@Nallely TrejoI recommend finding a tax strategist specializing in real estate taxation.

@Phillip DixonI recommend finding an accountant who specializes in real estate taxation.

Otherwise, you pay income tax at your current marginal rate on the $100,000 distribution you mentioned, plus income tax on subsequent profits from the investment (which you would own personally).Consequently, I'd compare your projected returns net of all taxes on the real estate investment (1) based on taking a current distribution of $100,000 and holding the real estate personally, and (2) based on holding the real estate investment in the inherited self-directed IRA.

Or should i consult with a CPA and Lawyer who both specialize in real estate taxation and real estate law, respectively?

Delaware - 8%Assuming there's additional nuance here with states like California and Alaska handling taxation at local levels, but what are you all hearing in your neck of the woods? 

An experienced accountant can also help you navigate any tax treaties between the U.S. and Paraguay to avoid double taxation.5.

@Richard BrownI recommend a consultation with an accountant specializing in real estate taxation to discuss depreciation and deductible expenses.

but get your point no tax at that moment.

@Kaushik SarkarI recommend finding an accountant specializing in real estate taxation.

I recommend that you consult with a tax accountant specializing in real estate taxation.