Authoritative Sources Only

TaxGround references official government sources exclusively — ensuring defensibility and accuracy that professional practice demands.

Internal Revenue Code

Direct citations to Title 26 of the U.S. Code, the statutory foundation of federal tax law.

Treasury Regulations

Authoritative regulatory interpretations that carry the force of law.

IRS Publications

Official IRS guidance documents explaining tax law application.

Revenue Rulings

Official IRS interpretations on specific factual situations.

Revenue Procedures

IRS guidance on administrative and procedural matters.

Form Instructions

Official instructions providing practical compliance guidance.

Traceable Citations

Every conclusion includes specific source references you can verify independently

Sample Citation Format

"IRC §1031(a)(1) provides that no gain or loss shall be recognized on the exchange of real property held for productive use in a trade or business..."

(Source: 26 U.S.C. §1031 — find on Congress.gov or IRS.gov > Privacy, Disclosure, Tax Code)

TaxGround never references non-authoritative sources. No Wikipedia. No legal blogs. No third-party interpretations. Only official IRS and Treasury materials.

Built for Defensibility

Research output designed to support professional tax positions

Exceptions & Limitations

Every analysis includes comprehensive treatment of phase-outs, income limitations, timing restrictions, and special circumstances.

Risk Considerations

Strategic options presented with clear articulation of risk profiles and potential audit exposure.

Multiple Approaches

Complex scenarios include conservative, balanced, and aggressive options with trade-off analysis.

Professional Documentation

Output formatted for direct inclusion in client files and firm documentation.

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