Private money from friend but what taxation use it for housing?

[Srikanth Vadlakonda]

My friend wants to give 100K loan to my LLC from his LLC (no interest) . And I want use that money for my housing flip investment. He wants to give that as 1099 but that will be my consider as income to me. I am going to return that money later to him.

I will invest that money in real estate so how to handle this situation for taxation? What is the better to take that money, not like income?

Share me some ideas.