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Can my personal residence qualify for a 1031 exchange?

Can my personal residence qualify for a 1031 exchange?

Prior to January, 2005, there was no way to avoiod paying capital gains taxes with the sale of a highly appreciated primary residence. Revenue Proclamation 2005-14 provides guidance on combining the sale of your primary residence (Section 121) and Section 1031 into a non-taxable sale and exchange of property.

1031 Exchange