Are there any new IRS rulings or safe harbors regarding the identification of fractional Delaware Statutory Trust interests as replacement property in a 1031 exchange?
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The searches the AI actually ran for this prompt.
SEED QUERY
Are there any new IRS rulings or safe harbors regarding the identification of fractional Delaware Statutory Trust interests as replacement property in a 1031 exchange?
3 real searches · 1 real-search pass
IRS new rulings safe harbor fractional Delaware Statutory Trust interests replacement property 1031 exchange 2026 Revenue Ruling 2004-86 identificationGoogle ↗
OBSERVED
IRS Revenue Ruling 2004-86 DST 1031 replacement property identification 45 day fractional interest safe harborGoogle ↗
OBSERVED
Treasury regulations 1.1031(k)-1 identification replacement property fractional interest DST 2004-86 IRS guidanceGoogle ↗
OBSERVED
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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 new rulings safe harbor fractional Delaware Statutory Trust interests replacement property 1031 exchange 2026 Revenue Ruling 2004-86 identification Google ↗
IRS Revenue Ruling 2004-86 DST 1031 replacement property identification 45 day fractional interest safe harbor Google ↗
Treasury regulations 1.1031(k)-1 identification replacement property fractional interest DST 2004-86 IRS guidance Google ↗
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS new rulings safe harbor fractional Delaware Statutory Trust interests replacement property 1031 exchange 2026 Revenue Ruling 2004-86 identification OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS Revenue Ruling 2004-86 DST 1031 replacement property identification 45 day fractional interest safe harbor OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
Treasury regulations 1.1031(k)-1 identification replacement property fractional interest DST 2004-86 IRS guidance OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |