Are you just being silly?
I'm well aware of the code and regs and was pointing out that the IRS offers a safe harbor for 1031 exchanges. Ignore the procedure at your own peril because the IRS can challenge any exchange that doesn't comply with the safe harbor outlined in the rev proc. Now I'll ask you if YOU'RE being silly. After all you went through the entire 1031 procedure WHEN @mmoorefam4 CLEARLY STATED that the property had already been sold....it's even in the subject line. So it is YOU who is being silly not to mention posting totally useless and irrelevant information for the person who started this thread.
