I’m currently developing a 224 unit condo project close to Sao Paulo International airport, and a downtown renovation project converting a 80,000sf+ empty building into 201 affordable units.Personal goal: I’m interested in diversifying my portfolio in the US (and learn about it) and building a long term relationships along the way.

Plus I'd have to pay the depreciation recovery tax as well (although I'm not too worried about that).

- Is there ideas to structure the deal to avoid as much tax as possible on any portions of this scenario?

- Is there ideas to structure the deal to avoid as much tax as possible on any portions of this scenario?

Let's say someone had gotten a chunk of money, this year, and wanted to invest it to avoid as much tax as possible. 

It's a fine strategy (I'm in LA and it's most of what I've done), but I wouldn't make low-tax as your buying criteria.

I know it should be exempt from the tax as I've changed a job to Texas.

If you are just doing a refinance for the $150k, no tax as a loan is not income. 

And $47K when left in your own portfolio represents easily another $4K - $5K of annual revenue ( not including any arbitrage on leverage) that you would get if you kept the tax as opposed to that ever so satisfying feeling of signing your name on the largest check you write next year - to Uncle Sam.BTW - Don't forget that an appraisal of $325 is far from a net sale of $325. 

-Ability to set up corporation to pay less taxes (would this be the 7.5 ssn, or are there others), deduct all expenses related to business activities (gas driving to rentals, CPA/Attorney fees, home office possibly, etc.)You have already mentioned that rental income is taxed at a lower rate due to no self employment tax.