I am selling got the contract, I have a new property.
I’m sorry, I must have misunderstood. If you have a Buyer just forward exchange normally into a replacement.
There are TIC (tenant in common) replacement properties which qualify for deferred gain treatment, if you cannot swing a regular triple net deal.
The best TICs are sold as securities, but require a lot of diligence in order to get a good one.
If you have a mortgage over basis situation or refuse to pay gain tax, then do an exchange. However, sometimes just paying the tax now is really good advice.