1.  Installment sale..........as long as all of the gain is capital gains (vs ordinary income depreciation recapture), then one can defer payments but still maintain security by having lien on property.  Buyer should be able to handle that because he would not....at that time..... need a lender's money, since he would owe no payments for xxxx period.

2.  Sell an option on the real estate.........so the buyer has to complete a sale within xxxx period, or lose the option money.  Have to make sure the option agreement cannot be construed as disguised sale........which is not that big of a deal.

Option receipts are not taxable to recipient until the earlier of exercise of option or its termination due to non exercise. (Nor is anything deductible to buyer, since he does not own the property until option is exercised.)

It would take very unique circumstances to avoid taxation on a piece of property........when a bona fide sale occurs............and the seller maintains control/access to the funds.

For example........if a regular corporation had a net operating loss carryforward that would pretty much wipe out the taxable income, then the land could be transferred to it, and the corp sell the land.

However, the transferor's access to the resulting sales receipts would be eliminated--------- or taxed when taken out of the corp.....most likely.

So........USUALLY......the mechanisms used are the 1031 OR an installment sale with deferred payments.