New set of taxation laws to understand.4.  

Thumbs up for having good understanding of taxation to get suspicious.

The LLC has no impact on the effective tax rates.Also if you acquire a property for the purpose of flipping, that will always be Ordinary Income, also likely subject to self-employment taxes.That particular sales event has no impact on the taxation of your normal rental income from other properties. 

My questions are around taxation - i have read that if the rental is not associated with a us trade or business, then the gross income from the rental is taxed at 30%, however if associated with a us trade or business, then graduated rates apply, as well as the net is taxed and not the gross.

Best,Jon Property tax at 1.1% on $1.3m purchase and $250k ADU is $1420. $2,200 for 6 units will likely not even cover maintenance/cap ex but we will say it does.  7% PM is $770.  5% vacancy is $550.  

Its a lifelong learning experience (and Im saying that with a Masters Degree in Taxation and 12 years experience as a CPA haha).

@Matthew Crane  Do you have a CPA that specializes in real estate taxation?

@John OksI recommend finding an accountant specializing in real estate taxation.

It looks like the regulation will go the way of permitting and hotel-style taxation

Professionally, I have study and working experience in the German Taxation Laws and know that Taxation is a crucial and vital aspect in any business in any country.I already have property here in Germany and currently planning to expand to Dubai and Miami USA.