Posted by David Krulac on February 22, 2002 at 08:46:10:
technically a 2 unit where the owner occupies one unit is 50% personal residence and 50% investment property and is treated as if it is two different properties.
Like kind can be any investment real estate including vacant land. Excluded would be personal residence or second vacation homes. But you can exchange an apartment for a store for vacant land and it will all be like kind.