There's a very simple reason why real estate tends to be held in limited partnerships rather than corporations and that reason is the corporate profits tax.

人们之所以，通过有限合伙的形式来持有商业房产，而不是以公司的形式来持有商业房产，其原因非常简单，那就是公司利润税。

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There's a very simple reason why real estate tends to be held in limited partnerships rather than corporations and that reason is the corporate profits tax.

人们之所以,通过有限合伙的形式来持有商业房产,而不是以公司的形式来持有商业房产,其原因非常简单,那就是公司利润税

耶鲁公开课 - 金融市场课程节选

Two new limited partnerships were formed in California for the purpose of real estate development, and the limited partnerships each had the same three general partners.

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We also excluded non-U.S. stocks, blind pools, real estate investment trusts, limited partnerships and closed-end funds.

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Taxpayers have been socking all sorts of assets -- including cash, stock and real estate -- into limited partnerships, and then claiming their stakes are worth 25%, 50% or even 90% less than the underlying assets for gift and estate tax purposes.

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