Did you search the web? There are some great articles, especially on real estate since the TCJA. Example:

I googled: 1031 exchange partnership division

"Since the asset involved in this type of transaction is held by a partnership or LLC, the IRS takes the position that the same partnership or LLC must both sell the relinquished property and purchase the replacement property."

From: https://www.wardandsmith.com/articles/the-basics-of-1031-exchanges-part-two

The IRS has great references, as well.