I need help understanding what qualifies as a valid 1031 exchange replacement property for commercial real estate investors graduating into boutique syndications.
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
I need help understanding what qualifies as a valid 1031 exchange replacement property for commercial real estate investors graduating into boutique syndications.
3 real searches · 1 real-search pass
IRS Section 1031 real property like-kind exchange 45 days 180 days identification rules partnership interests excludedGoogle ↗
OBSERVEDDefinition
Revenue Ruling 2004-86 Delaware statutory trust 1031 exchange beneficial interest real estate requirementsGoogle ↗
OBSERVEDReason
IRS 1031 exchange partnership interest not eligible real property LLC partnership interestGoogle ↗
OBSERVEDComparison
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 (3)
Classes come from the query-classifier (a local Laya model). 3 of 3 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT3 real searches · gpt-6
IRS Section 1031 real property like-kind exchange 45 days 180 days identification rules partnership interests excluded Google ↗
Revenue Ruling 2004-86 Delaware statutory trust 1031 exchange beneficial interest real estate requirements Google ↗
IRS 1031 exchange partnership interest not eligible real property LLC partnership interest Google ↗
- uscode.house.gov · uscode.house.gov
- Instructions for Form 8824 (2025) · irs.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Treasury and IRS Address Exchanges of Interests in Delaware Statuatory Trust · home.treasury.gov
- 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
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Section 1031 real property like-kind exchange 45 days 180 days identification rules partnership interests excluded OBSERVED | Google ↗ AI Mode ↗ | — | Definition | — | — | 1x of 1 | |
Revenue Ruling 2004-86 Delaware statutory trust 1031 exchange beneficial interest real estate requirements OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS 1031 exchange partnership interest not eligible real property LLC partnership interest OBSERVED | Google ↗ AI Mode ↗ | — | Comparison | — | — | 1x of 1 |