Yet, I struggle to accept that a short-term cash infusion creates such dramatic tax disadvantage, as opposed to immediate financing (which is often impossible or impractical to obtain.)

We only see requests for rent control in areas that are starved for improvements and cash infusions. 

So, If you do, you need to book the cash infusions as your capital accounts. 

It’s mainly due to abundant cash infusion from private, hard, local & institutional lenders.

All that money will be infused into the local economy.

Landing AMZN is a big deal, the 'new' part, and may (perception) trigger new infusion of intrastate or international capital.

I know there is two types of oxygen barrier from pex, one has the aluminum barrier infused in an inner black layer and grey outer layer, the other does not, and has a different type of barrier but it is 2 separate walls.

The other, 'artificial cash flow" is purchased through cash infusion.   

Calculating basis gets tricky too especially with combinations of sweat equity and cash infusions. 

It's quite typical...someone trying to cajole a disengaged owner into executing a contract without an agent advocating on their behalf for their best interests, and then assigning that purchase contract to an end buyer  to get paid with minimal infusion of cash, and doing so before the clock stops ticking.