Conversion of Sale of Rental Property Capital Gains to Primary Residence Mortgage Exemption or Deferal

[inquisitax]

Is there a code that allows for the conversion of the sale of rental property capital gains income to primary residence mortgage as an exemption?   Or if not exemption a deferal much like a 1031 like-kind conversion?

[Bsch4477]

No. To qualify for a 1031 exchange, the new property must be "like-kind" to the original property, meaning it must be held for investment or productive use in a trade or business

[inquisitax]

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