Real ChatGPT answer · index seedb5bxLRn6az4completeReal estate · commercial real estateinformational
What are the latest IRS guidelines regarding the timeline for identifying replacement properties in a Delaware Statutory Trust during a 1031 exchange?
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The searches the AI actually ran for this prompt.
SEED QUERY
What are the latest IRS guidelines regarding the timeline for identifying replacement properties in a Delaware Statutory Trust during a 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.
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 1031 exchange Delaware Statutory Trust replacement property identification 45 days 180 days latest guidance 2026 Google ↗
IRS Revenue Ruling 2004-86 Delaware Statutory Trust 1031 exchange identification rules 45 day Google ↗
- Instructions for Form 8824 (2025) · irs.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
- Instructions for Form 8824 (2025) · irs.gov
- Treasury and IRS Address Exchanges of Interests in Delaware Statuatory Trust · home.treasury.gov
- Internal Revenue Bulletin: 2004-33 · dejavu.org
- DEPARTMENT OF THE TREASURY · irs.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS 1031 exchange Delaware Statutory Trust replacement property identification 45 days 180 days latest guidance 2026 OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS Revenue Ruling 2004-86 Delaware Statutory Trust 1031 exchange identification rules 45 day OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |