Let's assume that credit and liquid assets are not an issue and that you qualify for 70% LTV - This means that you can borrow up to $105K.

Straight from the Fannie Mae Selling Guide - Verifying Capital Gains IncomeDocument a two-year history of capital gains income by obtaining copies of the borrower’s signed federal income tax returns for the most recent two years, including IRS Form 1040, Schedule D.Develop an average income from the last two years (according to the Variable Income section of B3-3.1-01, General Income Information), and use the averaged amount as part of the borrower’s qualifying income as long as the borrower provides current evidence that he or she owns additional property or assets that can be sold if extra income is needed to make future mortgage loan payments.Note: Capital losses identified on IRS Form 1040, Schedule D, do not have to be considered when calculating income or liabilities, even if the losses are recurring.Due to the nature of this income, current receipt of the income is not required to comply with the Allowable Age of Credit Documents policy.

I am thinking of borrowing against my investment account to purchase a rental outright. 

I am currently having my finances analyzed to see how much I can borrow on my first deal.

Jeff Dulla not all borrowers qualify.

Makes hard money loans look like borrowing straight from the FED.

You've borrowed for a car.

C Corps is simple - just issue additional share.Transfer of memberships of a C Corp is cumbersome - whereas for a C Corp all that is needed is to transfer the shares.Control of a C Corp can be altered without any transfer of shares - just dilute the shareholding by issuing additional shares.Long term capital gain occurs when shares are sold (after 12 months).Ask the CPAs to find out details of medical deductions, and how to use 401k to a) reduce employee tax, shelter corporate profits, retain earnings and transfer LLC profits to a tax friendly state via management fees to the C Corp.Banks do not like LLCs as borrowers - Finance is more easily obtained by C Corps.

(but then you might get a system in place or borrow one if you are buying several properties a year)...Sort of a quick seasoning formula that works for you...

I would have dozens of interested borrowers if what you are saying is true.