Its a great way to disposition land.. do you have a sample contract where the seller retains ownership of the land?

(vii) would seem to indicate that you'd be acting as an unlicensed broker.(1) "Broker":(A) means a person who, in exchange for a commission or other valuable consideration or with the expectation of receiving a commission or other valuable consideration, performs for another person one of the following acts:(i) sells, exchanges, purchases, or leases real estate;(ii) offers to sell, exchange, purchase, or lease real estate;(iii) negotiates or attempts to negotiate the listing, sale, exchange, purchase, or lease of real estate;(iv) lists or offers, attempts, or agrees to list real estate for sale, lease, or exchange;(v) auctions or offers, attempts, or agrees to auction real estate;(vi) deals in options on real estate, including a lease to purchase or buying, selling, or offering to buy or sell options on real estate;(vii) aids or offers or attempts to aid in locating or obtaining real estate for purchase or lease;(viii) procures or assists in procuring a prospect to effect the sale, exchange, or lease of real estate;(ix) procures or assists in procuring property to effect the sale, exchange, or lease of real estate;(x) controls the acceptance or deposit of rent from a resident of a single-family residential real property unit;(xi) provides a written analysis, opinion, or conclusion relating to the estimated price of real property if the analysis, opinion, or conclusion:(a) is not referred to as an appraisal;(b) is provided in the ordinary course of the person's business; and(c) is related to the actual or potential management, acquisition, disposition, or encumbrance of an interest in real property; or(xii) advises or offers advice to an owner of real estate concerning the negotiation or completion of a short sale; and

Also, do you think they are selling bulk partially because their REO disposition departments are are not up to handling the volume?

These deals are much easier to get locked down and offer more options for disposition strategy, but would rely on a qualified buyer pool who would be earning more than the six figures through w2 or a business.Benefits:- No Down payment deals- Seller carries 25-50% of purchase price- Lower interest rate than banks.

I'd speculate that your CPA failed to check the "complete disposition of activity" checkbox in his tax software, keeping these losses locked instead of releasing them.2.

Flip - You left out a lot of expenses, There will be acquisition costs, holding costs and disposition costs.

If you sold the property and listed it individually on the schedule E (or grouped it but sold everything in the group) then the whole loss should be recognizable at the disposition of property. 

I can't exactly report it as a disposition because I'm not selling my home. 

Most of these companies charge a few hundred more for that option, but if you get audited once, that will pay for that additional fee 100x over.The full engineer studies also tend to be MUUUCCH better for addressing things like partial asset dispositions in the future, since they actually went through the building and picked out what it has and what all the pieces are. 

Passive losses are typically carried forward to future years and used to offset future passive income or gains from the same activity or a similar one.However, there is an exception under the tax law for "passive activity loss limitations" when an investment is disposed of in a complete disposition.