The real estate is effectively inventory in a sales business, just like refrigerators or stereos.Passive sources of income such as interest (i.e. hard money lending), rents from real property, dividends and royalties are not subject to UBIT.This concept is documented in IRS publication 598.The ROBS program is an entirely different structure as compared to a self directed IRA.  

@Matt Helpingstine  I use a repair company called Expert Pools and a pool service for chemicals and cleaning called Americana pools. 

All but one owner was satisfied with their repairs, in which the nature of this particular problem...tuck pointing.... was exactly similar and damage comparable. 

There is really only one or two comps in the area to compare to.  

The price is great at $245,000 with comparables at $400,000.

I watch Craig's List and price mine comparably.

The material cost is roughly the same compared to hardwood or laminate, but labor will run a little higher.

Not sure how they would compare on inspections on either the quality or pricing though.  

I am not going to try to restore the hardwood floors so I dont care if they get ruined if I apply a odor removing chemical. 

Netflix stock...I think three buck range then compared to 120 something now....if I got in the Delorean I would not be greedy, just pick up 10k shares or so......