Yes I am primarily referring to land sales as that would be the largest amounts it is used for.  There is a huge difference selling say $5mil in land that was bought back when the basis was virtually nothing and getting hit with 40% C tax plus Obama care's 4% on basically all of it, versus say a flat 15%.  I don't know anyone in their right mind that would 1031 that and keep a basis that low on new land or other like kind property.

Honestly if $15K in taxes of that $100K combine income does you in I don't know what to say.