For a MLP stock in an IRA, are "return of capital" payouts to be reported each year as received inside the IRA account? To be reported on IRA owner's personal Form 1040?

I have a stock investment for a master limited partnership (MLP) held inside my qualified retirement plan (traditional IRA, Keogh profiting sharing, SE 401k account) and am now getting a Form 990-T from the brokerage firm administering my retirement account.Although no distribution from such IRA are being taken, must such "inside" income be reported for taxation each year?

Same Q for any capital gains or losses from sales of a MLP-type stock. How are capital gains or losses from sales of a MLP-type stock within an IRA account supposed to be reported as current income, or ignored until actual distributions are taken from such IRA account?