When we sell and roll proceeds into separate 1031 projects how is the mortgage boot calculated?

How you proceed should be determined in a large part by the answer to these questions.

She wants to build her dream home in 3 years and wants to use the proceeds to build it.

I have 160k in equity, should I cash-out refi and pulled the money saving in taxes,  than sell the property and the left over proceeds would be taxed… or am I going to owe taxes on the whole 160k? 

We have one right now with a borrower on 3 properties and the way it is written is their is a release amount and all proceeds from sales come to us until the loan is paid off. 

Yes, you can occupy one half of the duplex after a 1031 and still get the tax deferral - provided that the investment half of duplex by itself is worth at least as much as the land you sold AND all of the proceeds from your land sale are designated for down payment on the investment half only.  3.

Once he responds you can proceed to asl about your unit and how to get keys etc. 

Unfortunately we would not be able to proceed as per guidelines lenders can only provide financing to those currently in the United States.”I’m currently military working at an international organization.

THE SELLER HAS A REPAIR COUNTEROFFER.We're not sure how to proceed, any advice would be greatly appreciated.About the house: It's in Tampa, a duplex.

Once the property is renovated and sells, do the proceeds come back into the new LLC and then are distributed from there to each couple's existing LLC?