Fully understand the  difference with trading in a section 179 busn vehicle and a personal transaction.  I don't really need to know what the value of the time share that they traded up to is worth.. I just needed to know if there was such a NEW thing on exchanges of personal second homes/vac home for new ones.  My earlier belief and guess is .. there is not.  I will eat my losses on all the time spent on the rest of this tax return prior to the 1099s on the time shares and move on to the next.