What are the current IRS guidelines and step by step rules for executing a 1031 exchange when trading commercial real estate across state lines?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the current IRS guidelines and step by step rules for executing a 1031 exchange when trading commercial real estate across state lines?
4 real searches · 1 real-search pass
IRS Section 1031 like-kind exchanges 45 days 180 days qualified intermediary 2026 rulesGoogle ↗
OBSERVED
IRS Publication 544 2025 like-kind exchanges real property held for investment businessGoogle ↗
OBSERVED
IRS Form 8824 instructions 2025 1031 exchange related party 2 yearsGoogle ↗
OBSERVED
IRS regulations section 1031 real property domestic foreign property state linesGoogle ↗
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 4 queries…
Searches and sources
ChatGPT4 real searches · gpt-6
IRS Section 1031 like-kind exchanges 45 days 180 days qualified intermediary 2026 rules Google ↗
IRS Publication 544 2025 like-kind exchanges real property held for investment business Google ↗
IRS Form 8824 instructions 2025 1031 exchange related party 2 years Google ↗
IRS regulations section 1031 real property domestic foreign property state lines Google ↗
- 26 U.S.C. § 1031: Exchange of real property held for productive use or investment · uscode.house.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Instructions for Form 8824 (2025) · irs.gov
- Sales, trades, exchanges · irs.gov
- Publication 551 (12/2025), Basis of Assets · irs.gov
- About Form 8824, Like-Kind Exchanges · irs.gov
- Form 8824 instructions · irs.gov
Queries
4 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Section 1031 like-kind exchanges 45 days 180 days qualified intermediary 2026 rules OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS Publication 544 2025 like-kind exchanges real property held for investment business OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS Form 8824 instructions 2025 1031 exchange related party 2 years OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS regulations section 1031 real property domestic foreign property state lines OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |