What are the current tax implications for a small business owner who sells their primary residence to fund a commercial real estate purchase in another state?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the current tax implications for a small business owner who sells their primary residence to fund a commercial real estate purchase in another state?
3 real searches · 1 real-search pass
IRS Publication 523 2025 sale of home section 121 exclusion 250000 500000 depreciation business use nonqualified useGoogle ↗
OBSERVED
IRS like-kind exchanges 1031 real property held for investment or productive use trade business personal residence not eligibleGoogle ↗
OBSERVED
2026 federal capital gains tax rates net investment income tax 3.8% IRS 2026Google ↗
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 Publication 523 2025 sale of home section 121 exclusion 250000 500000 depreciation business use nonqualified use Google ↗
IRS like-kind exchanges 1031 real property held for investment or productive use trade business personal residence not eligible Google ↗
2026 federal capital gains tax rates net investment income tax 3.8% IRS 2026 Google ↗
- Publication 523 (2025), Selling Your Home · irs.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- 26 U.S.C. § 1031: Exchange of real property held for productive use or investment · uscode.house.gov
- Net Investment Income Tax · irs.gov
- Topic no. 559, Net investment income tax · irs.gov
- Publication 334 (2025), Tax Guide for Small Business · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Publication 523 2025 sale of home section 121 exclusion 250000 500000 depreciation business use nonqualified use OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS like-kind exchanges 1031 real property held for investment or productive use trade business personal residence not eligible OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
2026 federal capital gains tax rates net investment income tax 3.8% IRS 2026 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |