Investment Restrictions?

[Guest Money Seeker]

Hello,

I know there are some restrictions into what you can invest in for a IRA or a Roth. I read somewhere a long time ago about not being able to invest in trusts for IRAs but can't really find that I can't and then read on one of the links in rothira.com that I possibly can. Basically I think the problem lies in pass through entities like partnerships where taxes aren't paid by the actual partnership and are supposed to be paid by the partners themselves. Can I invest in a trust that makes money off of the land through the leasing of the land or the sale of say timber or oil from the property that passes all the income to the unit holders in a Roth is my question? And while I am asking this question can I invest in a Master Limited Partnership like KMP in a Roth? I realize the answers are opinions on the matter and greatly appreciate any help given. I find there are some decent income investments if we are able to in the short term at least.