1031 a property to fund construction one one already owned?

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I am looking to mitigate capital gains and depreciation recapture on an upcoming sale of a commercial building I own. Is there a mechanism to 1031 the commercial building I own into the construction of a new duplex on land I own?

If not, can anyone recommend some strategies to mitigate capital gains and depreciation recapture when I do sell the building?

Thank you.

@Aubrey P. if you already own the land then you cannot exchange into improvements on it.  If there is a similar piece of land that you do not own then you could structure an exchange to fund both the lot purchase and the construction costs.

You've hit on the conventional way to defer and possibly eliminate those taxes - the 1031.  It can be applied so many ways it all depends on what your goals are and where you want to end up.