What federal tax rules apply when my small business sells an inherited property that had its tax basis stepped up upon the previous owner's death?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What federal tax rules apply when my small business sells an inherited property that had its tax basis stepped up upon the previous owner's death?
3 real searches · 1 real-search pass
IRS Publication 551 basis of inherited property fair market value date of death inherited property holding period sale capital gainsGoogle ↗
OBSERVED
IRS Publication 544 sale of business property inherited property depreciation recapture section 1231Google ↗
OBSERVED
IRS inherited property partnership S corporation C corporation sale real estate tax treatment 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 Publication 551 basis of inherited property fair market value date of death inherited property holding period sale capital gains Google ↗
IRS Publication 544 sale of business property inherited property depreciation recapture section 1231 Google ↗
IRS inherited property partnership S corporation C corporation sale real estate tax treatment section 1014 Google ↗
- Publication 550 (2025), Investment Income and Expenses · irs.gov
- Gifts & inheritances · irs.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Publication 551 (12/2025), Basis of Assets · irs.gov
- Publication 551 (12/2025), Basis of Assets · irs.gov
- Publication 544 – Sales and Other Dispositions of Assets · irs.gov
- IRC §1014 – Basis of Property Acquired From a Decedent · law.cornell.edu
- IRS Publication 550 – Investment Income and Expenses · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Publication 551 basis of inherited property fair market value date of death inherited property holding period sale capital gains OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS Publication 544 sale of business property inherited property depreciation recapture section 1231 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS inherited property partnership S corporation C corporation sale real estate tax treatment section 1014 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |