The sources Excite Tax cites, and how they rank
Excite Tax cites the Internal Revenue Code, IRS guidance, the Utah State Tax Commission and the Utah Code, in that order when they disagree.
Ranked sources
- The Internal Revenue Code (uscode.house.gov) and 26 CFR (ecfr.gov).
- IRS guidance (irs.gov).
- The Utah State Tax Commission (tax.utah.gov) and the Utah Code (le.utah.gov).
- The SBA and the Department of Labor for adjacent questions.
- The Utah Division of Professional Licensing (secure.utah.gov/llv) for licences.
Trade press and other firms’ sites are read for context and never cited as authority. A number that cannot be traced to a source above is labelled illustrative or is not on the page.