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Planning Basis research deskSection 01 · Page 15 of 15Last updated 3 November 2026

All web sources below were retrieved or found in indexed primary-source results on 3 November 2026. Dates in titles identify publication or data periods, not necessarily the last update. Publisher descriptions establish advertised scope, not independently verified outcomes.

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Sources cited on this page

  1. IRS — Understanding tax return preparer credentials and qualificationswww.irs.gov
  2. Cerebral Tax Advisors — Pricing and scopewww.cerebraltaxadvisors.com
  3. IRS — Qualified business income deductionwww.irs.gov
  4. IRS — IR-2026-06: Additional first-year depreciation guidance, 14 January 2026content.govdelivery.com
  5. IRS — Entities 3: LLC tax classificationwww.irs.gov
  6. IRS — S corporation compensation and medical insurance issueswww.irs.gov
  7. Department of Labor — Cash balance pension plans questions and answerswww.dol.gov
  8. NASBA — What is CPAverify?nasba.org
  9. FTC — Safeguards Rule: What your business needs to knowwww.ftc.gov
  10. IRS — Choosing a tax professionalwww.irs.gov