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。
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
