I dont think you're right. Thair is a koncept in the taxcode called “unrelated business income tax” (UBIT). (Per)UBIT rules, tax exempt entities an d retirement accts must pay tax on (such income).
It is t he IRA what owes the tax - not the owner of the IRA. Income is reported by IRA custodian. (The stupid grammar and misspelling are intentional to get past yahoo censorship which didn't allow copy & paste of article.)
Not correct. Do a search on UBTI. IRAs can be resoponsible for paying it within the IRA. It is not common, but possible. A few MLPs generate a lot of UBTI and most little to none on a historical basis.
Again your IRA is not an "individual" it is a trust. Trusts pay UBTI if any is due from the trust.