@Opus 17 wrote:
.....a quick Google search suggests that corporate income tax rate is 21%........
Exactly, and in this instance it would also be considered a PHC.
See https://www.irs.gov/faqs/small-business-self-employed-other-business/entities/entities-5
Ultimately, trying to structure this scenario differently so as to avoid tax on capital gains is pretty much a waste of time and effort.
