Real ChatGPT answer + Gemini simulation · index seedubXeoryymW8completeAI OverviewReal estate · commercial real estatecommercial
What are the strict timelines and IRS rules for identifying a replacement property in a 1031 exchange if I am inheriting a commercial real estate portfolio?
ChatGPTgpt-6Geminigemini-3.5-flash-lite3 passes + 1 real-search35 queries10/30/2026
Download run
Gemini unique queries
34
2 in ≥ half the passes · stability 35%
ChatGPT real searches predicted
0%
0 of 1 matched the simulation
Fan-out diagram
Seed → topic clusters → sub-queries, per model.
SEED QUERY
What are the strict timelines and IRS rules for identifying a replacement property in a 1031 exchange if I am inheriting a commercial real estate portfolio?
34 unique queries · 3 passes
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 (1)
Classes come from the query-classifier (a local Laya model). 1 of 1 calls are low-confidence (under 50%) — hover a query in the table to see its confidence. 34 queries are still being classified.
What the models actually searched
Each model answered the query with its own web search. These are the searches it ran, matched to the closest simulated query.
ChatGPT1 real searches · gpt-60% predicted
IRS 1031 like-kind exchange 45 day identification 180 day exchange inherited property estate stepped up basis 2026 Google ↗
- IRS Instructions for Form 8824 · irs.gov
- IRC Section 1031 · uscode.house.gov
- IRS Publication 544 · irs.gov
- Publication 551 · irs.gov
- Publication 559 · irs.gov
- Treasury Regulation 1.1031(k)-1 · law.cornell.edu
Semantic map
Every query placed by meaning (EmbeddingGemma 2, 256-d). Shaded regions are topics, nearby points are near-paraphrases, and a circle's size is how often the query came back.
Colour
SimulatedReal search
Hover a query to see its counterpart · click a topic to focus it · zoom with Ctrl/⌘ + scroll, a pinch, double-click or +
Queries
34 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
step up in basis vs 1031 exchange inherited commercial property COMPARATIVE | Google ↗ AI Mode ↗ | The user wants to compare the tax benefits of a step-up in basis at death versus executing a subsequent 1031 exchange. | — | comparison_table | step up basis versus exchange | 2x of 3 | |
qualified intermediary rules for identifying replacement property 1031 exchange ENTITY EXPANSION | Google ↗ AI Mode ↗ | The user is searching for the role and requirements of a Qualified Intermediary (QI) during the property identification phase. | — | web_article | replacement property identification gui… | 2x of 3 | |
1031 exchange replacement property identification rules strict timelines REFORMULATION | Google ↗ AI Mode ↗ | The user wants a concise restatement focusing strictly on the core IRS timelines and identification rules for 1031 exchanges. | — | web_article | replacement property identification gui… | 1x of 3 | |
1031 exchange replacement property identification rules and timelines REFORMULATION | Google ↗ AI Mode ↗ | Understand the exact day limits and rules for identifying replacement real estate in a 1031 exchange. | — | web_article | replacement property identification gui… | 1x of 3 | |
1031 exchange replacement property timeline 45 days rules REFORMULATION | Google ↗ AI Mode ↗ | The user wants a direct restatement focusing purely on the core IRS 45-day identification window. | — | how_to_steps | replacement property identification gui… | 1x of 3 | |
45 day identification rule 180 day exchange period IRS guidelines RELATED | Google ↗ AI Mode ↗ | The user needs precise definitions of the primary 45-day and 180-day deadlines mandated by the IRS. | — | faq_page | exchange timelines and deadlines | 1x of 3 | |
can you do a 1031 exchange on inherited property IMPLICIT | Google ↗ AI Mode ↗ | Find out if inherited commercial real estate is eligible for a tax-deferred 1031 exchange. | — | faq_page | inherited property exchange eligibility | 1x of 3 | |
how does inheriting commercial real estate affect 1031 exchange rules IMPLICIT | Google ↗ AI Mode ↗ | The user needs to understand how the rules change or apply when the relinquished property is acquired through inheritance rather than direct purchase. | — | web_article | step up basis versus exchange | 1x of 3 | |
can you do a 1031 exchange on inherited real estate property IMPLICIT | Google ↗ AI Mode ↗ | The user wants to know if inherited property even qualifies for a 1031 exchange given the step-up in basis rules. | — | glossary/definition | inherited property exchange eligibility | 1x of 3 | |
45 day identification rule 1031 exchange requirements RELATED | Google ↗ AI Mode ↗ | Learn the specific constraints and allowable methods for naming replacement properties within the 45-day window. | — | how_to_steps | exchange timelines and deadlines | 1x of 3 | |
commercial real estate portfolio 1031 exchange identification rules 3 property rule RELATED | Google ↗ AI Mode ↗ | The user is looking for specific guidance on the Three-Property Rule and 200-Percent Rule for multi-property portfolios. | — | faq_page | commercial portfolio exchange rules | 1x of 3 | |
1031 exchange vs selling inherited commercial real estate tax implications COMPARATIVE | Google ↗ AI Mode ↗ | The user wants to compare the tax outcomes of executing a 1031 exchange versus just selling the inherited portfolio outright. | — | comparison_table | step up basis versus exchange | 1x of 3 | |
180 day completion rule 1031 exchange commercial real estate RELATED | Google ↗ AI Mode ↗ | Understand the final deadline for acquiring the replacement commercial property. | — | web_article | commercial portfolio exchange rules | 1x of 3 | |
can you do a 1031 exchange with inherited property ENTITY EXPANSION | Google ↗ AI Mode ↗ | The user wants to verify the basic legality of executing a 1031 exchange immediately following an inheritance. | — | glossary/definition | inherited property exchange eligibility | 1x of 3 | |
inherited commercial real estate portfolio tax implications 1031 vs step up in basis COMPARATIVE | Google ↗ AI Mode ↗ | Compare the tax advantages of a stepped-up basis at death versus executing a 1031 exchange on inherited property. | — | comparison_table | step up basis versus exchange | 1x of 3 | |
commercial real estate portfolio like kind exchange qualification requirements ENTITY EXPANSION | Google ↗ AI Mode ↗ | The user wants to understand what constitutes 'like-kind' specifically when dealing with commercial real estate portfolios. | — | buyers_guide | commercial portfolio exchange rules | 1x of 3 | |
estate planning strategies incorporating 1031 exchange for heirs PERSONALIZED | Google ↗ AI Mode ↗ | The user wants estate planning insights tailored to managing inherited real estate portfolios through tax-deferred exchanges. | — | case_study | inherited property exchange eligibility | 1x of 3 | |
qualified intermediary rules for identifying 1031 replacement property ENTITY EXPANSION | Google ↗ AI Mode ↗ | Learn how the qualified intermediary handles the written identification notice during the 45-day window. | — | web_article | replacement property identification gui… | 1x of 3 | |
estate planning strategies for commercial real estate 1031 exchange portfolio management PERSONALIZED | Google ↗ AI Mode ↗ | The user is looking for high-level fiduciary and estate planning approaches to manage large commercial portfolios under tax rules. | — | pdf_whitepaper | commercial portfolio exchange rules | 1x of 3 | |
three property rule 200 percent rule 95 percent rule 1031 exchange RELATED | Google ↗ AI Mode ↗ | The user needs to learn the three specific identification methods allowed by the IRS during the 45-day window. | — | how_to_steps | property identification valuation rules | 1x of 3 | |
handling multiple replacement properties 200 percent rule 95 percent rule 1031 RELATED | Google ↗ AI Mode ↗ | Understand the specific identification rules when a taxpayer wants to name more than one replacement property. | — | glossary/definition | property identification valuation rules | 1x of 3 | |
irs section 1031 identification period calculator RELATED | Google ↗ AI Mode ↗ | The user needs a practical tool to calculate exact calendar dates for the 45-day identification and 180-day exchange deadlines. | — | calculator/tool | exchange deadline calculator tools | 1x of 3 | |
commercial real estate portfolio management estate planning 1031 exchange PERSONALIZED | Google ↗ AI Mode ↗ | Discover advanced estate planning strategies specifically tailored for commercial real estate portfolios. | — | pdf_whitepaper | commercial portfolio exchange rules | 1x of 3 | |
identifying multiple replacement properties in 1031 exchange for portfolio REFORMULATION | Google ↗ AI Mode ↗ | The user seeks guidance on how to identify multiple properties when exchanging a larger commercial portfolio. | — | buyers_guide | multiple property identification checkl… | 1x of 3 | |
how to calculate 1031 exchange deadlines calculator tool IMPLICIT | Google ↗ AI Mode ↗ | The user wants a practical way to calculate exact calendar dates for the 45-day and 180-day deadlines. | — | calculator/tool | exchange deadline calculator tools | 1x of 3 | |
what happens if you miss the 45 day identification deadline in a 1031 exchange IMPLICIT | Google ↗ AI Mode ↗ | Find out the tax penalties and failure consequences of missing the strict 1031 identification timeline. | — | forum/qna | exchange timelines and deadlines | 1x of 3 | |
what happens if you miss the 45 day 1031 exchange identification deadline IMPLICIT | Google ↗ AI Mode ↗ | The user wants to know the tax penalties and disqualification consequences of failing to meet the identification timeline. | — | forum/qna | exchange timelines and deadlines | 1x of 3 | |
identifying replacement property rules 3 property rule 1031 REFORMULATION | Google ↗ AI Mode ↗ | Check the exact conditions of the Three-Property Rule for 1031 exchanges. | — | faq_page | multiple property identification checkl… | 1x of 3 | |
irs section 1031 regulations replacement property identification checklist REFORMULATION | Google ↗ AI Mode ↗ | The user wants a step-by-step checklist to ensure compliance with IRS Section 1031 identification protocols. | — | checklist | multiple property identification checkl… | 1x of 3 | |
multifamily retail office portfolio 1031 exchange identification rules ENTITY EXPANSION | Google ↗ AI Mode ↗ | The user wants examples of specific commercial property types (multifamily, retail, office) within a portfolio exchange. | — | pdf_whitepaper | commercial portfolio exchange rules | 1x of 3 | |
can beneficiaries complete a 1031 exchange after death of owner ENTITY EXPANSION | Google ↗ AI Mode ↗ | Determine if a decedent's estate or beneficiaries can initiate or continue a 1031 exchange. | — | web_article | inherited property exchange eligibility | 1x of 3 | |
delayed exchange vs reverse exchange for commercial real estate portfolios COMPARATIVE | Google ↗ AI Mode ↗ | The user wants to evaluate whether a delayed or reverse exchange is better when dealing with complex portfolio assets. | — | comparison_table | commercial portfolio exchange rules | 1x of 3 | |
commercial real estate replacement property identification checklist 1031 REFORMULATION | Google ↗ AI Mode ↗ | Get a step-by-step checklist to ensure valid identification of commercial replacement properties. | — | checklist | multiple property identification checkl… | 1x of 3 | |
inherited real estate portfolio holding period requirements for 1031 exchange RELATED | Google ↗ AI Mode ↗ | The user wants to understand if IRS 'intent to hold' rules apply or are modified when inheriting commercial properties. | — | faq_page | inherited property exchange eligibility | 1x of 3 |
Passes
Does another pass still surface new queries? A flattening curve means the fan-out has stabilised.
Geminix = pass, y = cumulative unique queries
| Model | Pass | Target | Generated | Seconds | Tokens (in / out) | Notes |
|---|---|---|---|---|---|---|
| gemini-3.5-flash-lite | 1 | 12 | 12 | — | 935 / 1,636 | |
| gemini-3.5-flash-lite | 2 | 12 | 12 | — | 935 / 1,591 | |
| gemini-3.5-flash-lite | 3 | 12 | 12 | — | 935 / 1,586 |