For purposes of the home mortgage interest deduction and for the §121 capital gain exclusion, the IRS does treat the contract for sale as if you received title on the date you entered the contract.  

We have a lot of brokers that work exclusively with multi-family.

Hi Gem have you visited AZREIA as that is a great place to network and find active investors to partner with and hard money lenders outside of BP community - let me know once you are ready for off market exclusive deals as I specialize in city violation , probate and fire damage deals 

Do exclusion work to keep them at bay.3.

Even if you go 2% deductible it's 6K.Add to that most policies now have exclusions. 

@James Marshall,Providing the property is selling at a profit after just 4 years of ownership, resetting the tax basis a bit lower is unlikely to exceed the $250K §121 exclusion. 

The Series LLC divides the liability into each seperate series so the liability is exclusive to that series or property.

That means you won't have exclusive access to the deal as it would be exposed to the full market but, you never know, you might be the one to put it in contract at the right price.

I honestly feel that sometimes the listing agents are waiting for an exclusive offer and not even submitting ours.

I thought with the paid membership there was some exclusivity but there isn't.