I know the IRS 15-A rules have a carve out for "computer programmers, etc" that limits how such employees can function as 1-person LLC's for the purpose of 1099 employment with a corporation. (That is, the IRS says in such cases we're employees and a 1-man business won't save you from that, so we should be W2'd). But that doesn't affect double taxation?
LLCs pass through the tax burden to the individual partner so whether that's RE or software engineering, there won't be double taxation on the partnerships profits.
