How do I evaluate whether a Delaware Statutory Trust meets all IRS replacement property rules for my expiring industrial property 1031 exchange?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
How do I evaluate whether a Delaware Statutory Trust meets all IRS replacement property rules for my expiring industrial property 1031 exchange?
3 real searches · 1 real-search pass
IRS Revenue Ruling 2004-86 Delaware statutory trust 1031 requirements officialGoogle ↗
OBSERVEDReason
IRS like-kind exchanges section 1031 45 day 180 day identification replacement property real estate officialGoogle ↗
OBSERVEDDefinition
Treasury Regulation 1.1031(k)-1 identification rules three property 200 percent 95 percent officialGoogle ↗
OBSERVEDYes / no
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 Revenue Ruling 2004-86 Delaware statutory trust 1031 requirements official Google ↗
IRS like-kind exchanges section 1031 45 day 180 day identification replacement property real estate official Google ↗
Treasury Regulation 1.1031(k)-1 identification rules three property 200 percent 95 percent official Google ↗
- Microsoft Word · irs.gov
- Internal Revenue Bulletin: 2020-26 · irs.gov
- 26 U.S.C. § 1031: Exchange of real property held for productive use or investment · uscode.house.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- 26 CFR § 1.1031(k)-1 - Treatment of deferred exchanges. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- Instructions for Form 8824 (2025) · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Revenue Ruling 2004-86 Delaware statutory trust 1031 requirements official OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS like-kind exchanges section 1031 45 day 180 day identification replacement property real estate official OBSERVED | Google ↗ AI Mode ↗ | — | Definition | — | — | 1x of 1 | |
Treasury Regulation 1.1031(k)-1 identification rules three property 200 percent 95 percent official OBSERVED | Google ↗ AI Mode ↗ | — | Yes / no | — | — | 1x of 1 |