Real ChatGPT answer · index seedBBX4IZwZeXccompleteReal estate · commercial real estateinformational
Are there any new IRS rulings affecting like kind exchanges involving Delaware Statutory Trusts as replacement properties for a 1031 exchange closing this week
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Are there any new IRS rulings affecting like kind exchanges involving Delaware Statutory Trusts as replacement properties for a 1031 exchange closing this week
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 new rulings Delaware Statutory Trust 1031 exchange replacement property 2026 Revenue Ruling 2004-86 Google ↗
site:irs.gov Delaware Statutory Trust like-kind exchange 1031 2026 ruling notice revenue procedure Google ↗
- Internal Revenue Bulletin: 2004-33 · irs.gov
- Treasury and IRS Address Exchanges of Interests in Delaware Statuatory Trust · home.treasury.gov
- irs.gov · irs.gov
- Like-Kind Exchanges Under IRC Section 1031 · irs.gov
- Internal Revenue Bulletin: 2026-44 · irs.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS new rulings Delaware Statutory Trust 1031 exchange replacement property 2026 Revenue Ruling 2004-86 OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
site:irs.gov Delaware Statutory Trust like-kind exchange 1031 2026 ruling notice revenue procedure OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 |