How strict are the IRS guidelines on depreciation recapture and property tax deductions for mixed use commercial developments right now?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
How strict are the IRS guidelines on depreciation recapture and property tax deductions for mixed use commercial developments right now?
3 real searches · 1 real-search pass
IRS 2026 depreciation recapture section 1245 1250 mixed use commercial property current rules 2026 IRS Publication 544Google ↗
OBSERVEDReason
IRS 2026 property tax deduction business rental commercial mixed use SALT cap 2026 IRS guidance One Big Beautiful BillGoogle ↗
OBSERVEDReason
IRS Publication 527 mixed use property personal rental allocation property taxes depreciation 2025 2026Google ↗
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
IRS 2026 depreciation recapture section 1245 1250 mixed use commercial property current rules 2026 IRS Publication 544 Google ↗
IRS 2026 property tax deduction business rental commercial mixed use SALT cap 2026 IRS guidance One Big Beautiful Bill Google ↗
IRS Publication 527 mixed use property personal rental allocation property taxes depreciation 2025 2026 Google ↗
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Publication 527 (2025), Residential Rental Property · irs.gov
- Topic no. 503, Deductible taxes · irs.gov
- 26 U.S.C. § 164: Taxes · uscode.house.gov
- usc-cdn.house.gov · usc-cdn.house.gov
- Publication 946 (2025), How To Depreciate Property · irs.gov
- IR-2026-06: Treasury, IRS issue guidance on the additional first year depreciation deduction amended as part of the One, Big, Beautiful Bill · content.govdelivery.com
- Topic no. 704, Depreciation · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS 2026 depreciation recapture section 1245 1250 mixed use commercial property current rules 2026 IRS Publication 544 OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS 2026 property tax deduction business rental commercial mixed use SALT cap 2026 IRS guidance One Big Beautiful Bill OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS Publication 527 mixed use property personal rental allocation property taxes depreciation 2025 2026 OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |