Section 1033 generally provides for the nonrecognition of gain for a period of two years after gain is realized.
However, I find it disconcerting, having re-read a couple of your posts, that you might very well have used the safe harbor deminimis election (and also used the depreciation calculation) incorrectly.
For the sake of clarification, were the aforementioned depreciable assets prorated for personal and rental use?
For example, if you rented your condo for 60 days and had 20 days of personal use during the tax year, typical expenses, including depreciation, would be prorated (75% rental use/25% personal use). Of course, all expenses directly related to rental use would be 100% deductible (e.g., management fees, advertising costs, repairs made during the rental period, etc.) but other expenses would have to be prorated (and it appears as if you may have deducted 100% of certain mixed-use assets using the de minimis election).
