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    How Our Content Is Researched and Written

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    How TaxKiln US's editorial content is researched, written, and maintained. Every guide is built from primary statute and IRS publications, supported by worked numerical examples, and reviewed on a defined cycle. Every factual claim in our guides is traceable to a primary source.

    Research methodology

    **Primary sources first.** Every TaxKiln US guide is anchored in primary authority: - The Internal Revenue Code (IRC) and accompanying Treasury Regulations. - IRS publications: Publication 17, Publication 334 (Tax Guide for Small Business), Publication 535 (Business Expenses), Publication 560 (Retirement Plans for Small Business), and other relevant IRS guidance. - The Code of Federal Regulations (CFR) Title 26. - State department of revenue statutes, regulations, and publications for all 50 states and DC. - Social Security Act and CFR Title 20 for FICA, SE tax, and benefit coordination. **Worked examples.** We do not stop at rule description. Every significant mechanic is accompanied by a worked numerical example showing the calculation step-by-step. This is how practitioners think, and it is how readers build transferable understanding. **Practitioner-grade frameworks.** Where a decision is involved — LLC vs S-Corp, Roth vs Traditional, FEIE vs FTC — we present the decision framework (factors, thresholds, trade-offs) rather than a single verdict. The reader applies the framework to their own facts.

    Review cycle

    - All guides carry a 'Last reviewed' date visible on the page. - Tax rate pages are updated when the IRS publishes new indexed amounts — typically November each year for the upcoming tax year. - Pages affected by federal legislation (e.g., OBBBA provisions) are updated within 30 days of enactment or IRS guidance release. - State pages are reviewed within 30 days of significant state budget or rate changes. - Trade guides are reviewed annually against state licensing changes and trade-specific regulatory updates. - Pages affected by significant Tax Court or federal circuit decisions are reviewed when those decisions are released.

    US professional authorities referenced

    - The American Institute of CPAs (AICPA), the leading professional body for CPAs in the United States. - State boards of accountancy, which regulate CPA practice and ethics in each jurisdiction. - The United States Tax Court, whose decisions are the authoritative interpretation of contested IRC provisions. - Federal circuit courts of appeals for precedential tax decisions above the Tax Court. Where we signpost professional advice, we direct readers to the AICPA or relevant state board of accountancy directory rather than naming specific firms.

    Editorial review and corrections

    Every page is editorially reviewed for statute accuracy, interaction coverage, and edge-case completeness before publication. If you find content that is inconsistent with current statute or current IRS guidance, please email hello@kilnguides.co.uk. Confirmed errors are corrected and the page's 'Last reviewed' date is updated.

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