How do community property laws in Texas impact the step-up in basis for appreciated securities held inside a joint revocable living trust?
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The searches the AI actually ran for this prompt.
SEED QUERY
How do community property laws in Texas impact the step-up in basis for appreciated securities held inside a joint revocable living trust?
3 real searches · 1 real-search pass
IRC Section 1014(b)(6) community property step up basis surviving spouse IRS Texas revocable trust community propertyGoogle ↗
OBSERVEDReason
Texas Family Code community property characterization assets transferred joint revocable trust step up basis first spouse deathGoogle ↗
OBSERVEDReason
IRS Publication 551 community property basis death spouse 1014(b)(6) 2025Google ↗
OBSERVEDConsequence
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
IRC Section 1014(b)(6) community property step up basis surviving spouse IRS Texas revocable trust community property Google ↗
Texas Family Code community property characterization assets transferred joint revocable trust step up basis first spouse death Google ↗
IRS Publication 551 community property basis death spouse 1014(b)(6) 2025 Google ↗
- 26 U.S.C. § 1014: Basis of property acquired from a decedent · uscode.house.gov
- Publication 551 (12/2025), Basis of Assets · irs.gov
- Publication 555 (12/2024), Community Property · irs.gov
- 46 Texas Family Property: Integrating Trusts and Estates and Marital Property Laws · law.baylor.edu
- Publication 551 · irs.gov
- IRC Section 1014 · uscode.house.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRC Section 1014(b)(6) community property step up basis surviving spouse IRS Texas revocable trust community property OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
Texas Family Code community property characterization assets transferred joint revocable trust step up basis first spouse death OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS Publication 551 community property basis death spouse 1014(b)(6) 2025 OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 |