As of 1/1/18 non real estate property is not available for 1031 treatment. 

Many areas are updating their regulations because septic systems are at best rudimentary treatment systems and in areas of high concentration (>1 system per 5 acres) and high ground water, they are not adequate.

I've never done a reno, and so far have only done things like fresh paint, new window treatments, update appliances, little stuff like that.

I've read some studies from Jeffrey Swanson "Professor in Psychiatry and Behavioral Sciences" Duke University and each person's case is different and they respond to treatments differently.Treating someone requires a professional evaluation and if all they prescribed was a pill then it is likely the treatment will fail. 

Interesting side fact is that the lease itself is probably receiving real estate treatment as like kind also.  

The catch is that this person has been paying medical bills for her mother's cancer treatments since 2007 and is finally thinking of declaring bankruptcy in order to come to a settlement on how to arrange those medical bill payments.

@Jake K.Assignment fee earned on a wholesale deal is taxable.There is no preferential tax rate treatment and as a result will be taxed at your marginal tax rate.You may also be required to pay self-employment taxes.We also should not forget about state income taxes.As others have pointed out - 1031 will not work in this case.

being in a Co OP I would bet dollars to donuts its SF proper or maybe Oakland.. if its owner occ she made a ton of equity she could cash out tax free. or at least 500k if she is married 250k single.. that's the best tax treatment we have in America.. then decide what she wants to do..

@Annette WanamakerFlip profits are not eligible for capital gain tax treatment.

If you purchased that property with the intent of flipping (hence your description of it as a flip) it does not qualify for 1031 treatment.