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.”
The federal record, read as of its date.
Two expert corpora connected to Claude: U.S. customs and federal tax. Open for evaluation, for the length of the launch.
What the corpus holds
- HTSUS current revision, legal notes included
- Chapter 99, dated 301, 232, IEEPA — Federal Register chronology
- Title 19 & 19 CFR vintaged 2017 to today, complete
- The IRC one vintage per tax year, by section
- IRB life chains a superseded text, never cited as current
- CROSS rulings 220,000+, read live
- Treaties 69 countries, article by article
- The courts Tax Court to SCOTUS, CIT to CAFC
The two desks
During launch, each connector adds to Claude in about two minutes, no account needed — and every answer carries its citations.
Hamilton Customs
U.S. customs at the entry date: the schedule, the dated measures, valuation, origin, the case.
- HTSUS at its current revision, complete hierarchy with section and chapter legal notes.
- Chapter-99 tariffs (301, 232, IEEPA) carrying their dated Federal Register chronology: the bill computes at the entry date.
- Title 19 vintaged 2017 to today and 19 CFR complete; AD/CVD orders and the UFLPA Entity List.
- 220,000+ CROSS rulings, EBTI and WCO precedents, CAFC opinions and the CIT barometer.
And it produces: entry drafts posed on the documents, computed bills, protests and disclosures drafted — the case worked end to end.
8517.62.00
19 U.S.C. § 1592
Hamilton Tax & Law
The right section, at the right tax year: the IRC vintaged, guidance life-chained, precedent weighed.
- The IRC in USLM, one vintage per tax year, read section by section under the statute of the year that governs.
- 26 CFR all parts, and IRB guidance with life chains: a superseded ruling is never cited as current.
- 49 IRS publications served by section; official forms and season instructions, tables parsed cell by cell.
- Treaties with 69 countries article by article; Tax Court and appellate landmarks, the SCOTUS tax corpus.
And it produces: the file analyzed in full, positions computed and sourced, returns drafted line by line, procedural drafts to practice standards.
26 U.S.C. § 174A
Rev. Proc. 2013-13
The method, straight down the line
Like the railroad: one line laid straight to the objective, and the order of dates is real.
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Add the connector
One click from claude.ai or Claude Desktop, no account to create during launch: the connector arrives prefilled, name and address included.
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Claude reads the record
Search, section reading in its dated vintage, sourced computation: the answer is built on the texts, not on recollection.
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You verify at the source
Every claim carries its exact citations: section, vintage, court, date. The decision stays with the professional.
The connectors run in Claude; answers gain depth with a capable model, such as Claude Opus.
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. § 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.”
Pivot years in red — 2018: the corporate rate; 2022: § 174 turns to amortization; 2025: § 174A. Chapter-99 tariffs carry their dated Federal Register chronology. Glide the cursor along the ruler — arrow keys work too.Tap or drag the ruler to pick a year.
From recall, or from the record
The same question, two answers: one resting on a model’s recollection, the other going back to the text. “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.
Unverifiable
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
- Every modifying or superseding action, tagged
- The text in force today, cited as such
The exhibit
A practitioner’s question, the answer in brief, and the citations that let you verify.
“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 is read at the entry date — each layer carrying its dated Federal Register citation — and every change since is flagged, dated and cited, so the two states of the order can be compared line by line.
Citations HTSUS ch. 99 Federal Register, dated AD/CVD order
“Section 1202 QSBS for stock issued in 2021: which vintage applies — the statute as it read then, or as it reads today?”
Stock issued in 2021 is read under the statute of its year: the 2021 vintage of § 1202, not today’s text — and the differences with the current vintage are flagged.
Citations 26 U.S.C. § 1202 as of 2021 IRB chain
Every desk, its question
Two fronts, five trades: what professionals hand to the record, and the question they ask first.
At the customs desk
Licensed customs brokers. You hand it classification calls and entry files, argued from the schedule, its notes and the rulings. “We’ve filed 8517.62.00 for three years; a competitor’s ruling reads the same device elsewhere: change, protest, or disclose?”
Trade compliance officers. You hand it screening, forced-labor exposure and the dated tariff stack, before the goods move. “Detained under UFLPA at Long Beach: which rebuttal evidence has actually moved these cases?”
Import and export managers. You hand it the import file and the export controls that follow it. “Entered in March 2024, the AD order changed since: which rates compute the bill?”
At the tax desk
Tax attorneys. You hand it the point-in-time statute, life-chained guidance and weighed precedent, from planning through controversy. “§ 1202 stock issued in 2021: which vintage applies?”
CPAs and enrolled agents. You hand it season materials read cell by cell, and returns drafted line by line for review. “MFJ, both spouses over 65: the 2024 standard deduction, and which Rev. Proc. sets it?”
The limits, stated plainly
- Hamilton is a research aid: it is not legal, tax or customs advice.
- Texts are served in their dated vintages: the governing version is the one in force at the date that matters.
- Always verify the citation given: drafts ship for practitioner review, and reasonable care remains with the filer.
- The service runs with Claude (claude.ai or Claude Desktop); a capable model, such as Claude Opus, gets the most from it.
For the full framework: frequently asked questions and legal notice.
Three questions, before you add
Where do the texts come from?
From the official corpora carried in the legend: the HTSUS and the dated chapter-99 chronology, Title 19 and 19 CFR, the IRC and 26 CFR, IRB guidance, CROSS rulings, treaties and the courts. Every answer points to the exact citation, for verification at the source.
Do I need an account?
During the launch period, access is open: no sign-up, no payment, no key to request. In time, each connector will become a subscription service; the terms will be announced on this site before any change, and adding will stay just as simple.
Is this legal or tax advice?
No: a sourced research aid. The professional verifies the citation given, weighs the situation and decides.
Add your first record
Pick your desk: the connector opens prefilled in Claude.
Launch access: open, no account.