This stands in direct opposition to a capital intensive industry such as manufacturing where employee and owner skill may be less important than the company's fixed asset profile.While S179 is a valid strategy in the attempt to drive a taxpayer's taxable income below the 'threshold amount' so the SSTB receives the un-phased out Sec 199A deduction, a SSTB may not have the investments in fixed assets necessary to drive them below the threshold during the year unless they're already very close to the threshold.Some other ideas for taxpayers owning a SSTB to lower their taxable income:Roll taxable bonds into tax-exempt bonds.Life insurance & annuities.Real estate (it's BP after all).Oil and gas investments.Charitable gifts (including CRTs).Gifts to taxpayers with lower taxable income (powerful option is to gift a percentage of the business to a trust).If a SSTB is well above the threshold, a compelling case could be made that the business should be a C Corp in the current tax environment. 

I'm currently in negotiations on a house that has an oil tank buried beneath the screen porch.

Have room mate(s), have them pay you rent (your mortgage).

., Finance, Manufacturing, Information, Mining, Oil & Gas, etc..., that are major factors in the local economy.

Closing cost are things like title work, recording fees, reimbursement to seller for pre-paid items (taxes/oil/propane), etc.Closing cost should be lower on a seller finance deal as there are no banks involved.Your title company will be able to give you a close estimate, call and ask. 

Oil tanks replaced 2 years ago.

This isn't a "women's essential oils" MLM or "men's fitness protein shake" pyramid scheme. 

Peter, Enid's price has direct correlation with oil price.

Be positive and non-confrontational at the meeting.The squeaky wheel gets the oil. 

An auto-shop is providing us with much needed Oil Changes.