Compare the tax implications of executing a 1031 exchange using a deferred improvement trust versus acquiring replacement property directly under current IRS rules.
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Compare the tax implications of executing a 1031 exchange using a deferred improvement trust versus acquiring replacement property directly under current IRS rules.
3 real searches · 1 real-search pass
IRS Section 1031 improvement exchange EAT Rev Proc 2000-37 Rev Proc 2004-51 replacement property improvements 180 daysGoogle ↗
OBSERVEDReason
Treasury Regulation 1.1031(k)-1 replacement property value boot liabilities 1031 IRSGoogle ↗
OBSERVEDYes / no
IRS like-kind exchanges real estate 45 days 180 days 2026 rulesGoogle ↗
OBSERVEDOther / navigational
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 improvement exchange EAT Rev Proc 2000-37 Rev Proc 2004-51 replacement property improvements 180 days Google ↗
Treasury Regulation 1.1031(k)-1 replacement property value boot liabilities 1031 IRS Google ↗
IRS like-kind exchanges real estate 45 days 180 days 2026 rules Google ↗
- 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
- Sales, trades, exchanges · irs.gov
- 26 CFR § 1.1031(k)-1 - Treatment of deferred exchanges. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- 26 CFR § 1.1031(k)-1 - Treatment of deferred exchanges. | Electronic Code of Federal Regulations (e-CFR) | US Law · ec2-174-129-226-102.compute-1.amazonaws.com
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Instructions for Form 8824 (2025) · irs.gov
- Internal Revenue Bulletin: 2004-33 · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Section 1031 improvement exchange EAT Rev Proc 2000-37 Rev Proc 2004-51 replacement property improvements 180 days OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
Treasury Regulation 1.1031(k)-1 replacement property value boot liabilities 1031 IRS OBSERVED | Google ↗ AI Mode ↗ | — | Yes / no | — | — | 1x of 1 | |
IRS like-kind exchanges real estate 45 days 180 days 2026 rules OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 |