Skip to content

Home/From the source

From the source

Official guidance.
A place to begin.

Primary-source references for the planning topics discussed on this site.

Resource links reviewed September 22, 2026. Rules and program availability can change. These sources provide background; they do not establish eligibility or replace advice on your circumstances. State treatment may differ from federal treatment.

Private clients

IRS: Estate and gift taxes ↗IRS: Taxation of U.S. residents ↗IRS: Capital gains and losses ↗California: Life insurance and annuities ↗

Business clients

U.S. Code: Section 1202 ↗IRS: Business structures ↗IRS: Form 8594, asset acquisitions ↗California FTB: Doing business ↗IRS: Transfer pricing ↗IRS: Retirement plan options ↗

Real estate

IRS: Opportunity Zones ↗IRS: Form 1120-REIT instructions ↗IRS: Audit guides, including cost segregation ↗IRS: Form 3115, accounting method changes ↗IRS: Publication 925, passive activity rules ↗IRS: Publication 541, partnerships ↗IRS: Like-kind real estate exchanges ↗California BOE: Assessment appeals ↗

For advisors

IRS: Understanding guidance and rulings ↗IRS: Professional responsibility and Circular 230 ↗

Tax incentives

California GO-Biz: California Competes ↗California: Residential PACE program background ↗USCIS: EB-5 Immigrant Investor Program ↗Los Angeles: Business improvement districts ↗California: Enhanced Infrastructure Financing Districts ↗

Let’s start with your situation

Your next decision deserves a plan.

Tell us what you’re considering, what’s at stake, and when you need to act.

Start a conversation