How does the stepped-up tax basis work for commercial real estate inherited through a living trust versus a traditional will?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
How does the stepped-up tax basis work for commercial real estate inherited through a living trust versus a traditional will?
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 Publication 551 inherited property basis fair market value date of death revocable trust will IRC 1014 Google ↗
IRS estate tax basis revocable living trust inherited property irrevocable trust inclusion gross estate section 1014 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 551 (12/2025), Basis of Assets · irs.gov
- RR-2023-02: Basis adjustment does not apply to assets of irrevocable grantor trust not included in deceased grantor's gross estate · content.govdelivery.com
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Publication 551 inherited property basis fair market value date of death revocable trust will IRC 1014 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS estate tax basis revocable living trust inherited property irrevocable trust inclusion gross estate section 1014 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |