Tax notes
https://ttlc.intuit.com/questions/2231912-need-help-regarding-cost-basis-for-a-1099-s-proceeds-from-real-estate-sale-city-reported-their-purchase-of-an-18-easement-to-extend-sewer-main-down-the-driveway-of-my-rental-property-to-irs-using-a-1099-s https://ttlc.intuit.com/questions/1772542-received-a-1099-s-for-road-right-of-way-permanent-easement-and-2-temporary-easements-how-should-i-enter-this https://ttlc.intuit.com/questions/2211264-i-have-a-1099-s-this-is-for-the-sale-of-land-right-of-way-to-a-utility-company http://www.portal.msue.msu.edu/objects/content_revision/download.cfm/revision_id.582335/workspace_id.580668/Oil%20&%20Gas%20Income%20Tax%20Consideration%20for%20Farm%20&%20Forest%20Lands.pdf/ http://www.aicpa.org/Publications/TaxAdviser/2014/march/Pages/Kebodeaux_mar2014.aspx