The instructions for line 42(a) provide these options: Geological and geophysical expenditures (section 167(h))Pollution control facilities (section 169)Bond premium (section 171)Research and experimental expenditures (section 174)The cost of acquiring a lease (section 178)Qualified forestation and reforestation costs (section 194)Optional write-off of certain tax preferences over the period specified in section 59(e)Certain section 197 intangiblesStartup and organizational costs Creative property costsPublication 551 says this on the bottom of page 2 under "Real Property", subsection "Settlement costs":  "You can't include in your basis the fees and costs for getting a loan on property." 

Generally you'll have to either find something off market yourself (even the wholesalers are asking a premium these days; sometimes for more than it would go for on the MLS), or do a moderate amount of value-add (moderate to heavy remodel, change in rental type, etc.)The thing that it seems like everyone is glossing over is the difficulty you'll run into with a $1M+ exchange.

Thinscape kithcen countertops as lighter-weight premium countertop material.

The commission I used for the lot premium.

Asking from a General Contractor stand point…..is there a premium to be made selling brand new build Duplexes, in town limits of Johnston County NC?

So the property gets a premium.

We paid a small premium so that the seller would choose our offer despite the FHA financing.

Huge premium on those short-term rentals What was the outcome?

For these, students often live far away and there's little premium to buying near them. 

@Geena BoucheI agree with all those tips - will add that in unit washer dryer has a HUGE ROI - many tenants will pay a premium for that luxury.