In addition, if you are self-employed with no full-time employees you may wish to consider opening a Solo 401k instead of a self-directed IRA as it has several advantages over an IRA LLC such as much higher contribution limits, direct checkbook control (i.e. no need to have the account at a specialty trust company), ability to take a 401k loan, exclusion from unrelated debt finance income tax with respect to investment in real estate acquired with non-recourse financing, etc.In addition, please note if you purchase debt-financed real estate with your IRA, unrelated debt finance income tax should apply to the income attributable to debt-financed real estate held by your IRA.

I would invite you, to consider focusing your energy, time, and effort on one or two areas depending on your needs, your fiscal situation, your personal attributes, your skill sets, etc.

In spite of these great attributes, I fear that many books, articles, and podcasts do not give enough attention to the risks involved with being over leveraged.

Are there any other entities or individuals to which you attribute responsibility for this economic crisis?  

I would like to attribute it to the tenant's candles and dust, but they are clean and tidy people.

Can an s-corp owner /employee /officer claim an amount attributable to his own labor on a flip to help bring down the taxable profit?

If your location has multiple attributes that are key that other sites do not have the franchisee will be more forced to give in to your demands.At the end of the day as a developer you are looking to eventually sell off the income stream so the lease and guarantee is very important for commanded cap rate.

(really, we each pay 50% of this property management fee b/c we both get 50% of expense and income.)To specifically address your question regarding attributing specific 12% to this, 36% to that, I wouldn't even try.

They attributed it to several factors, including landlords just wanting to get units filled and to newbie investors getting stuck with properties that expected to sell.

But the LLC is buying  so gain should be attributed to you in the partnership return.