@Cameron Porter here are steps:1) Pull PRD to find taxpayer name & address2) Use Michigan Business Lookup if an LLC- Use Google Streetview to see if address is home or office & check registered agent--- Many investors use their name & home address when forming LLC3) Get a whitepages account for $10/month to search names & address for phone(s) & email(s)4) Start calling & emailing!

They've been created out of money that does not exist and won't - not without continuous aggressive home value appreciation and/or pledging of endless future taxpayer funds. 

Here is what I found:Space formerly used as business or rental.Note that space formerly used as business or rental will qualify for exclusion under section 121 if the space was converted to the taxpayer’s principal residence for a total of 2 years or more, as long as the use as the principal residence was within the 5 years leading up to the sale.

Hopefully someone with tax accounting knowledge can jump in here with more detailed analysis, but I looked at this a bit several years ago...1) You still have to pay the depreciation recapture on the sale decreasing the net benefit of this approach due to the large tax payment in the 'sale' year2) The LLC would need to not be a passthrough entity so that it can be taxed separately from you, so you have to add another tax return cost for the years going ahead3) Taxing it separately from you likely means corporate status and corp. taxation rates which are higher than yours and I've heard many times over the years to avoid titling real property as a corp...Overall from what I've seen this only makes sense in a select few scenarios, which for most people aren't in play. 

Treasury takes this step in the interest of supporting hard-working American taxpayers and small businesses and ensuring that the rule is appropriately tailored to advance the public interest.

Eligible contractors which are defined as a taxpayer that owns and has basis in the residential building at the time of its construction.

Each taxpayer condition will be different. 

Here’s the leftist answer to the rape of the American taxpayer by the left to pay for leftist causes, operations, and anti American propaganda1.

As mentioned the taxpayer must remain the same.

They are known as the Winthrop Factors-The purpose for which the property was initially acquiredThe purpose for which the property was subsequently heldThe extent of improvements made to the propertyThe number and frequency of sales over timeThe extent to which the property has been disposed ofThe nature of the taxpayer’s business, including other activities and assetsThe amount of advertising/promotion, either directly or through a third partyThe listing of the property for sale through a brokerThe purpose of the held property at time of sale; the classification as an investor or dealer is determined on a property-by-property basis.To me intentionally buying a property to renovate it to resell it for profit, twice in the same year, and opened an entity to do it in ....is going to be ordinary income and not capital gains.