What are the strict identification rules I need to know today if I am swapping one commercial building for three smaller residential rentals in my 1031 exchange?
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The searches the AI actually ran for this prompt.
SEED QUERY
What are the strict identification rules I need to know today if I am swapping one commercial building for three smaller residential rentals in my 1031 exchange?
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.
Classifying 2 queries…
Searches and sources
ChatGPT2 real searches · gpt-6
IRS Section 1031 identification 45 days three property rule 200 percent rule 95 percent exception Treasury Regulation 1.1031(k)-1 2026 Google ↗
IRS like-kind exchanges real property 1031 qualified intermediary identification written signed delivered 45 days 180 days Google ↗
- 26 CFR § 1.1031(k)-1 - Treatment of deferred exchanges. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Internal Revenue Service, Treasury · govinfo.gov
- Instructions for Form 8824 (2025) · irs.gov
- U.S.C. Title 26 · govinfo.gov
- Internal Revenue Bulletin: 2020-30 · irs.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Section 1031 identification 45 days three property rule 200 percent rule 95 percent exception Treasury Regulation 1.1031(k)-1 2026 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS like-kind exchanges real property 1031 qualified intermediary identification written signed delivered 45 days 180 days OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |