Iowa Department of Revenue Policy Letter, No. 10201046 (Dec. 21, 2010)

(sale of two acres of vacant land sold separately from remainder of taxpayer's parcel which contained commercial buildings, not eligible for exclusion from capital gain; while 10-year holding period test satisfied, vacant land (even though part of five-acre parcel taxpayer operated business on) not used in taxpayer's trade or business for requisite 10-year period).