What qualifies as a like-kind replacement property under Section 1031 when transitioning from an equity REIT to a Delaware Statutory Trust?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What qualifies as a like-kind replacement property under Section 1031 when transitioning from an equity REIT to a Delaware Statutory Trust?
2 real searches · 1 real-search pass
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 (2)
Classes come from the query-classifier (a local Laya model). 2 of 2 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT2 real searches · gpt-6
IRS Section 1031 real property REIT stock not eligible like-kind exchange DST Revenue Ruling 2004-86 requirements Google ↗
Treasury Regulation 1.1031(a)-3 real property definition Delaware statutory trust Revenue Ruling 2004-86 IRS Google ↗
- Internal Revenue Bulletin: 2004-33 · irs.gov
- Internal Revenue Bulletin: 2020-26 · irs.gov
- Microsoft Word · irs.gov
- Treasury and IRS Address Exchanges of Interests in Delaware Statuatory Trust · home.treasury.gov
- 26 CFR § 1.1031(a)-3 - Definition of real property. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Section 1031 real property REIT stock not eligible like-kind exchange DST Revenue Ruling 2004-86 requirements OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
Treasury Regulation 1.1031(a)-3 real property definition Delaware statutory trust Revenue Ruling 2004-86 IRS OBSERVED | Google ↗ AI Mode ↗ | — | Definition | — | — | 1x of 1 |