Practitioner Tool
97 unique citations across 28 articles.
Title 26 sections cited across the resources — depletion, basis, estate-tax, partnership, and disclaimer authorities.
Treas. Reg. sections that interpret the IRC provisions cited above.
IRS published guidance — Rev. Ruls., Rev. Procs., Notices — relied upon in the resource articles.
State probate, mineral, and family-law codes (Texas, Oklahoma, Pennsylvania, Ohio, Colorado, etc.).
Decisions cited as authority for surface/mineral severance, dormant-mineral, and royalty-interest doctrines.
Uniform Standards of Professional Appraisal Practice rules cited in valuation guidance.
Methodology. Citations are extracted at build time from each article’s section bodies and FAQs using high-confidence regular expressions for IRC, Treasury Regulation, state-code, named case, and USPAP forms. Citations that do not match a known prefix are deliberately skipped to keep the index high-signal rather than exhaustive.
Limitations. The index reflects what the articles cite, not what is currently in force. Always verify a statute, regulation, or case against the current authority before citing it in client work. When a resource article’s last-reviewed date is stale, treat the citations within it as stale as well.