@David Bellmont Yes, this is all possible.You'll need to obtain financing to purchase all the properties... and you'll need skin in the game or a gift of equity. 

She cannot just, gift, sell or transfer 20 properties she owns personally to her IRA.

Here in Texas the most you can give to a non-licensed person is a $50 gift card. 

I'm not a CPA, but if this was given to you when your aunt was alive then it was a gift, not inheritance. 

He can gift you the funds for purchase.

So, do I need to tell the bank the money was a loan from my mom versus a gift to qualify for delayed financing?

Acceptable sources of down payment funds - HELOC on other property- Cash out mortgage on other property - 401k loan Unacceptable sources of loaned down payment funds- Loans from friends or family- Gifts from friends or family- Cash advances from credit cards- Secure loans in someone else's name (for example a HELOC withdrawn from your parents home)

That’s the place that gifted you all that equity in such a short time period.

It was a conventional loan at 3.5% down (gift money down-payment).

Land development is a very detailed and intricate process which takes many years of experience to become versed enough to take on your own project.