No. The IRS treats qualifying cooperative-housing-corporation stock as real property for §1031, but the holding purpose and all exchange requirements still matter. A tax adviser must evaluate the facts.
From the seller playbook: Selling Co-op Shares vs. Condo Units - Verified Tax and Process Differences
This is general information, not legal, tax or accounting advice. Every situation is different. Talk to a licensed attorney, accountant or tax professional before you act.
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