AL EXAMINA DUCATION COURSE FINAL EXAMINATION 15 HR CONTINUING EDUCATION COURSE taxpayers who sold their rental properties and use Section 1031 rty convert the new one into their primary residence? axpayers can convert their Section 1031 property into primary resi xpayers can never convert their Section 1031 property into a prim xpayers can use Section 1031 to sell their rental properties and g tead. in order to