In publication 551 it states the following:
Construction.
If you contracted to have your house built on the land you own, your basis is:
The cost of the land, plus
The amount it cost you to complete the house, including....
It could be argued that the builder meets were required to complete the house since in-person discussions on options, changes, materials, design and a host of other issues were needed, and the travel costs were incurred to allow the meets to happen since the build state was not my primary home state.
I will be seeking additional guidance as you suggested.
Thanks.
