I assume you asked the question because you are curious if there are continued tax benefits like tax deferral with an IRA rollover.  

If I rollover to an IRA, I was under the impression I could only take out a loan for a very short term.

So, I understand the overarching idea of what a 1031 exchange is, but have some questions ..1) Do you have to roll over all equity you have in the property to the next deal?

Could you roll over into a self directed IRA?

I am a 60 y/o man, I live in northern Colorado (Greeley) I need advice on how to proceed I currently have a primary home I also have a duplex (both mortgages), I want to improve cash flow and possibly purchase Investment properties, I can either refinance the duplex or take out a HELOC ($150,000 in equity), I can also roll over an IRA with approximately $300,000. 

Further, the German Reorganisation Tax Act may allow for a tax book roll-over under certain conditions.

For us people were booking a year out from rollovers from Covid so the booking window is just now normalizing.  

You may avoid the taxes if you deposit the funds in an eligible retirement plan (which includes anIRA) within "3 years and a day" of the date of the COVID-19 distribution (note: compare to a 60-day rollover).

The tenant has been there for 4 years and to simplify this post I need to roll over the existing Section 8 state payment to my account, create a new lease, etc.  

I will be selling a high gain single family residence in Los Angeles in the next 12 months or so and am considering putting part of the rollover into a multi-family in Columbus, where I now live.