Rappaport, Matthew E.
Dealing with real estate in S corporations / Matthew E. Rappaport .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Limited liability companies (LLCs) currently represent the best available choice of entity for investment real estate because of their state- law benefits and tax flexibility. Taxpayers who formed real estate holding entities prior to the enactment of LLCs in their local jurisdiction (or who are the heirs of others who did so) are likely stuck with S corporations, which are unfavorable vehicles for real estate holdings under present tax law. This article details the problems with owning investment real estate through an S corporation and addresses several alternative methods to deal with these problems.
SOCIEDADES DE RESPONSABILIDAD LIMITADA
INVERSIONES EMPRESARIALES
PROPIEDAD INMOBILIARIA
IMPUESTOS
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 36, n. 3, Spring 2019, p. 31-54
Dealing with real estate in S corporations / Matthew E. Rappaport .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Limited liability companies (LLCs) currently represent the best available choice of entity for investment real estate because of their state- law benefits and tax flexibility. Taxpayers who formed real estate holding entities prior to the enactment of LLCs in their local jurisdiction (or who are the heirs of others who did so) are likely stuck with S corporations, which are unfavorable vehicles for real estate holdings under present tax law. This article details the problems with owning investment real estate through an S corporation and addresses several alternative methods to deal with these problems.
SOCIEDADES DE RESPONSABILIDAD LIMITADA
INVERSIONES EMPRESARIALES
PROPIEDAD INMOBILIARIA
IMPUESTOS
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 36, n. 3, Spring 2019, p. 31-54