@WMann --
I think you misunderstand the UBIT.
The UBIT is not a tax on your profit (your capital gain) from the sale of your shares.
It's a tax on non-passive income that your IRA may have received. And the UBIT tax rate can be as much as 37%. This web article contains the 2021 UBIT tax table, plus an explanation of the tax:
https://directedira.com/self-directed-iras-real-estate-crowdfunding-and-ubit-tax-explained/
The UBIT is paid out of your IRA and is not reported on your personal tax return.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
