If i give them a down payment and they finance the sale over 20 years, are the capital gains deferred or is it taxed at the income tax rate?

There were hand-built, wood-framed, walls in two of the units creating pseudo-bedrooms for the additional occupants.

Simple, ALL IN, divided by NET income.

Because one of the best things about investing in real estate is the tax benefits. when you invest with your SDIRA, you do not get to take advantage of those benefits. but with notes, where income is interest income and typically taxed at ordinary income rates - that is huge if you can defer or not pay taxes on that income.

Quote from @Gary Monroe: Given your property's appreciation and potential rental income, it's understandable you're torn between selling or renting.

Unfortunately, we have several homeowner clients who bought with grand ideas of making lots of monthly income right away, who took the advice of a realtor wanting to make a quick commission. 

Looking at around 500K for purchase and rehab but the income potential is amazing!

Don't pay your income taxes, your house or other assets can be seized. 

Additionally, consider sharing the cost of investorlift with others in similar situations to optimize resources.

Would love some additional information or message you if that's ok?