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What Are UBIT & UDFI Taxes in Self-Directed IRAs? | Accuplan
https://www.accuplan.net/blog/what-are-ubit-and-udfi-taxes-associated-with-self-directed-iras/
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If you run or want to run a business through your IRA, it is important to understand UBIT & UDFI taxes. Understand UBIT & UDFI and their calculations here.