Buying/holding gas stations?
The tax advantages of buying/holding gas stations are pretty great.
Many of the components of gas stations including pumps, tanks, external parking areas, and other equipment are classified as either 5 or 15 year property so you can bonus depreciate a lot of it (minus the land value) and get significant deductions in year 1.
With the current bonus depreciation rate at 100%, a $1 million gas station acquisition could still lead to $200K+ in year 1 deductions depending on the specifics of your deal.