The practical layer beneath the guides — what to read next and where the rules live.
Direct pointers to the IRC sections behind each strategy — §1031, §1202, §168, §1400Z.
What a defensible study includes and the documentation that survives examination.
The 45- and 180-day clocks laid out as a working sheet.
How to confirm a tract designation and read a QOF for the ten-year thesis.
Plain-language definitions for every term across the strategy library.
Executed scenarios with real numbers — recovery, structure, documentation.