sl19
Level 2

Yes, so in my clients situation, he runs his own law firm as LLC on Schedule C.  He just purchased an office building, and his law firm pays rent to the new Office he owns in a separate LLC.   I understand the self-rental rules and limitation of losses, but I was looking to see if possibly he could group the 2 LLC's together, the Self-Rental and Law firm so he can recognize the depreciation and the rest of the rental expenses that does create a loss.  

Looking at the code https://www.law.cornell.edu/cfr/text/26/1.469-4  under (d) and the grocery store example under (ii), seems to me this grouping can be done.