Compare the tax implications of executing a 1031 exchange into a Delaware Statutory Trust versus reinvesting the proceeds into direct commercial real estate.
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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 into a Delaware Statutory Trust versus reinvesting the proceeds into direct commercial real estate.
3 real searches · 1 real-search pass
IRS like-kind exchanges real property section 1031 basis depreciation recapture DST revenue ruling 2004-86Google ↗
OBSERVED
IRS bonus depreciation 2026 section 168(k) 100 percent property acquired after January 19 2025Google ↗
OBSERVED
IRS inherited property basis fair market value date of death section 1014Google ↗
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 like-kind exchanges real property section 1031 basis depreciation recapture DST revenue ruling 2004-86 Google ↗
IRS bonus depreciation 2026 section 168(k) 100 percent property acquired after January 19 2025 Google ↗
IRS inherited property basis fair market value date of death section 1014 Google ↗
- Publication 946 (2025), How To Depreciate Property · irs.gov
- Internal Revenue Bulletin: 2026-06 · irs.gov
- Revenue Ruling 2004-86 · 1031exchange.uslegal.com
- however, continue to consider potential future guidance on issues relating to §1.1031(j)-1. · irs.gov
- Instructions for Form 8824 (2025) · irs.gov
- Sales Trades Exchanges 2 · irs.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- 26 U.S.C. § 1014: Basis of property acquired from a decedent · uscode.house.gov
- Publication 551 (12/2025), Basis of Assets · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS like-kind exchanges real property section 1031 basis depreciation recapture DST revenue ruling 2004-86 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS bonus depreciation 2026 section 168(k) 100 percent property acquired after January 19 2025 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS inherited property basis fair market value date of death section 1014 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |