The Mann Report published an article about an alternative to 1031 exchanges, by Tax Partner James Philbin.
The Mann Report
By James Philbin, Partner, Tax & Business Services
As an alternative to a 1031 exchange, an investor can achieve gain deferral by entering into an installment sale of real property under 453. Instead of the seller receiving a full cash payment from the sale, the buyer and seller agree to installment payments for a stated number of years and at a certain interest rate as a condition of the sale.