If I use a Delaware Statutory Trust as the replacement property for my active 1031 exchange by the deadline this week, will the IRS accept it if my primary escrow account closes before funds are fully transferred?
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The searches the AI actually ran for this prompt.
SEED QUERY
If I use a Delaware Statutory Trust as the replacement property for my active 1031 exchange by the deadline this week, will the IRS accept it if my primary escrow account closes before funds are fully transferred?
2 real searches · 1 real-search pass
IRS Section 1031 Delaware statutory trust Revenue Ruling 2004-86 replacement property qualified intermediary escrow funds transfer deadlineGoogle ↗
OBSERVEDReason
Treasury Regulation 1.1031(k)-1 constructive receipt qualified intermediary exchange funds escrow closing replacement propertyGoogle ↗
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 (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 Section 1031 Delaware statutory trust Revenue Ruling 2004-86 replacement property qualified intermediary escrow funds transfer deadline Google ↗
Treasury Regulation 1.1031(k)-1 constructive receipt qualified intermediary exchange funds escrow closing replacement property Google ↗
- Internal Revenue Bulletin: 2004-33 · irs.gov
- Treasury and IRS Address Exchanges of Interests in Delaware Statuatory Trust · home.treasury.gov
- 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
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Section 1031 Delaware statutory trust Revenue Ruling 2004-86 replacement property qualified intermediary escrow funds transfer deadline OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
Treasury Regulation 1.1031(k)-1 constructive receipt qualified intermediary exchange funds escrow closing replacement property OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 |