@Gary KaneIf the IRA has an equity stake in the profits of the flip, such as membership interest in the LLC, then the IRA is considered to have trade or business income.If, however, the IRA were simply to lend money to someone else's LLC, then the income to the IRA is deemed to be passive and therefore not subject to UBIT.  

Thank you,Gary

Gary

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@Steffanie HensleyWelcome to BP and congratulations on getting your license.Have you read Millionaire Real Estate Agent by Gary Keller?  

Thanks, Gary

Gary Maher. 

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Gary Singer at the Law Firm of Gary M.

Thanks, Gary