@Trent Davidson Be aware, finding financing for non-owner occupied manufactured home de-titled on land does NOT exist, except from private money.

The accountant was also telling us about Delaware Statutory Trusts. 

We will be adding a throat road into a cul de sac, addressing drainage, and stubbing out utilties to each lot. 

@Jalen De LeonI don't think you're looking at this from the right angle.

Additionaly, there was already the de minimis rule as well as section 179 before the law was enacted.

There are these guys at "vive de las rentas" developing different investment opportunities in different spots in Mexico and also Spain and US, check them out!

Thats a tiny deal, I also would not expect to find any agent who crosses borders and has such a large area and does small properties.

I have a little fear I could de-rail what actually is working now by rocking the pm boat again.

The number of countries that actually have this you can count on one hand.It’s highly doubtful any foreign countries care about the IRS schedule E because they have their own tax systems and even if for some reason your US investments were relevant in the foreign country (again unlikely as most countries have a territorial system limited to activities within their own borders) they would make you report it according to their forms and reporting requirements.

LLC's if you want them can be anywhere; Wyoming and Delaware are popular.