Tier 3: Promoter-grade. Decline.

Deferred Sales Trusts and monetized installment sales

No governing authority, constructive receipt sitting on top, and the monetized version is headed for listed-transaction status (section “Deferred Sales Trusts”).

Mineral-royalty 1031 exits

Real property in name, depleting commodity bet in substance (section “Selling Houses”).

Syndicated conservation easements

The real-estate-flavored deduction mill the IRS lists by name; the honest version and the indictment-adjacent version are separated in section “Business Income Deductions”.

Renting your own home from your own LLC

Not a loophole — a fee generator with a strictly worse tax result than doing nothing (section “Renting House to Yourself through an LLC”).