I see that real estate agents and brokers are too negative on sub to deals……investors looking for low interest rates and or low down payments are too positive on the same.As I stated the reality is somewhere in between, depending on individual circumstances.  

The answer is NO, based on the language of Section 152(c)(3)(A):...an individual meets the requirements of this paragraph if...

It targets individuals who understand the risks and rewards of income-based investments, rather than traditional property ownership.4.

putting a fund together to do this. there Is one in Texas called Texas triangle fund who raised 25 million dollars and focuses on national tract builders. individual funds versus pooled funds. higher end of the market is riskier the land entitlement guys I know wouldn't touch these unless it's entry level homes and national builder that is selling. good to have the contacts. in my two markets in Columbus Ohio and miami the only one where you can do this is Columbus Ohio because of affordable land prices.

People focus on the rates because they are a singular number and easy to understand but you can lose money on a rental at a low interest rate and get rich paying a high interest rate.

Since they can't do each property individually, they use comparable sales to make broad generalizations to determine percent changes.

Furthermore, the individuals entering into these agreements believe the transaction to be a loan.

Real estate is all about getting rich slow, not quick.I'd be happy to connect.  

@Matthew McCarty and @Aileen OuyangInvesting in anything is specific to each individual's goals.

OOS is risky at any level, then when you add the other variables, Sec 8, property managers, it's too rich for my blood.