I saw that and I'm not having a go at you. Those pieces are puff pieces, designed to give you some information but ultimately to get you to buy their services. If you want to look at what the accountancy and tax firms have to say, PWC, Sherings, Mazars etc, are all basically doing and saying the same things but hardly any of them are actually digging into the Revenue Code. For that part you should look at some of the posts by @Dogmatix who will give you far better insight, mostly because he's not selling anything.