How does the inherited property tax basis calculation change if the decedent lived in a community property state versus a common law state?
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The searches the AI actually ran for this prompt.
SEED QUERY
How does the inherited property tax basis calculation change if the decedent lived in a community property state versus a common law state?
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 Publication 555 community property basis adjustment death spouse section 1014(b)(6) common law joint property basis Google ↗
26 USC 1014(b)(6) community property 2040(b) joint interests spouses basis death Google ↗
- 26 U.S.C. § 1014: Basis of property acquired from a decedent · uscode.house.gov
- 26 U.S. Code § 2040 - Joint interests | U.S. Code | US Law · law.cornell.edu
- uscodeweb1.house.gov · uscodeweb1.house.gov
- Publication 551 (12/2025), Basis of Assets · irs.gov
- Publication 555 (12/2024), Community Property · irs.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Publication 555 community property basis adjustment death spouse section 1014(b)(6) common law joint property basis OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
26 USC 1014(b)(6) community property 2040(b) joint interests spouses basis death OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |