I want to make sure I'm structuring the business effectively for tax purposes.New Wholesale Business:located in GA (LLCs are easy)2 person partnershipassignments and/or double closings only (no flips/holds)I have other business interests so I will be high tax regardless.majority owner of S-corp for IT consultingW2 for my "reasonable salary" plus shareholder distributionsLLCs (and trusts, etc) pass through for owning rentalsLLC pass through for rental property managementLLC pass through for note holdingThis wholesale partnership will be the sole source of income for my partner.My primary concern is whether separate business entities prevent my rentals from becoming "inventory" when the partnership gets treated as a dealer.It seems a basic S-corp is the way to go with regard to earned income to minimize SE tax.  

If you want to take advantage of a seller's market I'm assuming is because you have an inventory of homes that you want to sell for a profit due to the low inventory available compared to demand.

You should be able to get the inventory to make it quite successful.

Our demand for properties has gone through the roof in the last 90days, I am afraid you may not be receiving all of our inventory.

strong rental market, low purchase price, high rents good amount of inventory. etc.

I am not finding great new inventory. 

The designer is on top of it and will find an alternative.Given where we are, the estimated CO date has slipped to May and I am changing the schedule status to yellow.Work ItemsComplete this weekPour driveway approachMolding /door casing is complete To Complete next weekCabinets are to arrive and installFinish fenceStart tileMeasure granite tops - orderedForm driveway approachBlocking IssuesPurchasing tile - tile company doesn’t have selected tile in inventory.

If you review each file you can see when they file their inventory if they own land. 

Get on as many wholesaler lists as you can so you can see the inventory of properties out there.  

Several leases I had seen also had an inventory list with all furniture, kitchen items etc that the landlord makes the potential tenant sign off with respect to damage, going missing, etc.