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News Around 1031 exchange rule:

New IRS procedure covers personal use of investment home
Los Angeles Times, CA - Mar 16, 2008
The taxpayers claimed that the exchange of the homes was like-kind under Section 1031 because the properties were expected to appreciate in value and thus
IRS provides safe harbor guidance for personal use of investment home
Accountingweb.com, IN - Mar 19, 2008
Commissioner, where taxpayers claimed that they were qualified for a Section 1031 exchange when they exchanged one lake front vacation home for another,
1031 Tax Exchanges Will Soon Apply To Vacation Homes, Condo Hotels

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