Yes, a vacation rental can qualify for a 1031 exchange, but not a purely personal vacation home. If you intend to use your property part of the year and rent it part of the year, follow the 14-day/10% ...
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A Section 1031 like-kind exchange is an Internal Revenue Code provision that allows a person to not pay tax on a gain when selling real property to reinvest in real property of equal or greater value.
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