Investors & landlords

From this post it looks we can also treat it as reduction in the purchase price: <a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/4298564-what-is-the-proper-treatment-of-seller-rent-back-included-...>. However I cannot find any IRS reference for it.

Can anyone share the IRS reference if we do can treat it as reduction in the purchase price?