Can you walk me through how capital gains rollovers work into opportunity zone funds for commercial real estate developments?
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The searches the AI actually ran for this prompt.
SEED QUERY
Can you walk me through how capital gains rollovers work into opportunity zone funds for commercial real estate developments?
3 real searches · 1 real-search pass
IRS Opportunity Zones tax benefits 180 days QOF 90 percent asset test 2026 capital gains inclusion December 31 2026Google ↗
OBSERVED
IRS Form 8996 instructions Qualified Opportunity Fund 90% asset test substantial improvement original use 2026Google ↗
OBSERVED
One Big Beautiful Bill Act 2025 Opportunity Zones changes effective 2027 official Treasury IRSGoogle ↗
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 Opportunity Zones tax benefits 180 days QOF 90 percent asset test 2026 capital gains inclusion December 31 2026 Google ↗
IRS Form 8996 instructions Qualified Opportunity Fund 90% asset test substantial improvement original use 2026 Google ↗
One Big Beautiful Bill Act 2025 Opportunity Zones changes effective 2027 official Treasury IRS Google ↗
- Invest in a Qualified Opportunity Fund · irs.gov
- 26 U.S.C. § 1400Z–2: Special rules for capital gains invested in opportunity zones · uscode.house.gov
- 26 U.S. Code § 1400Z-2 - Special rules for capital gains invested in opportunity zones | U.S. Code | US Law · law.cornell.edu
- Instructions for Form 8996 (12/2024) · irs.gov
- Certify and maintain a Qualified Opportunity Fund · irs.gov
- Opportunity Zones Updates | HUD.gov / U.S. Department of Housing and Urban Development (HUD) · hud.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Opportunity Zones tax benefits 180 days QOF 90 percent asset test 2026 capital gains inclusion December 31 2026 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS Form 8996 instructions Qualified Opportunity Fund 90% asset test substantial improvement original use 2026 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
One Big Beautiful Bill Act 2025 Opportunity Zones changes effective 2027 official Treasury IRS OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |