Dealing with real estate in S corporations Matthew E. Rappaport
By: Rappaport, Matthew E
.
Material type: 
ArticlePublisher: 2019Subject(s): SOCIEDADES DE RESPONSABILIDAD LIMITADA | INVERSIONES EMPRESARIALES | PROPIEDAD INMOBILIARIA | IMPUESTOS | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Journal of Taxation of Investments v. 36, n. 3, Spring 2019, p. 31-54Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2019/3-2 (Browse shelf) | Available | OP 235/2019/3-2 |
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.
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