See Unstated Interest and Original Issue Discount (OID) in Publication 537, Installment Sales. taxmap/pubs/p527-003.htm#en_us_publink1000219055Real property.(p7)If you buy real property, such as a building and land, certain fees and other expenses you pay are part of your cost basis in the property.taxmap/pubs/p527-003.htm#en_us_publink1000219056Real estate taxes.(p7)If you buy real property and a