Real Estate Tax Deductions

[Dan Kim]

I just started reading the savvy real estate investor tax strategy book and my first immediate question is when can I start making these deductions? Do I need to have at least one investment real estate property? Can I start claiming these deductions with 0 properties in my portfolio (i.e. claiming deductions for mileage to RE meetups, taking investors out to lunch, purchasing books related to RE, etc.)? Do I need to have some type of legal entity to claim these deductions?