So maybe your loan on the rentals, would help them to meet those federal requirements.

Federal and state laws already does that for IRA's.

Example. taking 300k of gains and rolling into a syndication, could equate to 100k in losses to offset taxable gains.Again, consult a CPA, however could be a method to offset gains in a specific year. 

@Scott SchultzThank you for the advice, its definitely a combination of things for my taxable income my properties have good cash flow, the 4unit is about a thousand a month after expenses, I also house hack (small multis not by room) when I purchase so even though I am buying smart new properties do not realize much cashflow until I move out and rent the unit that I was living in. 

The SCBN would be considered "boot" but would be taxable under Section 453 of the Internal Revenue Code (Installment Sale).  

I have a commercial line of credit through Arkansas Federal Credit union.

So if for example you have a $100K note A in your IRA and borrow $50K against that to make a new $75K note B investment from the IRA (combining the loan off note A plus $25K of IRA cash), then note B is 66% debt financed.  66% of the income from note B is therefore taxable to the IRA as UDFI.Unless you are working with some fairly sizable numbers, the attendant complexity is probably not justified for the additional boost in income the IRA might see from such a leveraged strategy.

This means they are essentially "gifting" their taxable gain.  

@TJ Brown the only reason to write off an expense is to deduct it from taxable income.Unless this is part of a corporation or LLC or some other entity that has income there is nothing to write it off against.

If you want the federal government to back your loans (e.g. a traditional mortgage) you will need 25% down for a multi-family.Doesn't mean you can't work out a deal for seller financing or work with hard money lenders, of course.