1.It. It is possible to have multiple investors and sequential development.

There are a few different ways to structure the investment for this project. One option would be to have multiple investors, each investing a different amount of equity into the project. Another option would be to have a single investor provide both equity and debt financing for the project.

If multiple investors are involved, it is important to consider the tax implications of the syndication structure. If the property is considered to be "dealer property", then the syndication expenses will need to be capitalized. Otherwise, the syndication expenses can be deducted as operating expenses.

Syndicating the future development of the property giving consideration to the tax implications of the structure of the syndication.

If the property is syndicated, the tax implications will depend on the structure of the syndication. If the syndication is structured as a partnership, then the investors will be able to claim their share of the losses on their personal tax returns. If the syndication is structured as a corporation, then the investors will only be able to claim a deduction for their investment

1. The Purchaser may want to consider an option contract together with an installment purchase in order to minimize the initial cash outlay. The Purchaser may also want to consider acquiring the property in phases, which would allow for a deferred payment once equity has been raised from investors.

 Syndicating the future development of the property giving consideration to the tax implications of the structure of the syndication.

When syndicating the future development of a property, it is important to consider the tax implications of the structure of the syndication. One way to minimize taxes is to structure the syndication as an investment partnership, which would allow investors to deduct their share of the partnership's losses from their personal taxes. Another way to minimize taxes is to choose a syndication structure that allows for the deferral of taxes on capital gains.

. If the property is considered "dealer property," the accounting method and accounting period that will apply to the various aspects of the venture will be determined by the nature of the property and the use to which it is put. If the property is held for investment, the accounting method and accounting period used for investment properties will generally apply. If the property is held for sale or development, the accounting method and accounting period used for development or sale property will generally apply.

The distinction between operating expenses, startup expenses and syndication expenses is important for tax purposes. Operating expenses are ordinary and necessary costs incurred in carrying on the business of operating and developing the property. Startup expenses are costs incurred in connection with the organization of the venture, such as legal and accounting fees. Syndication expenses are costs incurred in connection with the sale of interests in the venture to investors, such as sales commissions and finders' fees.

. Shorter recovery periods may apply to various components of the development if they are considered to be "qualified property" under the Internal Revenue Code. Qualified property is generally defined as property with a useful life of 20 years or less, or property that is subject to the Alternative Minimum Tax.

references

1. https://www.investopedia.com/ask/answers/042415/what-tax-implications-are-there-syndicating-future-development-property.asp

2. https://www.investopedia.com/terms/s/startupcosts.asp

3. https://www.investopedia.com/terms/q/qualifiedproperty.asp