You'd follow the traditional capital gain deferral rules, but note the clock on the ten-year holding period restarts once you do this.
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How could I sell an interest in a QOF, but obtain additional deferral by reinvesting in a different QOF?
How could I sell an interest in a QOF, but obtain additional deferral by reinvesting in a different QOF?
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You can, however, the sale is taxable if before the 10 years.
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