Under §1033(a)(2), when property is converted into money or property notsimilar or related in service or use through receipt of insurance proceeds, acondemnation award, or upon qualifying sales, non-recognition of gain isaccomplished if the taxpayerINVOLUNTARY CONVERSIONa.

@Jeff Helm, a loan has no impact on recognition of gain and associated tax.  

In fact, a wholesaler IS the buyer...that passes their deal onto someone else to close on.Not sure I completely follow your process, and I'm sure you have left out some key items that would "connect the dots"...not intentionally, just due to lack of recognition of the impact of those items on your story.One key point you did raise was your contract running out and the seller "going around you" to sell to someone else.  

Accurate recognition of the needs of the seller & the deal points are primary to everything else.

Their life is a monument to the shameful side of our planet, a revolting daily living suckle upon the fruits of their surroundings.They are like bleating, curdled staggering mutant dwarfs smearing your rental home's interior with the effluvia and offal accompanying their illegitimate birth into this world, responding to any rational inquiries for the responsible fulfillment of the most basic of agreements as would an insensate, blinking calf, meaningful to nobody, the puke-drooling, giggling beasts who sired them having long fled with screaming abandon in recognition of what they have done.I may never get over the embarrassment of belonging to the same species as some of the individuals I have encountered in my foray into Baltimore real estate investment.

The termites are in the crawl space, facial boards, scuttle.

Being on only 1 site, is reducing you opportunity to obtain name recognition and exposure. 

This gain is not deferred for 15 years, but a front-loaded approach applies to the installment recognition of unrecaptured 1250 gain If yearly gain from an installment sale includes both unrecaptured Section 1250 gain (25% gain) and capital gain.

Toledo, OH has been gaining national recognition as the best affordable market for first time home buyers.

(B) Before making such certification, the Secretary shall take into account the current practices and past performance, if any, of such agency.(4) During the period which begins on the date of the enactment of the Fair Housing Amendments Act of 1988 and ends 40 months after such date, each agency certified (including an agency certified for interim referrals pursuant to 24 CFR 115.11, unless such agency is subsequently denied recognition under 24 CFR 115.7) for the purposes of this title on the day before such date shall for the purposes of this subsection be considered certified under this subsection with respect to those matters for which such agency was certified on that date.