This particular home will not likely sell as a flip for more than $50-60k.

@Zach Howard the winter months are also the worst time to sell a property!

I try to find their true reason for selling early on.

Quote from @Fulati Paerhati: I am selling one property and planning to do a 1031 exchange.

@Matthew SamsonThey shouldn't sell it.

So the property owner can never sell?

I frequently see where one party is awarded the property and debt and is mandated to sell or refinance it within a certain timeframe to have the other party removed from the note/mortgage.

Is this a loophole; use depreciation to offset UBIT but when selling there is no tax on the gain because it is an IRA?

While I am normally in the do-not-sell camp, in this case it might just sell and buy at the new location.

I almost exclusively sell bank foreclosures for a large asset management company, and I also do a lot of marketing for wholesale deals.