Two, If I did show it, I'd be wearing a mask, social distance and not touch them or anything they touch.

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However you do not pay social security and medicare tax on that income like you do on earned income.A capital gain is when you sell an asset like a piece of real estate, or stocks for more than you paid.

It’s a stronger possibility given that Covid-19 has lingered so long and is forcing businesses to innovate around the challenges posed by social distancing.

I have friends that are interested in buying properties, but what would the implications be if they shoulder the full mortgage burden, even though we'll split the mortgage payments and expenses 50/50? 

Once meeting in public is socially acceptable again, you will have to come to the REI meetup. 

(We're not after just any property, it needs to do the right pure cash flow with conservative estimates).I don't want the performance of the investment to rely on him (has to work whether he decides to do maintenance or not).I need commentary on which kinds of contracts, promissory notes, or other documents can be used to structure the investment cash flow 75/25% me/him.I don't need mortgage or title transferred to me; just some structure that directs the cash flow (probably best rent was managed by me).I would also want some agreement he won't leverage the property for any other purpose.I understand the interpersonal risks, but not all the legal implications, and I know contracts are only paper.

Which result in being exposed to high touch areas and air.On the other hand, people want to feel safe surrounded only by the group, family, or friends they are traveling with, this is great for vacation rentals which are single occupancy, where social distancing is easier and cross-contamination of germs less likely.

You may also try finding the owners or relatives on social media and sending them a DM. 

Many are currently held on Zoom since we are social distancing still.