| 000 | 01615nab a2200277 i 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20220930184031.0 | ||
| 007 | ta | ||
| 008 | 190507t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_aRappaport, Matthew E. _963609 |
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| 245 | 0 |
_aDealing with real estate in S corporations _c Matthew E. Rappaport |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aLimited 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. | ||
| 650 | 4 |
_948466 _aSOCIEDADES DE RESPONSABILIDAD LIMITADA |
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| 650 | 4 |
_943879 _aINVERSIONES EMPRESARIALES |
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| 650 | 4 |
_948169 _aPROPIEDAD INMOBILIARIA |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_942888 _aESTADOS UNIDOS |
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| 773 | 0 |
_9160196 _oOP 235/2019/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 36, n. 3, Spring 2019, p. 31-54 |
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| 856 | _uhttps://www.civicresearchinstitute.com/online/article_abstract.php?pid=3&iid=1375&aid=8984 | ||
| 942 | _cART | ||
| 999 |
_c140554 _d140554 |
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