Hamilton Customs
HTSUS, the dated tariff stack, CROSS, export controls.
The federal record, read as of its date.
Two research connectors for Claude: U.S. customs and federal tax, every answer anchored to the text in force.
Hamilton Tax & Law
The IRC by tax year, IRB life chains, treaties, Tax Court.
A specimen answer.
Section 1202 QSBS for stock issued in 2021: which vintage applies?
Stock issued in 2021 is read under the statute of its year: the 2021 vintage of § 1202, not today's text.
The law of a matter is the law of its date.
Pick a year. Hamilton answers from the text in force then, not from what the record says today.
26 U.S.C. § 11(b) — Tax imposed as in force · TY 2026
“The amount of the tax imposed by subsection (a) shall be 21 percent of taxable income.”
26 U.S.C. § 174A(a) — Domestic research or experimental expenditures TY beginning after Dec. 31, 2024
“Notwithstanding section 263, there shall be allowed as a deduction any domestic research or experimental expenditures which are paid or incurred by the taxpayer during the taxable year.”
What sits on the shelf.
Customs
- HTSUS current revision with legal notes
- Chapter-99 (301, 232, IEEPA) with dated Federal Register chronology
- Title 19 vintaged 2017 to today
- 19 CFR complete
- CROSS rulings, 220k+ live
- EBTI and WCO precedents
- CAFC opinions and the CIT barometer
- AD/CVD orders
- UFLPA Entity List
- EAR, ITAR, OFAC, Schedule B, Commerce Country Chart
Tax
- The IRC in USLM, one vintage per tax year
- 26 CFR, all parts
- IRB guidance with life chains
- 49 IRS publications served by section
- Official form PDFs and season instructions, tables parsed cell by cell
- Treaties with 69 countries, article by article
- Tax Court and appellate landmarks with the decision barometer
- SCOTUS tax corpus
- Title 31 FBAR
- AFRs served monthly
- USSG Part 2T and JCT Bluebooks
How it answers.
The date governs.
Entry date, tax year, ruling date: every answer is read against the text in force on the date that matters, never against a blended present.
Life chains, always.
A superseded ruling is never cited as current.
Read from the schedule itself.
GRI 1 descent, no lexical shortcut.
Precedent, weighed.
Barometers read by side.
Drafts, for your review.
Circular 230 and reasonable care stay with you.
The source, verbatim.
Statutes read article by article, citations carried with the answer.
The same question, twice.
Has Rev. Proc. 2013-13 (home office safe harbor) been modified or superseded?
A model recalling
It rings familiar as the simplified method, and nothing suggests it changed. It is probably still fine to rely on. No citation is offered, and the recollection is dated nowhere.
A model reading
The life chain is pulled and read: every modifying or superseding action, tagged and dated, down to the text in force today. The answer arrives carrying its citations.
Rev. Proc. 2013-13
life chain: read, dated
The difference is not intelligence. It is the record.
Three questions from the field.
Aluminum extrusions entered in March 2024, and the AD order has changed since: is the bill computed at the entry-date rates, or today’s — and what exactly changed in between?
the stack read at the entry date, each layer carrying its dated citation — and every change since, flagged.
We’ve filed 8517.62.00 for three years; a ruling issued to a competitor reads the same device elsewhere. Change prospectively, protest, or disclose — and what does the § 1592 exposure look like either way?
the options in order, the exposure math on each path, and the precedent weighed — on the record.
Shipment detained under UFLPA at Long Beach: which rebuttal evidence has actually moved these cases, and in what order should it be presented?
the evidentiary path as the cases have actually read it — deadlines first.
Who it serves.
Licensed customs brokers
Classification calls, entry files and reasonable care — argued from the schedule, its notes and the rulings, on the record.
Trade compliance officers
Screening, forced-labor exposure and the dated tariff stack, read before the goods move.
Import and export managers
One connector spans the import file and the export controls that follow it.
Tax attorneys
Point-in-time statute, life-chained guidance and weighed precedent — from planning through controversy.
CPAs and enrolled agents
Season materials read cell by cell, and returns drafted line by line for review.
Get the connectors.
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Ask.
Open Claude, on claude.ai or Claude Desktop, and ask in plain language. Hamilton does its best work with a capable model such as Claude Opus.
Classify a 6-foot braided USB-C to USB-C cable: the 10-digit HTSUS line, the GRI reasoning, and supporting CROSS rulings.
What is the 2024 standard deduction for married filing jointly with both spouses over 65, and which Rev. Proc. sets those amounts?
Has Rev. Proc. 2013-13 been modified or superseded? Walk me through its life chain.