A tax client is considering pulling some extra out of his investment  this year- in order to build a building on his new property (say $50k.   He will be selling his current home and have cash flow coming from that sale.  If it does indeed happen all in the same year....  Can he replace the investment draw in order to avoid the taxation on it? Is there a certain time period that a person can do this?   It seems so basic- but I cannot find any information directly.