Selling shortly after completion would be developing, subject to ordinary income tax.

You also need a good BS Meter, read my blog on "How To Develop A Good BS Meter"!

I look forward to working with Bigger Pockets and developing new business relationships and friends. 

Caution on speculative developing raw land - - you can get burnt real bad.Suggest a marketing plan and presentation that you use to find that Anchor tenant and get them under contract before breaking ground.I'm sure you know the Anchor is the key here and w/o one, it will all wither and languish. 

Then develop your own plan of attack.

Go to my profile page, to the right are my blogs, read "How to develop a good BS Meter" if you are the smartest guy in town, you'll figure it out. 

Develop a process you can trust and follow.

I hope to develop a tract of land and call it quits from Real Estate and sail off into the sunset with my Family.

I began by lending to people who were developing or rehabbing.

You have to develop relationships so you can create and add to your buyers list.