增值部分的稅延後直到賣了replacement property. 但是

Cost basis for the replacement property is the carryover basis of the relinquished property. 1031X的投資房一年後轉自住房，再賣自住房時Sec. 121 gain exclusion 是要pro rated, 也就是說你會損失一部分$500,000 gain exclusion (聯合報稅），投資房時的折舊也要recapture.