What are the current tax implications of doing a 1031 exchange to upgrade from a residential rental into a small commercial strip mall?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the current tax implications of doing a 1031 exchange to upgrade from a residential rental into a small commercial strip mall?
3 real searches · 1 real-search pass
IRS Section 1031 like-kind exchanges real property 45 days 180 days boot depreciation recapture 2026 guidanceGoogle ↗
OBSERVEDConsequence
California Franchise Tax Board 1031 exchange California real property out of state replacement property clawback form 3840Google ↗
OBSERVEDOther / navigational
IRS Publication 544 like-kind exchanges basis replacement property depreciation recapture 2025 2026Google ↗
OBSERVEDReason
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 like-kind exchanges real property 45 days 180 days boot depreciation recapture 2026 guidance Google ↗
California Franchise Tax Board 1031 exchange California real property out of state replacement property clawback form 3840 Google ↗
IRS Publication 544 like-kind exchanges basis replacement property depreciation recapture 2025 2026 Google ↗
- 26 U.S.C. § 1031: Exchange of real property held for productive use or investment · uscode.house.gov
- Instructions for Form 8824 (2025) · irs.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Publication 946 (2025), How To Depreciate Property · irs.gov
- IR-2026-06: Treasury, IRS issue guidance on the additional first year depreciation deduction amended as part of the One, Big, Beautiful Bill · content.govdelivery.com
- Topic no. 704, Depreciation · irs.gov
- Reporting like-kind exchanges · ftb.ca.gov
- 2024 Instructions for Form FTB 3840 · ftb.ca.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Section 1031 like-kind exchanges real property 45 days 180 days boot depreciation recapture 2026 guidance OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
California Franchise Tax Board 1031 exchange California real property out of state replacement property clawback form 3840 OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 | |
IRS Publication 544 like-kind exchanges basis replacement property depreciation recapture 2025 2026 OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |