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Thank you.  Such payments of cash went on for about 10 years.  I had never thought I would sell the land so at the time, pay outs did not matter.  I have spent several thousand in cash.  The area it is located in is rural small town - very poor county.  When getting land cleared or building cleaned or worked on - the locals were happy with “cash” and no receipts or checks. I have photos of all work and land clean up and bank cash withdrawals but no receipts from any one.  My big concern is if there is a limit of “cash paid out” for property improvements and a list of what can be deducted. Sure appreciate any knowledge.  The land was passed on to me but after 10 years and it being 800 miles away - it had become a money pit.  Now, I sure hate to be taxed on selling it when 60% of what I got for it was spent on it - plus all the travel to the area 3-5 times a year for 10 years (hotels and fuel)