Real ChatGPT answer · index seedCbhrnecwCRMcompleteReal estate · commercial real estateinformational
What are the current opportunity zone tax incentives available for capital gains rolled over from selling an apartment building?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the current opportunity zone tax incentives available for capital gains rolled over from selling an apartment building?
3 real searches · 1 real-search pass
2026 opportunity zone tax incentives current law OBBBA 2025 capital gains 2027 rural opportunity funds IRSGoogle ↗
OBSERVED
IRS opportunity zones capital gains 180 days 10 years 2026 existing rules 2025 legislationGoogle ↗
OBSERVED
One Big Beautiful Bill Act opportunity zones provisions effective January 1 2027 tax benefits 5 year 10 year basis step upGoogle ↗
OBSERVED
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 3 queries…
Searches and sources
ChatGPT3 real searches · gpt-6
2026 opportunity zone tax incentives current law OBBBA 2025 capital gains 2027 rural opportunity funds IRS Google ↗
IRS opportunity zones capital gains 180 days 10 years 2026 existing rules 2025 legislation Google ↗
One Big Beautiful Bill Act opportunity zones provisions effective January 1 2027 tax benefits 5 year 10 year basis step up Google ↗
- Invest in a Qualified Opportunity Fund · irs.gov
- 26 U.S.C. § 1400Z–2: Special rules for capital gains invested in opportunity zones · uscode.house.gov
- Opportunity Zones Updates | HUD.gov / U.S. Department of Housing and Urban Development (HUD) · hud.gov
- GAO-26-108132, OPPORTUNITY ZONES: Effects of Original Tax Incentive Mostly Unknown and Revised Incentive May Offer Improvements · files.gao.gov
- Enhanced tax incentives for Qualified Opportunity Zone investments in rural areas · irs.gov
- Internal Revenue Bulletin: 2026-28 · irs.gov
- Treasury, IRS provide guidance to States for nominating census tracts as qualified opportunity zones under the One, Big, Beautiful Bill · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
2026 opportunity zone tax incentives current law OBBBA 2025 capital gains 2027 rural opportunity funds IRS OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS opportunity zones capital gains 180 days 10 years 2026 existing rules 2025 legislation OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
One Big Beautiful Bill Act opportunity zones provisions effective January 1 2027 tax benefits 5 year 10 year basis step up OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |