on investor loans I get that its caveot emptor with sophisticated borrowers who have money.

Section 179 of the Internal Revenue Code allows businesses to deduct the full purchase price of qualifying equipment and software up to an annual limit.In 2024, for example, taxpayers can expense up to $1,220,000 of qualified assets.This election can apply to many types of tangible personal property, such as machinery, equipment, and off-the-shelf software, which are used predominantly in your business.Limits on Section 179 ExpensingAs attractive as Section 179 may seem, there are limits.For tax year 2024, the maximum investment limit is set at $3,050,000.If your business places more than this amount in service, the amount you can expense is reduced dollar-for-dollar over this threshold.In addition to the dollar and investment limits, the amount of your Section 179 deduction cannot exceed your taxable business income for the year.This means that even if your business invests heavily in qualified property, the deduction could be limited by the business’s profitability.Also, not all property qualifies for Section 179.Real property, like buildings and structural components, generally does not qualify unless it is "qualified improvement property."

This is a sophisticated wild-eyed guess Jeff. 

The rest were Reg D 506 (b) that allowed up to 35 sophisticated investors, but required a substantive pre-existing relationship with the sponsor. 

You could then get more sophisticated and factor in refinances after 5-10 years and how that money could be re-invested into acquiring extra units. 

That’s what  most  sophisticated real estate money is focused on.

Note I have no illusion that this path will create returns close to equivalent of what I used to be able to achieve via brrrr (I have infinite return on most of my existing portfolio) 2) sophisticated partition via coop/Tic and maybe CA SB9 on my OO.  

I think the only state that has this carve out.So this is a very sophisticated scam..

""the us and Taiwan lead in....." no, it would just be Taiwan, the US produces diddly squat in contrast to Taiwan" The USA and Netherlands make the machinery that is required to make the make advanced semiconductors. 

The GP or the deal doesn't pass the sniff test and the smaller less sophisticated investors won't conduct the same level of diligence2.