@Yi Chu a Roth IRA is already an account that allows tax-free growth so depreciation won't benefit you since depreciation is used to offset taxable income.If you need the depreciation to offset other income outside of the investment, then it might be best to invest outside of the Roth IRA in order to take advantage of the depreciation. 

This should probably be in the category of real estate HISTORY, but since we don’t have that category…..I’m reading a book that has me intrigued, “DealMaker in Chief.  

I’d conclude that a MTR is a unique market itself, sufficiently different from convention LTR and from STR market to merit it’s own category.  

Real estate offers several advantages, such as tax deductions through depreciation, appreciation, and the potential for cash flow.

Let people know where you need help and investors in those cities, in most cases There are a lot of good people here who will try and help if they can and will do so without taking advantage of you. 

Hello,Specifically wondering what advantages the General Partner(s) has compared to the Limited Partners....Thank you in advance for any insight.

You also have a competitive advantage in this area as opposed to where you are doing, since you know it better.

You’re not going to get privacy, tax advantage, or liability protection.

That's just my $.02 but I'm sure others have been operating differently with success.As for neighborhoods, West Side, South Buffalo, Kaisertown, decent sections of Black Rock and Riverside, pockets of North Buffalo, maybe some sections of Cheektowaga are going to fall into those categories.

If you had than you may able to take advantage of the 121 exclusion.