Leasing count as living in home for 2 year rule?

[Jeff Fairchild]

If I lease purchase a home and pay a lease payment for 2 years and then find a buyer to buy it, do I still get to write off the whole capital gain amount even though I only owned it for an hour if its a double close?

What if I sublease it out for 1 year and the renters buy it, will I get a 15% tax rate?