Reg §1.266-1(b)(1)(i) provides that a taxpayer which owns unimproved and unproductive real estate can elect to capitalize annual taxes, interest on a mortgage, and other carrying charges.

I have no real estate experience besides: a couple of face-to-face meetings with individuals already in the real estate business at some capacity, a handful of failed cold calls, some poorly placed bandit signs, and an unproductive mailing list.

Holding a flip long enough to reduce rate to cap gains rate means you’ll likely have unproductive capital, which may be more costly than eating ordinary gains taxes.

Any thing less and you will have times you are bored and unproductive.

The TAM (Total Available Market) in NC I see is in the 100,000 acre ballpark but our current targets are way smaller (multiple 30-100 acre parcels) The play, for me, is to put the abandoned/unproductive saline land into 'rehab' then back into production.

One of my partners says it seems unproductive to evict someone for not being “computer savvy”.

If you do a little reading about Ezekiel Emanuel, Obama's healthcare advisor, you'll see that he specifically talked about denying treatment to unproductive people, specifically people with dementia.

The trick is to hang in long enough and stop doing the things that are awful and/or unproductive.

This thread is unproductive.

Despite @Aaron McGinnis sarcasm being unproductive to the conversation I am going to dignify the post with a sarcastic response of my own: [sarcasm] In my case I suppose that the 5 master electricians who have worked on my rehab, the who knows how many staff from the regional power company who agreed to upgrade the service from 60 to 200 amps (including a new line from the pole, new point of connection, new drop and new box), the county permitting office who approved the electrical permit, and the county inspector who approved all of the work during his concealment inspection must be in cahoots with each other.