<https://finance.zacks.com/tax-deductions-land-held-investment-8877.html>
<http://schema.org/description>
"When you purchase investment land, you can profit from the income the property generates or by the land’s appreciation in value. You can take tax deductions for your investment land as long as you do not use the land for personal use. The number of deductions you can take depends on whether you own raw land or income-producing land. If you own the land as an individual, you take the deductions for rental property on Schedule E and file it along with your personal tax return. If you own raw land, you take the deductions on Schedule A. If your corporation owns the land, you take the deductions on your corporate tax return."
<https://finance.zacks.com/tax-deductions-land-held-investment-8877.html>