Timing for Closings - Pros/Cons for closing in 2017 or 2018?

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Found a possible rental property and would like to make an offer on it with a quick close.  

For tax purposes, would it be better to close in 2017 or 2018? Does it make a difference?

Would it make a difference for the seller?

I could do either, but am wondering about pros/cons for each situation.