How do I calculate the capital gains tax our company will owe after selling our commercial real estate asset, and are there any legal ways we can defer this tax liability using a 1031 exchange?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
How do I calculate the capital gains tax our company will owe after selling our commercial real estate asset, and are there any legal ways we can defer this tax liability using a 1031 exchange?
3 real searches · 1 real-search pass
IRS like-kind exchanges section 1031 real property 45 days 180 days qualified intermediary depreciation recapture 2026Google ↗
OBSERVEDConsequence
IRS Publication 544 sale business property section 1231 unrecaptured section 1250 gain depreciation recapture corporationsGoogle ↗
OBSERVEDReason
IRS corporate tax rate C corporation 21 percent capital gains corporate real estate saleGoogle ↗
OBSERVEDShort fact
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 (3)
Classes come from the query-classifier (a local Laya model). 3 of 3 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT3 real searches · gpt-6
IRS like-kind exchanges section 1031 real property 45 days 180 days qualified intermediary depreciation recapture 2026 Google ↗
IRS Publication 544 sale business property section 1231 unrecaptured section 1250 gain depreciation recapture corporations Google ↗
IRS corporate tax rate C corporation 21 percent capital gains corporate real estate sale Google ↗
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Publication 542 (01/2024), Corporations · irs.gov
- 26 U.S.C. § 1231: Property used in the trade or business and involuntary conversions · uscode.house.gov
- 26 U.S.C. § 1031: Exchange of real property held for productive use or investment · uscode.house.gov
- Sales, trades, exchanges · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS like-kind exchanges section 1031 real property 45 days 180 days qualified intermediary depreciation recapture 2026 OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
IRS Publication 544 sale business property section 1231 unrecaptured section 1250 gain depreciation recapture corporations OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS corporate tax rate C corporation 21 percent capital gains corporate real estate sale OBSERVED | Google ↗ AI Mode ↗ | — | Short fact | — | — | 1x of 1 |