If you've let these people utilized the land for a long period of time without restriction or legal documentation, you may have a long fight.

Joseph, if you PM me I  may be able to help. i received a list of GC once from a home inspection company I work with. 

While it doesn't allow for full tax deferral, it basically prompts you to pay taxes on the amount received each year.So essentially it prolongs your tax payments over the lifetime of installments you receive. 

Additionally, my parents are giving me the option to receive a lump sum payment to go toward possible rental property purchases.

Service members receive a basic allowance for housing (BAH,) that is commensurate with the location and their rank, as part of their compensation. 

Yes they transfer to the new owner as either a credit on the closing documents or a separate check.

Offer needs to be submitted to Chase short sale department along with all of the seller’s financial/hardship documents, Chase will order appraisal or BPO to confirm that your offer is realistic, Chase will review seller’s situation to see if they qualify for any sort of assistance.

Sounds like you are new to this.....your contract had very specific conditions that allow the buy to back out and receive their EM back.

The IRA will own the real estate, all expenses are paid from the IRA and the IRA receives all income tax deferred. 

I'm sure this isn't common, but I had my first deal under contract within 48 hours of becoming aware of the fact that normal everyday people can invest in real estate.On a Tuesday night, my friend mentioned that he owned a duplex and said "I sometimes forget I own a rental property until I receive a check at the beginning of the month."