Selling fully depreciated free-n-clear rental - minimize tax

[George P.]

Is there a way to sell the fully depreciated free-n-clear rental property and minimize the tax liability? Except for 1031 exchange - are there any loopholes?
Maybe if the seller finances the purchase, the tax liability is spread out rather than coming due in a chunk?
(this is a hypothetical question)
Thank you

[Rusty Thompson]

Im not 100% sure... but if they make it there primary residents for 2 years doesn't that do it?.. may just be hear say though