For example, before the end of the year, get new glasses or contacts, or see if you can squeeze in expensive dental work such as an implant.If you are considering a like-kind swap of other types of property (Not Real Property), do so before year-end.If you've been thinking of entertaining clients and business associates, do so before year-end.

If she doesn't want out of the lease, tell her sorry but you won't change the heating system and that she has to swap the BR and LR. 

Going forward I will be purchasing appliances through one of the big box stores that I can just bring it back and swap out if needed and let them deal with the manufacturer.

It also sounds like a Drop and Swap can get hairy if done at the end of the hold period, especially with a promote structure.

also it's not hard to understand why large banks are making big revenue in 2023 :- after collapse of svb in march most these banks receive large new customer/deposits where they put it in 0% saving/checking ; then the bank swap it to treasury for risk free 5% LOL- also bank do not need to  put their HTM bond (unrealized) loss into their accounting, if they have to mark-the-market the bond then they're all in red or near bankruptcy lol

Plus we wouldn't be able to increase our rent at this property by swapping it out.

Eligibility of 1031 like-kind exchangesUnder earlier proposed regulations, if your income was above threshold levels set in the tax law—$157,500 for single filers, $315,000, for joint filers—and you had exchanged one property for another to defer taxes under Sec. 1031 of the tax code, the amount of the new deduction might be reduced because of the swap.

On my first triplex, I swapped all 6 toilets to the 1.6 gpf models; it cut my water bill by about 16%.I am now looking at a fixer 4-plex that has 4 toilets, all of which seem to be the older, inefficient ones.

If you have an unlicensed sparky swapping out a panel and there's a fire guess what happens......... 

Unfortunately, there is no legal way to "swap" assets.