not if you buy a replacement. (which goes together with the depreication comment). https://www.investopedia.com/articles/06/section1031exchange.asp https://ww

not if you buy a replacement. (which goes together with the depreication comment). https://www.investopedia.com/articles/06/section1031exchange.asp https://www.investopedia.com/articles/06/section1031exchange... though I was wrong about the stepped up cost basis. was confusing that with inheritance.