That would be good news to me, if you can please site your authority. 5 years ago I sold an investment rental property in a 1031 exchange and obtained a replacement rental property, deferring the gain. It operated for several years as a rental. I converted it to my residence 1 January 2019. I have been thinking that I must pay tax on the previously deferred gain not when I sell it but upon conversion to my residence. Am I wrong?