The adjusted tax basis of a House is the cost of the property (i.e., what you paid for the property when you first purchased it), plus amounts paid for capital improvements, less any depreciation (if you used it as a rental) and casualty losses claimed for tax purposes
Please refer to this link for more information on Tax Aspects of Home Ownership - Selling a Home
Form 8824 is used to report each exchange of business or investment property for property of a like kind. A like kind exchange is used to defer (delay) paying taxes on gains of the sale of business assets when the proceeds are reinvested in the same type of business property.
Like-kind exchanges are very complicated and I would suggest you seek the advice of a CPA, EA, or tax attorney who specializes in business taxes.
IRS info on the form is here:
https://www.irs.gov/uac/Form-8824,-Like-Kind-Exchanges(and-section-1043-conflict-of-interest-sales)