What are the main tax differences and capital gains implications of trading up our commercial real estate portfolio through a 1031 exchange today?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the main tax differences and capital gains implications of trading up our commercial real estate portfolio through a 1031 exchange today?
3 real searches · 1 real-search pass
IRS like-kind exchanges section 1031 real property 45 days 180 days boot basis depreciation recapture 2026Google ↗
OBSERVED
IRS Publication 544 like-kind exchanges unrecaptured section 1250 gain depreciation recapture 1031Google ↗
OBSERVED
2026 federal tax law section 1031 exchange capital gains net investment income tax commercial real estateGoogle ↗
OBSERVED
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 3 queries…
Searches and sources
ChatGPT3 real searches · gpt-6
IRS like-kind exchanges section 1031 real property 45 days 180 days boot basis depreciation recapture 2026 Google ↗
IRS Publication 544 like-kind exchanges unrecaptured section 1250 gain depreciation recapture 1031 Google ↗
2026 federal tax law section 1031 exchange capital gains net investment income tax commercial real estate Google ↗
- 26 U.S.C. § 1031: Exchange of real property held for productive use or investment · uscode.house.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Instructions for Form 8824 (2025) · irs.gov
- Publication 551 (12/2025), Basis of Assets · irs.gov
- Internal Revenue Code Section 1031 · uscode.house.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS like-kind exchanges section 1031 real property 45 days 180 days boot basis depreciation recapture 2026 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS Publication 544 like-kind exchanges unrecaptured section 1250 gain depreciation recapture 1031 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
2026 federal tax law section 1031 exchange capital gains net investment income tax commercial real estate OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |