Best entity / tax strategy for building and selling real estate

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Hello All,

i'm about to close 2 parcels i plan to build in the 2 - 3 next years.

I would build as GC / owner builder. Project budget will be about $2,000,000  What do you guys would recommend as tax vehicle for this investment? Does creating a construction entity and another one holding the real estate makes sense?

I don't think i could be requalified as dealer as i do not sell real estate on a regular basis.

Thanks!