Are there any exemptions to capital gains taxes for small business owners who reinvest the proceeds of a real estate sale into job creation?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Are there any exemptions to capital gains taxes for small business owners who reinvest the proceeds of a real estate sale into job creation?
4 real searches · 1 real-search pass
IRS Section 1031 like-kind exchange real property held for investment business requirements 2026Google ↗
OBSERVED
IRS Qualified Opportunity Fund capital gains deferral 2026 rulesGoogle ↗
OBSERVED
IRS capital gains reinvest proceeds small business job creation tax exemption real estate saleGoogle ↗
OBSERVED
South Dakota capital gains tax real estate sale state income taxGoogle ↗
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 4 queries…
Searches and sources
ChatGPT4 real searches · gpt-6
IRS Section 1031 like-kind exchange real property held for investment business requirements 2026 Google ↗
IRS Qualified Opportunity Fund capital gains deferral 2026 rules Google ↗
IRS capital gains reinvest proceeds small business job creation tax exemption real estate sale Google ↗
South Dakota capital gains tax real estate sale state income tax Google ↗
- Invest in a Qualified Opportunity Fund · irs.gov
- Internal Revenue Bulletin: 2026-28 · irs.gov
- 26 U.S.C. § 1031: Exchange of real property held for productive use or investment · uscode.house.gov
- Sales, trades, exchanges · irs.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Taxes · dor.sd.gov
- Tax Basics South Dakota does not have a corporate · dor.sd.gov
Queries
4 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Section 1031 like-kind exchange real property held for investment business requirements 2026 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS Qualified Opportunity Fund capital gains deferral 2026 rules OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS capital gains reinvest proceeds small business job creation tax exemption real estate sale OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
South Dakota capital gains tax real estate sale state income tax OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |