Accordingly, his use of the property does not count as personal use under §280A.
Doesn't §280A(d)(2)(C) say that any other individual that uses the property without paying Fair Market Value makes it personal use?


Although §1031 doesn't refer to §280A, Revenue Procedure 2008-16 (dealing with personal use for a 1031 exchange) does refer to §280A(d).

https://www.irs.gov/pub/irs-drop/rp-08-16.pdf#page=5