Can a partial 1031 exchange happen if I downleg a commercial property and purchase two smaller residential rentals of lesser total value?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Can a partial 1031 exchange happen if I downleg a commercial property and purchase two smaller residential rentals of lesser total value?
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.
Classifying 2 queries…
Searches and sources
ChatGPT2 real searches · gpt-6
IRS like-kind exchanges real property 1031 boot replacement property lower value multiple properties 45 days 180 days Google ↗
Treasury Regulation 1.1031(d)-1 boot liability relief cash received partial like kind exchange Google ↗
- Like-kind exchanges - Real estate tax tips · irs.gov
- 26 CFR § 1.1031(a)-1 - Property held for productive use in trade or business or for investment. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- 26 U.S. Code § 1031 - Exchange of real property held for productive use or investment | U.S. Code | US Law · law.cornell.edu
- Sales Trades Exchanges 2 · irs.gov
- 2023 Publication 544 · irs.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS like-kind exchanges real property 1031 boot replacement property lower value multiple properties 45 days 180 days OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
Treasury Regulation 1.1031(d)-1 boot liability relief cash received partial like kind exchange OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |