What qualifies as a 1031 exchange for deferring capital gains taxes when I sell my small business property and buy another?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What qualifies as a 1031 exchange for deferring capital gains taxes when I sell my small business property and buy another?
2 real searches · 1 real-search pass
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)
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
IRS like-kind exchanges real property Section 1031 45 days 180 days qualified intermediary business property rules Google ↗
IRS Publication 544 like-kind exchanges real property held for productive use investment business property exclusions inventory Google ↗
- Like-kind exchanges - Real estate tax tips · irs.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Sales, trades, exchanges · irs.gov
- Publication 551 (12/2025), Basis of Assets · irs.gov
- Instructions for Form 8824 (2025) · irs.gov
- 26 U.S.C. § 1031: Exchange of real property held for productive use or investment · uscode.house.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS like-kind exchanges real property Section 1031 45 days 180 days qualified intermediary business property rules OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS Publication 544 like-kind exchanges real property held for productive use investment business property exclusions inventory OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 |