1031 Exchange for vacant land?

[John Kernen]

My mother has a 470 acre property of pasture land and foothills. She is considering sell and worried about capital gains.  She is under the impression that the only way she could avoid capital gains is to buy a similar property?  As in she can not buy rental property, houses or apartments on a 1031 exchange.  She would have to buy another pasture/farmland type property?  Can anyone help clarify this for me?  Thanks

[Frank Chin]

The short answer is yes, and there's a recent discussion of it where @Dave Foster outlined the details. See: 1031 Vacant land