Here is my question I’m sure this will come up more and more,,in today’s real estate market trading and swapping is becoming the new thing I have 2 parcels in Arizona and was approached with an offer to trade or swap one in exchange for having a manufactured home erected on the other sight along with a well and septic and what ever fees would be involved. If little or no money passes hands what or would any capital gains tax be owed on a deal such as this. Would the septic installation and well drilling be consider land improvements and the home consider personal property? What if the home was used as a rental? THANKS IN ADVANCE Joe