Do we have to show proof to the buyer that he has settled the capital gains tax and/or provide the IRS certificate? 

Here is a historical chart comparing the two:The reality is that a drop in interest rates virtually never make prices go down, they are inversely related. 

I also feel like there are potential tax benefits to a loan instead of contribution/distribution.

This allows for 45% of the effective rent to be spent on all your expenses (taxes, insurance, management, common area utilities, etc. - but not your mortgage payment), and gives you the net operating income (NOI).

However, despite several months of searching, I'm struggling to find properties that break even, especially with current interest rates.

Also, I'm trying to vett if the platform has enough features for real estate tax law.

How can I go about obtaining a list of properties that are tax delinquent and/or have code violations?

I don't know the numbers on your property, so I'll create a hypothetical:Assume your principal and interest on a $300k loan is $1,263.You're sitting on the potential to get $155k (tax free, btw), but the rate will be 7.5%, taking you're principal and interest to $2,100.Yes, it's $900/month more, but you have $155k of tax free money in the bank.

As a specialized real estate CPA, I'm here to provide expert guidance on your most complex tax matters, from navigating 1031 exchanges and cost segregation studies to optimizing your rental property deductions and handling multi-entity structures.

I'm thinking of keeping the 2bedrooms at the current rate.