Change: (UBIT) tax under IRC 511. The tax is 15 percent to 35 percent of the gains (the first $1,000 is exempt), but it applies only to the profit after deductions and expenses. Third, if an IRA needs a mortgage or outside   View changes from previous version. (Word count: 612)

Change: First, Internal Revenue Code 4975 stipulates that your IRA can't do business with any "disqualified person." A disqualified person would be you, your spouse, anyone   View changes from previous version. (Word count: 610)