I put that money in my rental bank account and don't spend it this year.

Account ClosedWhat equipment do they use?

I'm looking for a good lawyer and a good accountant that understand and currently take care of Canadian's who are investing in the USA.

@Michael Dorr, Again, you've stumbled onto a brilliant application that actually will allow you to take advantage of tax free and tax deferred income and reduce debt at the same time if you wish - or to continue to leverage.If you hold long enough that you qualify for the 121 exemption (having lived in it for 2 out of the previous 5 years) then you would most certainly qualify for a 1031 exchange on the other portion.What you exchange and what is tax free is simply following the allocation your accountant sets up when putting the rental half into service. 

If I have money sitting at self directed IRA + checking account, can I invest in same property (commercial multi family) using both accounts? 

Originally posted by Account Closed:no you can have inspections it depends on the wholesaler What about financing?

Not accounting for closing costs, carrying costs and such, it would seem you profited $140.5 unless there is some math I am missing here?

Originally posted by Account Closed:It's quite confusing really.

Take into account what @Jad @Jad Boudiabundefined said. 

., process the incoming money from investors, track capital accounts, handle all the distributions, do tax returns, wind down the fund, etc.)?