What are the precise tax implications and depreciation recapture rules for selling an investment property via a 1031 exchange when capital gains exceed five hundred thousand dollars?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the precise tax implications and depreciation recapture rules for selling an investment property via a 1031 exchange when capital gains exceed five hundred thousand dollars?
3 real searches · 1 real-search pass
IRS like-kind exchanges real property section 1031 boot basis replacement property depreciation recapture section 1245 1250 unrecaptured gain NIITGoogle ↗
OBSERVED
IRS Publication 544 depreciation recapture section 1250 unrecaptured gain like-kind exchange 2025Google ↗
OBSERVED
IRS net investment income tax 3.8 percent thresholds 2026Google ↗
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
IRS like-kind exchanges real property section 1031 boot basis replacement property depreciation recapture section 1245 1250 unrecaptured gain NIIT Google ↗
IRS Publication 544 depreciation recapture section 1250 unrecaptured gain like-kind exchange 2025 Google ↗
IRS net investment income tax 3.8 percent thresholds 2026 Google ↗
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- 2025 Publication 544 · irs.gov
- 26 U.S.C. § 1245: Gain from dispositions of certain depreciable property · uscode.house.gov
- Sales, trades, exchanges · irs.gov
- Net Investment Income Tax · irs.gov
- Topic no. 559, Net investment income tax · irs.gov
- Instructions for Form 8824 (2025) · irs.gov
- 26 U.S.C. § 1031 (2024) - Exchange of real property held for productive use or investment :: 2024 U.S. Code :: U.S. Codes and Statues :: U.S. Law :: Justia :: 2024 U.S. Code :: U.S. Codes and Statutes :: U.S. Law :: Justia · law.justia.com
- Publication 946 (2025), How To Depreciate Property · 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 real property section 1031 boot basis replacement property depreciation recapture section 1245 1250 unrecaptured gain NIIT OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS Publication 544 depreciation recapture section 1250 unrecaptured gain like-kind exchange 2025 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS net investment income tax 3.8 percent thresholds 2026 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |