Is a revocable living trust superior to an irrevocable trust for holding minority equity stakes in our family-owned manufacturing corporation under current tax law?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Is a revocable living trust superior to an irrevocable trust for holding minority equity stakes in our family-owned manufacturing corporation under current tax law?
3 real searches · 1 real-search pass
2026 federal estate gift tax exemption 2026 IRS revenue procedure basic exclusion amount 15 millionGoogle ↗
OBSERVEDReason
IRS revocable trust grantor trust income tax estate tax irrevocable trust basis step up section 1014Google ↗
OBSERVEDInstruction
IRS S corporation eligible shareholders trust QSST ESBT grantor trust requirementsGoogle ↗
OBSERVEDReason
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
2026 federal estate gift tax exemption 2026 IRS revenue procedure basic exclusion amount 15 million Google ↗
IRS revocable trust grantor trust income tax estate tax irrevocable trust basis step up section 1014 Google ↗
IRS S corporation eligible shareholders trust QSST ESBT grantor trust requirements Google ↗
- Abusive trust tax evasion schemes - Questions and answers · irs.gov
- 2025 Instructions for Form 1041 and Schedules A, B, G, J, and K-1 · irs.gov
- RR-2023-02: Basis adjustment does not apply to assets of irrevocable grantor trust not included in deceased grantor's gross estate · content.govdelivery.com
- 26 U.S.C. § 1014: Basis of property acquired from a decedent · uscode.house.gov
- Instructions for Form 706 (07/2026) · irs.gov
- 26 CFR § 1.1361-1 - S corporation defined. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025) · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
2026 federal estate gift tax exemption 2026 IRS revenue procedure basic exclusion amount 15 million OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS revocable trust grantor trust income tax estate tax irrevocable trust basis step up section 1014 OBSERVED | Google ↗ AI Mode ↗ | — | Instruction | — | — | 1x of 1 | |
IRS S corporation eligible shareholders trust QSST ESBT grantor trust requirements OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |