What are the tax implications of executing a one-hundred-and-three exchange on an investment property in Indianapolis and reinvesting into a Delaware statutory trust?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the tax implications of executing a one-hundred-and-three exchange on an investment property in Indianapolis and reinvesting into a Delaware statutory trust?
3 real searches · 1 real-search pass
IRS Section 1031 like-kind exchanges DST revenue ruling 2004-86 qualified intermediary 45 180 days boot basisGoogle ↗
OBSERVEDReason
Indiana Department Revenue federal 1031 exchange capital gain conformity nonresident real estate taxGoogle ↗
OBSERVEDReason
IRS Publication 544 like-kind exchanges depreciation recapture replacement property basis 2025Google ↗
OBSERVEDReason
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 (3)
Classes come from the query-classifier (a local Laya model). 3 of 3 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT3 real searches · gpt-6
IRS Section 1031 like-kind exchanges DST revenue ruling 2004-86 qualified intermediary 45 180 days boot basis Google ↗
Indiana Department Revenue federal 1031 exchange capital gain conformity nonresident real estate tax Google ↗
IRS Publication 544 like-kind exchanges depreciation recapture replacement property basis 2025 Google ↗
- Internal Revenue Bulletin: 2004-33 · irs.gov
- DST Revenue Ruling 2004-86 · 1031dst.com
- uscode.house.gov · uscode.house.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Publication 551 (12/2025), Basis of Assets · irs.gov
- Publication 946 (2025), How To Depreciate Property · irs.gov
- Indiana Department of Revenue: Individual Income Tax Overview · in.gov
- Indiana Department of Revenue: Fiduciary Income Tax FAQs · in.gov
- Internal Revenue Code Section 1031 · law.cornell.edu
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Section 1031 like-kind exchanges DST revenue ruling 2004-86 qualified intermediary 45 180 days boot basis OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
Indiana Department Revenue federal 1031 exchange capital gain conformity nonresident real estate tax OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS Publication 544 like-kind exchanges depreciation recapture replacement property basis 2025 OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |