What are the exact tax reporting requirements for a 1031 exchange, and do I need a qualified intermediary involved from the very beginning of the sale?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the exact tax reporting requirements for a 1031 exchange, and do I need a qualified intermediary involved from the very beginning of the sale?
2 real searches · 1 real-search pass
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (2)
Classes come from the query-classifier (a local Laya model). 2 of 2 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT2 real searches · gpt-6
IRS 1031 like-kind exchange Form 8824 instructions qualified intermediary 45 days 180 days reporting requirements Google ↗
Treasury Regulation 1.1031(k)-1 qualified intermediary safe harbor transfer of relinquished property before sale proceeds received Google ↗
- IRS official Form 8824 and instructions · irs.gov
- 26 CFR § 1.1031(k)-1 - Treatment of deferred exchanges. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- Sales, trades, exchanges · irs.gov
- Sales, Trades, Exchanges 4 · irs.gov
- Instructions for Form 8824 (2025) · irs.gov
- Publication 544 – Sales and Other Dispositions of Assets · irs.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS 1031 like-kind exchange Form 8824 instructions qualified intermediary 45 days 180 days reporting requirements OBSERVED | Google ↗ AI Mode ↗ | — | Instruction | — | — | 1x of 1 | |
Treasury Regulation 1.1031(k)-1 qualified intermediary safe harbor transfer of relinquished property before sale proceeds received OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |