The data (in OpenCalc spreadsheet) is basically just a summation of individual county data.

Hii am just joined BiggerPockets and i would like to introduce myself briefly:I have several years of experience in international real estate investments, both residential and commercial.I own a company that helps individuals and companies to find the best buy to let investments opportunities (to maximise their return, in terms of rental yield and capital appreciation) or even for personal occupation as a main residence or holiday home.I have expertise in several international property markets, mainly in the UK but also in the United States (specially in New York, Los Angeles and Miami) and other overseas locations such Luxembourg, Malta, Dubai, Panama and Monaco.Thanks to my deep knowledge of the international property markets, i am able to find the best opportunities in the UK and overseas, according to my clients requirements and search criteria.Accordinjg to my expertise and skills, I would be happy to provide information and free advice to all the members, so should you need any information regarding international property investments, please do not hesitate to contact me.I look forward to hear from you !

If the landlord continues to rent to the other individual than that would be an arrangement that continues without you.

In December individual signs lease for himself and 3 children for a 3 bed 1 ½ bath.

From what I understood, there is one holding company filing and multiple series (children) formed within it, each having their own liabilities as if they were individual LLC's.

The GSEs ( government sponsored entities) like Freddie Mac and Fanny May were designed to help individuals not businesses.

There are a couple ways to accomplish what you want to do.You should consult your tax advisor to see which method works out to be most advantageous to your individual situation.I would like to give you a more precise answer, but with taxes every individual has different circumstances.Hope this helps.Ed

I thought the self-dealing provisions of section 4941 are intended to apply to private foundations and disqualified individuals, not arms-length transactions between related entities. 

, (               )   (               )    (               ) PLEASE HELP ME BRAINSTORM IDEAS Intelligence and creativity come from groups not individuals let me know your thoughts and imputs!

I think your individual evaluation of risk tolerance will very much depend on your personal perspective, your age, the level of capital you have access to, etc.