Can someone do a like-kind Exchange on vacation property or second home... Inherited back in 2003 in NC  at fmv of approximately 235,000... were Capital Improvements after inherited.... To be sold soon at 650,000... not rented at all, no days rented... it is for the sister of a client, but I'd really like to know for myself and I'm sure others want to know, did search online and manuals seems to be  different scenerios/opinions... Thank you