The United States Tax Engine
Cassandra's United States tax engine reasons over US primary sources rather than a generic global model. Answers name the statute, the section, and the Internal Revenue Service (IRS) guidance relied on, so CPAs, enrolled agents, attorneys can verify the reasoning before it reaches a client.
Where legislation is amended or guidance is withdrawn, the engine states which version it relied on. Cross-border questions combine this engine with the applicable double tax agreement, the OECD Model Tax Convention commentary, the OECD Transfer Pricing Guidelines, and BEPS Pillar One and Pillar Two materials.
Key Regulatory Bodies in United States
- Internal Revenue Service (IRS)
- Securities and Exchange Commission (SEC)
- FinCEN — beneficial ownership and AML
- State departments of revenue
Core United States Tax Sources Covered
- Internal Revenue Code (Title 26) and Treasury Regulations
- IRS revenue rulings, revenue procedures and notices
- State income, franchise and sales/use tax codes
- Every output is an LLM-generated research draft requiring review by a practitioner qualified in the relevant jurisdiction. Cassandra Research is a software company and does not provide tax, legal, or financial advice.
AI Capabilities for United States Firms
Legislation and Guidance Research
Ask a US tax question and receive a structured answer citing the relevant Act, section, and Internal Revenue Service (IRS) guidance.
Advisory and Memo Drafting
Generate research memos, advice frameworks, and client communications formatted for professional review and sign-off.
Cross-Border Analysis
Combine the United States engine with other jurisdiction engines, the applicable double tax agreement, and OECD commentary.
Firm Knowledge Management
Organise research, precedents, and prior advice with AI-powered retrieval across your whole knowledge base.