Are opportunity zone tax benefits still active this year and how do they compare to standard capital gains taxes if I sell my commercial land parcel after holding it for seven years?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Are opportunity zone tax benefits still active this year and how do they compare to standard capital gains taxes if I sell my commercial land parcel after holding it for seven years?
3 real searches · 1 real-search pass
2026 Opportunity Zones tax law OBBBA effective dates 2027 qualified opportunity funds 2026 IRSGoogle ↗
OBSERVED
IRS Opportunity Zones capital gains 2026 180 days 2026 inclusion December 31 2026 seven year basis step upGoogle ↗
OBSERVED
2026 federal long term capital gains tax rates net investment income tax commercial real estate land sale depreciation recaptureGoogle ↗
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
2026 Opportunity Zones tax law OBBBA effective dates 2027 qualified opportunity funds 2026 IRS Google ↗
IRS Opportunity Zones capital gains 2026 180 days 2026 inclusion December 31 2026 seven year basis step up Google ↗
2026 federal long term capital gains tax rates net investment income tax commercial real estate land sale depreciation recapture Google ↗
- Opportunity Zones Updates | HUD.gov / U.S. Department of Housing and Urban Development (HUD) · hud.gov
- 26 U.S.C. § 1400Z–2: Special rules for capital gains invested in opportunity zones · uscode.house.gov
- Internal Revenue Bulletin: 2026-43 · irs.gov
- Internal Revenue Bulletin: 2025-45 · irs.gov
- 26 U.S.C. § 1: Tax imposed · uscode.house.gov
- Net Investment Income Tax · irs.gov
- Topic no. 559, Net investment income tax · irs.gov
- Invest in a Qualified Opportunity Fund · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
2026 Opportunity Zones tax law OBBBA effective dates 2027 qualified opportunity funds 2026 IRS OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS Opportunity Zones capital gains 2026 180 days 2026 inclusion December 31 2026 seven year basis step up OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
2026 federal long term capital gains tax rates net investment income tax commercial real estate land sale depreciation recapture OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |