看这里：

A landlord is the owner of a house, apartment, condominium, land or real estate which is rented or leased to an individual or business, who is called a tenant (also a lessee or renter). When a juristic person is in this position, the term landlord is used. Other terms include lessor and owner. The term landlady may be used for female owners, and lessor applies to both genders.

所有跟帖： 

• 更重要的是，我们是IRS认可的地主， active rather than passive. -大百百- ♂ (0 bytes) () 07/07/2015 postreply 20:34:50

• 看来我不是地主。因为我选择passive。 -sweetptt- ♂ (0 bytes) () 07/07/2015 postreply 20:40:49

• 难怪你老被IRS查账。当然你不会吃亏的，一定有理由。 -大百百- ♂ (0 bytes) () 07/07/2015 postreply 21:10:26

• 哈哈, passive 是个limitation, 不会有 tax benefit的。 -LakeWest3- ♂ (0 bytes) () 07/07/2015 postreply 21:37:04