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

Recapture typically happens only when you sell the property.If you use the property partly for personal use and partly as a rental in a given year, depreciation and other expenses must be prorated based on the number of days it was rented versus personal useBased on the current tax laws and regulations, once you've taken bonus depreciation on an asset, you cannot "capture" additional bonus depreciation on that same asset in future years, even if the rates increase.In the 2024 tax year, the rate for bonus depreciation is 60%.

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

I’m ready to get this thing done, do open houses, and try to sell it.

I'm thinking about selling but thought I'd reach out to the community to see where I might find a reasonable price?

My plan is to sell my primary home in New York and purchase a house to live in South Carolina.

On the 15th year, the investor and I will discuss together whether we want to sell the house OR continue receiving cash flow.

Rent To Retirement sells new construction houses in growth markets, so your comments don't really apply here.

So the property owner can never sell?

The easiest way to find and connect with wholesalers is either bigger pockets or by googling "sell my house fast in (town name)" although that may cost them a click for google ads.