What are the current IRS rules regarding 1031 exchanges and deferring capital gains taxes on commercial real estate sales?
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The searches the AI actually ran for this prompt.
SEED QUERY
What are the current IRS rules regarding 1031 exchanges and deferring capital gains taxes on commercial real estate sales?
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.
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Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
Classifying 2 queries…
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ChatGPT2 real searches · gpt-6
IRS Section 1031 like-kind exchanges real property 45 days 180 days qualified intermediary Form 8824 2026 official IRS Google ↗
IRS Publication 544 like-kind exchanges real property boot liabilities basis depreciation recapture official Google ↗
- 26 U.S.C. § 1031: Exchange of real property held for productive use or investment · uscode.house.gov
- Like-kind exchanges - Real estate tax tips · irs.gov
- 2025 Instructions for Form 8824 · irs.gov
- Sales, trades, exchanges · irs.gov
- Publication 551 (12/2025), Basis of Assets · irs.gov
- Publication 946 (2025), How To Depreciate Property · irs.gov
- About Form 8824, Like-Kind Exchanges · irs.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Section 1031 like-kind exchanges real property 45 days 180 days qualified intermediary Form 8824 2026 official IRS OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS Publication 544 like-kind exchanges real property boot liabilities basis depreciation recapture official OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |