Corporate Ownership Entity Reconsidered

  • July 23, 1981
  • • Written by: Gaylon E. Greer Michael D. Farrell

Spring/Summer 1981, Vol 6, No 1

Abstract: Despite widely-discussed limitations, the corporate form of ownership is the most attractive entity choice for many real estate investors. It provides investors with tax planning opportunities and income tax advantages such as lower marginal rates, a favorable add-on preference tax and various deductions. The advantages of corporate forms may be amplified by judicious tax strategy planning.