You'll still pay taxes on the appreciation attributed to the time you rented it out - which gets really complicated and you should DEFINITELY talk to a CPA who can help you figure this all out.

If I gift her my 1/2 interest, terminating my right to that property, does that gross income get completely attributed to her if she files individually?

If debt-financed real estate is acquired via an IRA, any income attributable to such investment will generally be subject to unrelated debt finance income tax.5.

An attribute I like with this program is that each tenant is a "buyer", which comes with a built-in level of pride of ownership.

See notes above on water stains/damage on ceilings – these have been attributed to the AC system, but you may want to ensure there are no roofing issues contributing to these water stains.

Directly from the summary opinion: Most of petitioner’s gross receipts were attributable to sales commissions generated by Mr.

These are physical attributes of the property itself commonly not easy or inexpensive to correct.

This was attributed, by him, to it being a kosher restaurant he opened purely for family. 

Quoted text:”However, an increase greater than 10 percent is lawful if the owner or operator can prove that the increase in price is directly attributable to 1) additional costs imposed on it for goods or 3) labor used by the business, or 3) seasonal adjustments in rates that are regularly scheduled or previously contracted rates.”2”End quote.it would appear to me that if you can show that you usually raise the rent annually to keep up with inflation, then you would be able to continue that practice.

In addition, if you are self-employed with no full-time employees you may wish to consider opening a Solo 401k instead of a self-directed IRA as it has several advantages over an IRA LLC such as much higher contribution limits, direct checkbook control (i.e. no need to have the account at a specialty trust company), ability to take a 401k loan, exclusion from unrelated debt finance income tax with respect to investment in real estate acquired with non-recourse financing, etc.In addition, please note if you purchase debt-financed real estate with your IRA, unrelated debt finance income tax should apply to the income attributable to debt-financed real estate held by your IRA.