Can you outline the tax implications and depreciation recapture rules when rolling over boot into a fractional Delaware Statutory Trust for a 1031 exchange?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Can you outline the tax implications and depreciation recapture rules when rolling over boot into a fractional Delaware Statutory Trust for a 1031 exchange?
3 real searches · 1 real-search pass
IRS Section 1031 boot cash received depreciation recapture Section 1245 1250 DST Revenue Ruling 2004-86Google ↗
OBSERVEDConsequence
IRS Publication 544 like-kind exchanges depreciation recapture boot Section 1245 1250Google ↗
OBSERVEDReason
Revenue Ruling 2004-86 Delaware statutory trust 1031 exchange IRSGoogle ↗
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 boot cash received depreciation recapture Section 1245 1250 DST Revenue Ruling 2004-86 Google ↗
IRS Publication 544 like-kind exchanges depreciation recapture boot Section 1245 1250 Google ↗
Revenue Ruling 2004-86 Delaware statutory trust 1031 exchange IRS Google ↗
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Internal Revenue Bulletin: 2020-26 · irs.gov
- Internal Revenue Bulletin: 2004-33 · irs.gov
- Sales, trades, exchanges · irs.gov
- Treasury and IRS Address Exchanges of Interests in Delaware Statuatory Trust · home.treasury.gov
- Revenue Ruling 2004-86 · 1031exchange.uslegal.com
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Section 1031 boot cash received depreciation recapture Section 1245 1250 DST Revenue Ruling 2004-86 OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
IRS Publication 544 like-kind exchanges depreciation recapture boot Section 1245 1250 OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
Revenue Ruling 2004-86 Delaware statutory trust 1031 exchange IRS OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |