Real ChatGPT answer · index seedIl3n8yc3qbUcompleteFinance and banking · cryptocurrencycommercial

I need to file my taxes and forgot how capital gains are calculated on crypto-to-crypto trades, can you summarize the current IRS rules?

ChatGPTgpt-62 queries10/31/2026
Download run

Fan-out diagram

The searches the AI actually ran for this prompt.

SEED QUERY
I need to file my taxes and forgot how capital gains are calculated on crypto-to-crypto trades, can you summarize the current IRS rules?
2 real searches · 1 real-search pass
site:irs.gov digital assets crypto-to-crypto exchange capital gain fair market value basis holding period 2026 IRSGoogle ↗
OBSERVEDOther / navigational
site:irs.gov 2025 digital asset reporting Form 1099-DA basis wallet account Rev Proc 2024-28 IRSGoogle ↗
OBSERVEDOther / navigational

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 (2)
Short factOther / navigational100%ComparisonConsequenceReasonDefinitionInstructionYes / no

Classes come from the query-classifier (a local Laya model). 2 of 2 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.

Searches and sources

ChatGPT2 real searches · gpt-6
site:irs.gov digital assets crypto-to-crypto exchange capital gain fair market value basis holding period 2026 IRS Google ↗
site:irs.gov 2025 digital asset reporting Form 1099-DA basis wallet account Rev Proc 2024-28 IRS Google ↗

Queries

2 queries · click a column to sort
Query / typeSearchIntentQuery classRouting formatClusterFreq ↓Weight
site:irs.gov digital assets crypto-to-crypto exchange capital gain fair market value basis holding period 2026 IRS
OBSERVED
Google ↗
AI Mode ↗
—Other / navigational——1x
of 1
site:irs.gov 2025 digital asset reporting Form 1099-DA basis wallet account Rev Proc 2024-28 IRS
OBSERVED
Google ↗
AI Mode ↗
—Other / navigational——1x
of 1