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STR 05: For the 100 Hour Material Participation Test, Does an Individual Mean a Person or a Company?

Tax Smart Real Estate Investors Podcast

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The Overwhelming Support for the Fact That an Individual Is Not an SPU

In reg section 1.469-5t, you'll find the definition of individual is an individual and is not an SPU. When they refer to a person, a person can include one human being, a trust, a state, partnership or corporation. The real estate CPA will be hosting the third annual tax and legal summit for real estate investors coming up on Saturday, February 26th and Sunday, February 27th, 2022. Don't miss this incredible event designed to save you thousands of taxes and help protect the assets and wealth you work so hard to build.

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