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.

It completely changed the way I think and it motivated me to accomplish bigger and better things.Now, I'd like to know: what book(s) would you attribute your success?

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.

Most of the $200K is attributable to capital expenditures: new parking lot, new kitchens and baths, new electrical and plumbing.

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.

For me I will very likely hold all my rental properties indefinitely and have them ultimately pass through my estate so all taxable gain (attributable to both the price appreciation and depreciation taken) will be wiped out so an IRA would only be a detriment for me. 

One thing to note is the 21% tax applies on all C Corp profits, whereas, the UBTI tax only applies on a percentage of the SDIRA income attributed to the debt financed income. 

So.... 1/2 the expenses of the duplex are deductible... ( or you depreciate them depending on what they are...) and any expenses directly attributable to the rented side come off the income ... it doesn't depend on the amount of rent as much as the total after you subtract the expenses from the rent.  

The bill would require the court, if it determines that the tenant’s inability to stay current on the rent is the result of increased costs in household necessities or decreased household earnings attributable to the COVID-19 virus, to make an order for the tenant to remain in possession, to reduce the rent for the property by 25% for the next year, and to require the tenant to make monthly payments to the landlord beginning in the next calendar month in accordance with certain terms.

I attribute this to our self-showing lockboxes (most don't have this -- and so can't show property at all).How are you finding rent collection to be for your portfolio?