About / Editorial
Author & Citations
Every post and playbook on Financial Freedom is grounded in primary authority — IRS.gov publications, the Internal Revenue Manual, Treasury regulations, the U.S. Code, and reported case law. This page is the master bibliography.
Editorial standards
- Primary sources only. We cite the statute, regulation, IRM section, or court opinion — not secondary commentary.
- Contemporaneous review. Every post is reviewed by a licensed CPA or estate-planning attorney before publication.
- Circular 230 disclosure. Outputs are estimates for educational use. Not a covered opinion. Engage counsel before implementing any strategy.
- Versioning. Material updates are dated. Hash anchors of every published post are written to the Stellar ledger for tamper-evident provenance.
Authorship
Posts are authored by the Financial Freedom editorial team with technical review by licensed fiduciary professionals. Each blog post carries its own publication date and citation block; each how-to playbook lists the IRC sections, regulations, and forms it relies on.
Bibliography
All external sources cited across the blog, grouped by origin. Each entry shows where it is referenced.
Case Law
- Estate of Grace, 395 U.S. 316 (1969) ↗
https://supreme.justia.com/cases/federal/us/395/316/
- Walton v. Comm'r, 115 T.C. 589 (2000) ↗
https://www.ustaxcourt.gov/
Congress
- Pub. L. 115-97 — Tax Cuts and Jobs Act ↗
https://www.congress.gov/bill/115th-congress/house-bill/1/text
IRM
- IRM 4.10.9 — Workpaper Organization ↗
https://www.irs.gov/irm/part4/irm_04-010-009
IRS.gov
- IRS — Estate Tax ↗
https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
- IRS — Trust Income Tax Brackets ↗
https://www.irs.gov/instructions/i1041
- Rev. Proc. 98-25 — Electronic Recordkeeping ↗
https://www.irs.gov/pub/irs-irbs/irb98-11.pdf
Statute
- IRC § 2010(c)(3) — Basic Exclusion ↗
https://www.law.cornell.edu/uscode/text/26/2010
- IRC § 6001 (Cornell LII) ↗
https://www.law.cornell.edu/uscode/text/26/6001
Treasury / eCFR
- Treas. Reg. § 20.2010-1(c) ↗
https://www.ecfr.gov/current/title-26/chapter-I/subchapter-B/part-20
Statute & authority index — How-To playbooks
Every how-to guide lists the IRC sections, Treasury regulations, and IRS forms it relies on. Open a playbook for full statutory context.
- How to Implement the Augusta Rule
- IRC § 280A(g) — Dwelling unit used as residence
- IRC § 162 — Trade or business expenses
- IRS Publication 527 — Residential Rental Property
- How to Shift Income to Beneficiaries
- IRC § 643(a) — Distributable Net Income
- IRC § 651 — Simple trust distribution deduction
- IRC § 661 — Complex trust distribution deduction
- IRC § 663(b) — 65-Day Rule
- IRC § 1411 — Net Investment Income Tax (3.8%)
- Treas. Reg. § 1.663(b)-1
- How to Execute a 1031 Like-Kind Exchange
- IRC § 1031 — Exchange of real property held for productive use or investment
- Treas. Reg. § 1.1031(k)-1 — Deferred exchanges
- Rev. Proc. 2000-37 — Reverse exchanges
- IRS Form 8824 — Like-Kind Exchanges
- How to Stack QSBS Exclusions
- IRC § 1202 — Partial exclusion for gain on QSBS
- IRC § 1045 — Rollover of gain from QSBS to other QSBS
- IRC § 1223(2) — Tacked holding periods
- IRC § 2501 — Gift tax
- How to Zero Out a CLAT
- IRC § 170(f)(2)(B) — Charitable contribution deduction for CLAT
- IRC § 2522(c)(2) — Gift-tax charitable deduction
- IRC § 7520 — Valuation tables
- Treas. Reg. § 25.7520-3 — Special rules
- IRS Publication 1457 — Actuarial Valuations Version 4A
- How to Capture the Step-Up in Basis
- IRC § 1014 — Basis of property acquired from a decedent
- IRC § 1014(f) — Consistent basis reporting
- IRC § 2031 — Definition of gross estate
- IRC § 2032 — Alternate valuation date
- IRC § 6035 — Basis information reporting (Form 8971)