Real ChatGPT answer · index seed3weibaiTqSkcompleteReal estate · commercial real estateinformational
How strict are the identification rules when utilizing the three-property rule for a multi-million dollar 1031 exchange involving commercial land?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
How strict are the identification rules when utilizing the three-property rule for a multi-million dollar 1031 exchange involving commercial land?
2 real searches · 1 real-search pass
IRC Section 1031 three property rule identification 45 days Treasury Regulation 1.1031(k)-1 IRS identification requirements commercial landGoogle ↗
OBSERVEDDefinition
IRS like-kind exchanges real property identification rules three property rule 200 percent rule 95 percent exceptionGoogle ↗
OBSERVEDYes / no
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
IRC Section 1031 three property rule identification 45 days Treasury Regulation 1.1031(k)-1 IRS identification requirements commercial land Google ↗
IRS like-kind exchanges real property identification rules three property rule 200 percent rule 95 percent exception Google ↗
- 26 CFR § 1.1031(k)-1 - Treatment of deferred exchanges. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- Internal Revenue Bulletin: 2020-30 · irs.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Code of Federal Regulations Title 26. Internal Revenue 26 CFR § 1.1031(k)-1 · codes.findlaw.com
- Like-kind exchanges - Real estate tax tips · irs.gov
- eCFR :: 26 CFR 1.1031(k)-1 -- Treatment of deferred exchanges. · ltnr.ca
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRC Section 1031 three property rule identification 45 days Treasury Regulation 1.1031(k)-1 IRS identification requirements commercial land OBSERVED | Google ↗ AI Mode ↗ | — | Definition | — | — | 1x of 1 | |
IRS like-kind exchanges real property identification rules three property rule 200 percent rule 95 percent exception OBSERVED | Google ↗ AI Mode ↗ | — | Yes / no | — | — | 1x of 1 |