Tax — a citable tax mind

US federal individual and business income tax: filing, deductions, credits, business tax, retirement accounts, penalties and notices — grounded exclusively in IRS publications, 26 USC, 26 CFR, and Tax Court opinions.

Editorial standard. Every claim on every page cites primary sources with an as-of date. Pages failing source re-verification are flagged, not served silently.

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2026-08-20last verification sweep

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This is general information, not advice. Tax summarizes primary sources (IRS, US Treasury, US Tax Court) as of the dates shown. It is not tax/legal/immigration advice and doesn’t account for your situation. Consult a qualified professional before acting. About this MIND

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