Like-Kind Property
Real properties generally are of like-kind, regardless of whether the properties are improved or unimproved. However, real property in the United States and real property outside the United States are not like-kind properties.
See articles below for more details on like-kind 1031 exchange property.
Alternative and Multiple Properties - Tax-Deferred Exchanges for Apartment Buildings
An Overview of Like-Kind Property
Like-Kind Requirements for 1031 Exchanges
Which Properties are Like-Kind? (You May Be Surprised!)
Receipt of Non-Like-Kind Property is Not Fatal to a Related Party Exchange
Tax Deferred Options for Lease Purchases
Tenancy-in-Common Revenue Procedure Issued by IRS