Passive RE investing and unallowed losses

[Sam Dal]

Guys - this is regarding investing passively in multi-family. Can you take unallowed losses accumulated for a property directly against capital gains when the property is sold? In addition, am I accurate in stating that passive RE investing isn't tax avoided but rather tax deferred on distributions which you can re-invest immediately and then pay off later at property sale

If somebody also has a blog or video which talks about how to read your final k-1, that'll be helpful. I found quite a few on regular k1's but nothing on the final k-1

Thanks