics, but at least some seem like cash grabs based on name recognition. 

So it is usually lower than through the insurance company.The pro of using a third party lender:- better rate- interest only payment- avoid the limitations of insurance company loan (recognition vs non-recoginition; limitations on type of crediting available, etc...)- possibility of deducting the interest as expenses if the proceed is used for investmentThe pro of using a built in insurance company loan:- easier and faster to obtain- access to almost all of the cash value- no minimum payment or schedule