Try this query, just this query.
var results2 = this.ACCOUNT_TRANS .Include(at => at.ACCOUNT_TABLE1) .Include(at => at.ACCOUNT_TABLE2) .Include(at => at.ACCOUNT_TABLE3) .Include(at => at.ACCOUNT_TABLE4) .Where(at => this.ACCOUNT_TRANS .Where(a => at.COMPLETION_DATE.Value.Day == date.Day && a.COMPLETION_DATE.Value.Month == date.Month && a.COMPLETION_DATE.Value.Year == date.Year) .Select(a => a.FK_ACCOUNT).Contains(at.FK_ACCOUNT)) .ToList();
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