1031 exchange，不是不交，而是延遲交。

新的房子不一定是多家庭的，單家庭的也可以，隻要是民居地產就可以。法律定義是like kind。

https://fnrpusa.com/blog/1031-exchange-residential-to-commercial/?utm_term=blog%2B1031-exchange-residential-to-commercial

 

 So, for example, the following types of properties could qualify as like kind to each other:

Apartment buildings
Office buildings 
Retail properties 
Raw land / Vacant Land 
Warehouse / Industrial properties 
Residential investment property – like a single-family rental property – as long as it is held for investment purposes