But the case where you are buying, rehabbing and selling within your IRA would in most cases not be applicable for UBIT, here is food for thought or arguments:(1) Your IRA is not you, and your IRA is for your benefit, and is managed by a directed trustee or custodian for your benefit(2) Any investment in your IRA will be deemed as Passive Activity, since you cannot materially participate in the investment from your IRA (else it is a prohibited transaction)(3) Your IRA does not file any self employment income taxes(4) Your IRA may file UBIT based on UDFI (assuming the IRA has borrowed funds for acquisition or rehabilitation)Now if your IRA invested in an pass-through which did the flips as you describe, the entity itself first must satisfy the requirement of a "real estate operating company" to receive any exemption, else if it does not it could generate a UBIT for your IRA as an "operating company".As others have mentioned, please work with a knowledgeable professional in this space for your specific situation.

I went where everyone recommends you go when you’re starting out in real estate: my family.My parents are middle class, have a paid off house, substantial savings, and are both employed; however, they are extremely conservative financially, so I wasn’t sure how it would go.

Although, I have one problem, I am self-employed and have only been in business since last July.

The presence of a business or some self-employment activity.2.

If you have already separated from that employer, it should be able to have control. 

Creative things buyers can do to purchase a home1. gift funding2. selling and refinancing existing assets3. non-occupant co-borrowers4. using a 401(k)5. temporary IRA transfer6. pledged asset mortgage7. equity transfer and bridge loan8. employer assisted mortgage3.

But employers want you to spend more time at work, and do not want to pay you for it. if you don't like it you can leave the job!

Parents interested in the kids well being usually means they will be good tenants and the rent will get paid even if someone loses employment.

Our clients weigh these options when choosing between these and our other markets when trying to narrow down their primary market.Houston has a great major employer setting up on the north side with Exxon new world headquarters that plans to employ 10,000 people.

@Jennifer H.A middle of the road tactic we frequently employ with our student tenants, if they drop the ball at the beginning of our relationship, is to strictly enforce the late fee - even on the first offence - but, once the late fee is paid, we tell the tenant if there are no further issues throughout the remainder of the lease we will either apply the late fee to their rent at renewal or refund it along with their security deposit.This keeps the relationship with those who honestly made a mistake and, for those who make such conduct a habit, it is - to borrow from @Jeff Rabinowitz - a drop in the liquid fund ;-)