What is the current capital gains tax rate for high-income business owners selling a commercial investment property without doing a 1031 exchange?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What is the current capital gains tax rate for high-income business owners selling a commercial investment property without doing a 1031 exchange?
2 real searches · 1 real-search pass
2026 federal capital gains tax rates 20% thresholds net investment income tax 3.8% unrecaptured section 1250 gain commercial real estate depreciation recapture IRSGoogle ↗
OBSERVEDConsequence
Maryland 2026 individual income tax rates capital gains real estate sale Maryland county local taxGoogle ↗
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 (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
2026 federal capital gains tax rates 20% thresholds net investment income tax 3.8% unrecaptured section 1250 gain commercial real estate depreciation recapture IRS Google ↗
Maryland 2026 individual income tax rates capital gains real estate sale Maryland county local tax Google ↗
- Internal Revenue Bulletin: 2025-45 · irs.gov
- Net Investment Income Tax · irs.gov
- Topic no. 409, Capital gains and losses · irs.gov
- 26 U.S.C. § 1250: Gain from dispositions of certain depreciable realty · uscode.house.gov
- Technical Bulletin No. 58Maryland Taxation of Individual Capital Gain Income · marylandcomptroller.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
2026 federal capital gains tax rates 20% thresholds net investment income tax 3.8% unrecaptured section 1250 gain commercial real estate depreciation recapture IRS OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
Maryland 2026 individual income tax rates capital gains real estate sale Maryland county local tax OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |