I would encourage you to investigate an installment sale. You can delay a lot of the taxes. You can usually get a slighty lhigher price with owner carryback financing.
I would suggest getting a good downpayment and a substantial prepayment penalty. This will allow you to collect interest on money that would immediately go to the IRS if you did not elect the installment sale.
If you do an installment sale, you must carefully evaluate the buyer. If the buyer has other property, you may cross collaterize to increase your security.
