There has been no exchange of money yet, we have a trial on July 29th.

I have a half dozen years of experience renting out a few single family homes and am looking to bet big in a different market.

At a glance, and as a non-expert, it sounds like it might not make sense to bother with an exchange if the losses are unlocked at sale.

The reg cited in your original post says (c)Payments to which subsection (a) applies(1)In generalExcept as provided in subsection (d), this section shall apply to any payment on account of the sale or exchange of property which constitutes part or all of the sales price and which is due more than 6 months after the date of such sale or exchange under a contract.Q1: Since we are not financing for more than 6 months, does the imputed interest component not apply?

Plan for the Long TermTax Planning: Understand tax implications and consider strategies such as 1031 exchanges for deferring capital gains taxes.Estate Planning: Develop a plan for passing on your real estate investments to heirs.Additional Tips:Stay Disciplined: Stick to your investment plan and avoid making emotional decisions.Continuous Learning: Real estate markets evolve, so stay updated with industry trends and regulations.Risk Management: Be aware of risks such as vacancies, unexpected expenses, and interest rate fluctuations.By following these steps and remaining committed to your goals, you can progressively build wealth and achieve financial freedom through real estate investing.

I placed a few bets in those over the past few years, so we'll see. 

Come on, the smart money is betting on a dip or if no dip you lock in high yield debt funds at the turn of the rates and investing in small cap areas that need to tighten to the large cap ratio wise.

Hey August, DSCR would be your next bet if you are wanting to buy another INV property.  

I think my best bet is to find a flexible bank and bring in the down payment as debt.

He’d then make offers on property for sale that advertised or indicated seller financing available - using one or more of these lots as a down payment (exchange) - at full assessed value.