/* EIN and US business tax: modern knowledge-guide body, v2.
   Shared STATE.REPORT navigation and footer remain the baseline shell. */
#page.tax-page { --sans:Inter,"Noto Sans SC","PingFang SC","Microsoft YaHei",sans-serif; --topic-bg:#fff; --topic-alt:#f5f7fb; --topic-ink:#182239; --topic-body:#45516a; --topic-muted:#6c7890; --topic-accent:#435cd8; --topic-soft:#eaf0ff; --topic-line:#dce3ed; --topic-dark:#17243e; --topic-dark-text:#e3eafa; }
html[data-theme="dark"] #page.tax-page { --topic-bg:#111c2c; --topic-alt:#172438; --topic-ink:#e5ecf8; --topic-body:#c0ccdf; --topic-muted:#9baec8; --topic-accent:#a2b4ff; --topic-soft:#243457; --topic-line:#34415a; --topic-dark:#0c1523; --topic-dark-text:#e3eafa; }
#page.tax-page { max-width:none; padding:0; background:var(--topic-bg); color:var(--topic-ink); container-type:inline-size; }
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#page.tax-page p { text-wrap:pretty; }
#page.tax-page :is(p,li,dd) { line-height:1.9; }
#page.tax-page a { text-underline-offset:4px; }
#page.tax-page a:focus-visible,#page.tax-page summary:focus-visible { outline:2px solid var(--topic-accent); outline-offset:4px; }
#page.tax-page .topic-container { max-width:1256px; margin:auto; padding-inline:64px; }
#page.tax-page .topic-hero { padding:68px 0 60px; overflow:hidden; }
#page.tax-page .hero-topline { display:flex; align-items:center; justify-content:space-between; gap:24px; color:var(--topic-muted); font-size:11px; letter-spacing:1px; margin-bottom:40px; }
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#page.tax-page .topic-eyebrow::before { content:""; width:6px; height:6px; background:var(--topic-accent); border-radius:50%; }
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#page.tax-page h1 { font-size:clamp(44px,4.7vw,65px); font-weight:600; letter-spacing:-2.9px; line-height:1.2; margin:0 0 26px; }
#page.tax-page h1 span { color:var(--topic-accent); }
html[lang="en"] #page.tax-page h1 { font-size:clamp(45px,4.9vw,67px); letter-spacing:-3px; line-height:1.06; }
#page.tax-page .hero-intro { font-size:16px; color:var(--topic-body); max-width:525px; margin:0 0 28px; }
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html[data-theme="dark"] #page.tax-page .topic-cta { color:#101c31; }
#page.tax-page .topic-cta:hover { filter:brightness(.96); }
#page.tax-page .hero-diagram { padding:28px 0 28px 35px; border-left:1px solid var(--topic-line); }
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#page.tax-page .identity-flow { display:flex; flex-direction:column; gap:25px; }
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#page.tax-page .hero-meta a { text-decoration:underline; }
#page.tax-page .topic-nav { position:sticky; top:60px; z-index:13; background:var(--topic-bg); border-block:1px solid var(--topic-line); }
#page.tax-page .topic-nav .topic-container { position:relative; }
#page.tax-page .contents-list { display:flex; gap:28px; overflow-x:auto; scrollbar-width:none; padding:0; }
#page.tax-page .contents-list::-webkit-scrollbar { display:none; }
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#page.tax-page .contents-list a.current,#page.tax-page .contents-list a:hover { color:var(--topic-accent); border-bottom-color:var(--topic-accent); }
#page.tax-page .contents-list a span { font-size:9px; }
#page.tax-page .reading-line { height:2px; position:absolute; bottom:-1px; left:0; right:0; pointer-events:none; }
#page.tax-page .reading-fill { display:block; width:100%; height:2px; background:var(--topic-accent); transform:scaleX(0); transform-origin:left; }
#page.tax-page .orientation { padding-top:44px; padding-bottom:50px; }
#page.tax-page .orientation-label { color:var(--topic-muted); font-size:11px; margin-bottom:18px; }
#page.tax-page .orientation-layout { display:grid; grid-template-columns:repeat(3,minmax(0,1fr)); gap:36px; }
#page.tax-page .orientation-item { display:flex; align-items:flex-start; gap:13px; }
#page.tax-page .orientation-item .icon { margin-top:5px; width:19px; height:19px; color:var(--topic-accent); }
#page.tax-page .orientation-item strong { font-size:13px; font-weight:500; display:block; margin-bottom:5px; }
#page.tax-page .orientation-item p { font-size:11px; color:var(--topic-muted); line-height:1.75; margin:0; }
#page.tax-page .topic-section { padding-block:66px; border-top:1px solid var(--topic-line); scroll-margin-top:144px; }
#page.tax-page .topic-section.alt { background:var(--topic-alt); }
#page.tax-page .section-intro { display:grid; grid-template-columns:minmax(0,1fr) minmax(0,.95fr); gap:64px; margin-bottom:36px; align-items:start; }
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#page.tax-page h2 { font-size:33px; letter-spacing:-1px; font-weight:600; margin:0; line-height:1.35; }
html[lang="en"] #page.tax-page h2 { font-size:35px; letter-spacing:-1.3px; line-height:1.25; }
#page.tax-page .section-deck { font-size:14px; color:var(--topic-body); margin:38px 0 0; }
#page.tax-page .wide-summary { font-size:15px; color:var(--topic-body); max-width:830px; margin-bottom:28px; }
#page.tax-page .split-content { display:grid; grid-template-columns:minmax(0,1fr) minmax(0,1fr); gap:56px; align-items:start; }
#page.tax-page .split-content.wide-right { grid-template-columns:minmax(0,.76fr) minmax(0,1.24fr); }
#page.tax-page .topic-section h3 { font-size:18px; font-weight:600; letter-spacing:-.3px; margin:0 0 12px; line-height:1.5; }
#page.tax-page .topic-section h4 { font-size:13px; font-weight:600; margin:22px 0 8px; }
#page.tax-page .copy p { font-size:13px; color:var(--topic-body); margin-bottom:16px; }
#page.tax-page .copy p:last-child { margin-bottom:0; }
#page.tax-page .copy ul,#page.tax-page .copy ol { margin:0 0 16px; padding-left:19px; }
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#page.tax-page .topic-note { margin:24px 0 0; padding:18px 21px; border-radius:5px; background:var(--topic-soft); color:var(--topic-body); font-size:12px; line-height:1.85; }
#page.tax-page .topic-note strong { color:var(--topic-accent); }
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#page.tax-page .source-inline a { text-decoration:underline; }
#page.tax-page .branch-map { position:relative; background:var(--topic-dark); color:var(--topic-dark-text); border-radius:10px; padding:32px; margin-bottom:34px; }
#page.tax-page .branch-map h3,#page.tax-page .branch-map h4 { color:#f0f4ff; }
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#page.tax-page .map-header h3 { font-size:15px; margin:0; }
#page.tax-page .map-header span { color:#aabbd9; font-size:10px; }
#page.tax-page .map-root { display:flex; justify-content:center; }
#page.tax-page .map-node { display:inline-flex; flex-direction:column; gap:5px; align-items:center; padding:12px 26px; border:1px solid #5c6e91; border-radius:7px; min-width:180px; text-align:center; }
#page.tax-page .map-node strong { font-size:14px; color:#f0f4ff; font-weight:500; }
#page.tax-page .map-node small { font-size:10px; color:#b2c3e0; }
#page.tax-page .map-stem { width:1px; height:26px; background:#66799c; margin:auto; }
#page.tax-page .map-branches { display:grid; grid-template-columns:1fr 1fr; gap:48px; position:relative; }
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#page.tax-page .map-branch .branch-label { font-size:11px; color:#aebfe0; margin-bottom:9px; }
#page.tax-page .map-branch .map-node { min-width:0; width:100%; max-width:310px; }
#page.tax-page .map-caption { font-size:11px; line-height:1.8; color:#b8c8e4; border-top:1px solid #3b4c6a; padding-top:20px; margin:26px 0 0; }
#page.tax-page .map-caption strong { color:#d6e0f4; }
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#page.tax-page .definition-pair p { font-size:12px; color:var(--topic-body); margin:0; }
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#page.tax-page .process-step { position:relative; }
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#page.tax-page .process-step p { font-size:11px; color:var(--topic-body); line-height:1.8; margin:0; }
#page.tax-page .disclosure-list { border-top:1px solid var(--topic-line); }
#page.tax-page .disclosure { border-bottom:1px solid var(--topic-line); }
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#page.tax-page .disclosure[open] summary::after { content:"−"; }
#page.tax-page .disclosure summary .d-mark { font-size:10px; color:var(--topic-muted); }
#page.tax-page .disclosure summary strong { display:block; font-size:15px; font-weight:500; line-height:1.7; }
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#page.tax-page .disclosure-body { padding:2px 44px 30px 48px; max-width:1020px; }
#page.tax-page .disclosure-body p { font-size:13px; color:var(--topic-body); margin-bottom:15px; }
#page.tax-page .disclosure-body p:last-child { margin-bottom:0; }
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#page.tax-page .disclosure-body li { color:var(--topic-body); font-size:12px; margin-bottom:7px; padding-left:2px; }
#page.tax-page .disclosure-body h4 { font-size:13px; margin:21px 0 10px; }
#page.tax-page .disclosure-body .source-inline { font-size:10px; margin-top:20px; }
#page.tax-page .form-guide { display:grid; grid-template-columns:180px minmax(0,1fr); gap:30px; padding-block:28px; border-bottom:1px solid var(--topic-line); }
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#page.tax-page .form-guide h3 { font-size:15px; margin-bottom:8px; }
#page.tax-page .form-guide p { font-size:12px; color:var(--topic-body); margin:0 0 10px; }
#page.tax-page .form-guide details { margin-top:12px; }
#page.tax-page .form-guide details summary { font-size:11px; color:var(--topic-accent); cursor:pointer; padding:5px 0; }
#page.tax-page .form-guide details>div { padding-top:12px; }
#page.tax-page .form-guide ul { padding-left:19px; margin:0; }
#page.tax-page .form-guide li { font-size:12px; color:var(--topic-body); margin-bottom:7px; }
#page.tax-page .cross-border { display:grid; grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr); gap:64px; }
#page.tax-page .ownership-map { padding:30px 20px 26px; border-radius:8px; background:var(--topic-soft); color:var(--topic-ink); }
#page.tax-page .owner-node { text-align:center; }
#page.tax-page .owner-node .owner-icon { display:grid; place-items:center; width:46px; height:46px; margin:0 auto 13px; background:var(--topic-bg); color:var(--topic-accent); border-radius:50%; }
#page.tax-page .owner-node strong { display:block; font-size:14px; font-weight:600; }
#page.tax-page .owner-node small { display:block; font-size:11px; margin-top:5px; color:var(--topic-body); }
#page.tax-page .ownership-connector { width:1px; background:var(--topic-accent); height:48px; margin:13px auto; position:relative; }
#page.tax-page .ownership-connector span { position:absolute; left:14px; top:12px; color:var(--topic-accent); font-size:10px; white-space:nowrap; }
#page.tax-page .ownership-map .map-footnote { font-size:10px; color:var(--topic-body); line-height:1.8; text-align:center; margin:20px 0 0; }
#page.tax-page .lifecycle { display:grid; grid-template-columns:repeat(4,minmax(0,1fr)); gap:30px; margin:40px 0; }
#page.tax-page .life-stage { position:relative; padding-top:26px; border-top:1px solid var(--topic-line); }
#page.tax-page .life-stage::before { content:""; position:absolute; top:-4px; left:0; width:7px; height:7px; border-radius:50%; background:var(--topic-accent); }
#page.tax-page .life-stage small { display:block; color:var(--topic-accent); font-size:10px; margin-bottom:10px; }
#page.tax-page .life-stage h3 { font-size:15px; margin-bottom:10px; }
#page.tax-page .life-stage p { color:var(--topic-body); font-size:12px; margin:0; }
#page.tax-page .practical-list { margin:0; padding:0; list-style:none; }
#page.tax-page .practical-list li { display:grid; grid-template-columns:24px minmax(0,1fr); gap:14px; margin:0 0 23px; padding:0; }
#page.tax-page .practical-list .icon { color:var(--topic-accent); width:17px; height:17px; margin-top:4px; }
#page.tax-page .practical-list strong { display:block; font-size:13px; font-weight:600; margin-bottom:5px; }
#page.tax-page .practical-list p { color:var(--topic-body); font-size:12px; margin:0; }
#page.tax-page .record-cycle { position:relative; padding:30px; background:var(--topic-soft); border-radius:8px; }
#page.tax-page .record-cycle h3 { font-size:15px; margin-bottom:22px; }
#page.tax-page .cycle-row { display:flex; align-items:flex-start; gap:15px; margin:0 0 20px; }
#page.tax-page .cycle-row:last-child { margin:0; }
#page.tax-page .cycle-row span { display:grid; place-items:center; width:26px; height:26px; flex-shrink:0; color:var(--topic-accent); background:var(--topic-bg); border-radius:50%; font-size:10px; }
#page.tax-page .cycle-row strong { font-size:12px; display:block; font-weight:500; margin-bottom:4px; }
#page.tax-page .cycle-row p { font-size:11px; color:var(--topic-body); margin:0; }
#page.tax-page .change-columns { display:grid; grid-template-columns:repeat(2,minmax(0,1fr)); gap:60px; }
#page.tax-page .change-columns>div+div { padding-left:40px; border-left:1px solid var(--topic-line); }
#page.tax-page .source-list { list-style:none; padding:0; margin:25px 0 0; display:grid; grid-template-columns:1fr 1fr; gap:0 36px; }
#page.tax-page .source-list li { border-bottom:1px solid var(--topic-line); }
#page.tax-page .source-list a { display:flex; align-items:flex-start; justify-content:space-between; gap:18px; padding:17px 0; }
#page.tax-page .source-list strong { display:block; font-size:12px; font-weight:500; }
#page.tax-page .source-list small { display:block; font-size:10px; color:var(--topic-muted); margin-top:5px; line-height:1.6; }
#page.tax-page .source-list .icon { width:14px; height:14px; margin-top:5px; flex-shrink:0; color:var(--topic-accent); }
#page.tax-page .source-list a:hover strong { text-decoration:underline; }
#page.tax-page .source-meta { font-size:11px; color:var(--topic-muted); margin-top:20px; }
#page.tax-page .disclaimer { font-size:11px; color:var(--topic-muted); line-height:1.85; margin-top:30px; max-width:930px; }
#page.tax-page .topic-end { display:flex; justify-content:space-between; gap:24px; border-top:1px solid var(--topic-line); margin-top:35px; padding-top:22px; font-size:10px; color:var(--topic-muted); }
#page.tax-page .topic-end a { display:flex; align-items:center; gap:10px; color:var(--topic-accent); }
#page.tax-page .topic-end .icon { width:14px; height:14px; transform:rotate(-90deg); }
#page.tax-page [id] { scroll-margin-top:145px; }
@media(min-width:1600px) {
#page.tax-page .topic-container { max-width:1360px; }
#page.tax-page .topic-hero { padding-block:84px 72px; }
#page.tax-page .hero-layout { gap:96px; }
#page.tax-page h1,html[lang="en"] #page.tax-page h1 { font-size:71px; }
#page.tax-page .hero-intro { font-size:17px; }
#page.tax-page .hero-diagram { padding-left:52px; }
}
@media(max-width:1180px) {
#page.tax-page .topic-container { padding-inline:40px; }
#page.tax-page .hero-layout,#page.tax-page .section-intro { gap:42px; }
#page.tax-page .hero-layout { grid-template-columns:minmax(0,1fr) minmax(260px,.9fr); }
#page.tax-page h1 { font-size:50px; }
html[lang="en"] #page.tax-page h1 { font-size:54px; }
#page.tax-page .hero-diagram { padding-left:28px; }
#page.tax-page .contents-list { gap:21px; }
#page.tax-page .split-content,#page.tax-page .cross-border { gap:38px; }
#page.tax-page .topic-section { padding-block:54px; }
#page.tax-page .change-columns { gap:38px; }
#page.tax-page .change-columns>div+div { padding-left:30px; }
}
@media(max-width:980px) {
#page.tax-page .topic-container { padding-inline:30px; }
#page.tax-page .hero-layout { gap:32px; grid-template-columns:minmax(0,1fr) minmax(235px,.9fr); }
#page.tax-page h1 { font-size:45px; letter-spacing:-2px; }
html[lang="en"] #page.tax-page h1 { font-size:49px; letter-spacing:-2.3px; }
#page.tax-page .hero-intro { font-size:14px; }
#page.tax-page .hero-diagram { padding-left:22px; }
#page.tax-page .identity-line strong { font-size:13px; }
#page.tax-page .identity-line p { font-size:11px; }
#page.tax-page .hero-topline { margin-bottom:32px; }
#page.tax-page h2,html[lang="en"] #page.tax-page h2 { font-size:29px; }
#page.tax-page .section-intro { gap:35px; }
#page.tax-page .section-deck { font-size:13px; }
#page.tax-page .process-strip { gap:22px; }
#page.tax-page .process-step h3 { font-size:13px; }
#page.tax-page .process-step:not(:last-child)::after { right:-18px; }
#page.tax-page .form-guide { grid-template-columns:150px minmax(0,1fr); gap:24px; }
#page.tax-page .lifecycle { gap:24px; }
#page.tax-page .life-stage h3 { font-size:13px; }
#page.tax-page .life-stage p { font-size:11px; }
#page.tax-page .source-list { gap:0 24px; }
}
@media(max-width:760px) {
#page.tax-page .topic-container { padding-inline:23px; }
#page.tax-page .topic-hero { padding:35px 0; }
#page.tax-page .hero-topline { font-size:9px; letter-spacing:.5px; margin-bottom:28px; gap:16px; align-items:flex-start; }
#page.tax-page .hero-topline>span { text-align:right; }
#page.tax-page .hero-layout { display:block; }
#page.tax-page h1 { font-size:43px; letter-spacing:-1.8px; line-height:1.2; margin-bottom:22px; }
html[lang="en"] #page.tax-page h1 { font-size:47px; line-height:1.06; letter-spacing:-2px; }
#page.tax-page .hero-intro { font-size:14px; margin-bottom:23px; }
#page.tax-page .topic-cta { font-size:12px; padding:12px 17px; }
#page.tax-page .hero-diagram { border-left:0; border-top:1px solid var(--topic-line); padding:28px 0 0; margin-top:33px; }
#page.tax-page .diagram-kicker { font-size:9px; margin-bottom:20px; }
#page.tax-page .identity-flow { gap:20px; }
#page.tax-page .identity-line { grid-template-columns:30px minmax(0,1fr); gap:14px; }
#page.tax-page .identity-dot { width:29px; height:29px; font-size:9px; }
#page.tax-page .identity-line:not(:last-child)::after { left:14px; top:34px; bottom:-17px; }
#page.tax-page .identity-line strong { font-size:13px; }
#page.tax-page .identity-line p { font-size:11px; }
#page.tax-page .hero-diagram .diagram-footnote { margin:18px 0 0 44px; font-size:9px; }
#page.tax-page .hero-meta { margin-top:27px; gap:6px 16px; font-size:9px; }
#page.tax-page .topic-nav { top:92px; }
#page.tax-page .contents-list { gap:20px; margin-right:-23px; padding-right:23px; }
#page.tax-page .contents-list a { min-height:51px; font-size:11px; }
#page.tax-page .contents-list a span { font-size:8px; }
#page.tax-page [id],#page.tax-page .topic-section { scroll-margin-top:163px; }
#page.tax-page .orientation { padding-block:30px 34px; }
#page.tax-page .orientation-label { font-size:10px; margin-bottom:18px; }
#page.tax-page .orientation-layout { grid-template-columns:1fr; gap:19px; }
#page.tax-page .orientation-item { gap:12px; }
#page.tax-page .orientation-item strong { font-size:12px; }
#page.tax-page .orientation-item p { font-size:11px; }
#page.tax-page .orientation-item .icon { width:17px; }
#page.tax-page .topic-section { padding-block:38px; }
#page.tax-page .section-intro { display:block; margin-bottom:25px; }
#page.tax-page .section-kicker { font-size:9px; gap:9px; margin-bottom:13px; }
#page.tax-page .section-kicker .section-num { width:22px; height:22px; font-size:8px; }
#page.tax-page h2 { font-size:27px; letter-spacing:-.7px; line-height:1.4; }
html[lang="en"] #page.tax-page h2 { font-size:29px; line-height:1.22; letter-spacing:-1px; }
#page.tax-page .section-deck { margin-top:18px; font-size:13px; }
#page.tax-page .wide-summary { font-size:13px; margin-bottom:22px; }
#page.tax-page .split-content,#page.tax-page .split-content.wide-right,#page.tax-page .cross-border { display:block; }
#page.tax-page .split-content>div+div,#page.tax-page .cross-border>div+div { margin-top:30px; }
#page.tax-page .topic-section h3 { font-size:16px; }
#page.tax-page .topic-section h4 { font-size:12px; }
#page.tax-page .copy p,#page.tax-page .copy li { font-size:12px; }
#page.tax-page .topic-note { padding:16px 18px; font-size:11px; margin-top:20px; }
#page.tax-page .source-inline { font-size:9px; gap:5px 12px; margin-top:21px; }
#page.tax-page .branch-map { padding:23px 18px; border-radius:8px; margin-bottom:26px; }
#page.tax-page .map-header { display:block; margin-bottom:22px; }
#page.tax-page .map-header h3 { font-size:13px; }
#page.tax-page .map-header span { display:block; margin-top:7px; font-size:9px; }
#page.tax-page .map-node { padding:11px 13px; min-width:165px; }
#page.tax-page .map-node strong { font-size:12px; }
#page.tax-page .map-node small { font-size:9px; }
#page.tax-page .map-branches { gap:15px; }
#page.tax-page .map-branch .branch-label { font-size:9px; }
#page.tax-page .map-branch .map-node { padding:10px 8px; }
#page.tax-page .map-branch .map-node strong { font-size:11px; }
#page.tax-page .map-branch .map-node small { font-size:8px; }
#page.tax-page .map-caption { font-size:10px; margin-top:21px; padding-top:18px; }
#page.tax-page .definition-pair { margin-bottom:23px; }
#page.tax-page .definition-pair strong { font-size:13px; }
#page.tax-page .definition-pair p { font-size:12px; }
#page.tax-page .process-strip { grid-template-columns:1fr 1fr; gap:26px 25px; margin:25px 0 30px; }
#page.tax-page .process-step:nth-child(2)::after { display:none; }
#page.tax-page .process-step .step-num { font-size:10px; margin-bottom:11px; }
#page.tax-page .process-step h3 { font-size:13px; }
#page.tax-page .process-step p { font-size:11px; }
#page.tax-page .disclosure summary { grid-template-columns:24px minmax(0,1fr) 18px; gap:10px; padding:19px 0; }
#page.tax-page .disclosure summary .d-mark { font-size:9px; }
#page.tax-page .disclosure summary strong { font-size:13px; }
#page.tax-page .disclosure summary small { font-size:10px; }
#page.tax-page .disclosure summary::after { font-size:22px; }
#page.tax-page .disclosure-body { padding:0 0 24px 34px; }
#page.tax-page .disclosure-body p,#page.tax-page .disclosure-body li { font-size:12px; }
#page.tax-page .disclosure-body h4 { font-size:12px; }
#page.tax-page .disclosure-body .source-inline { font-size:9px; }
#page.tax-page .form-guide { grid-template-columns:1fr; gap:15px; padding-block:24px; }
#page.tax-page .form-label { font-size:23px; }
#page.tax-page .form-label span { margin-top:5px; font-size:9px; }
#page.tax-page .form-guide h3 { font-size:14px; }
#page.tax-page .form-guide p,#page.tax-page .form-guide li { font-size:12px; }
#page.tax-page .form-guide details summary { font-size:11px; }
#page.tax-page .ownership-map { padding:25px 18px; max-width:360px; margin-inline:auto; }
#page.tax-page .ownership-map .map-footnote { font-size:10px; }
#page.tax-page .owner-node strong { font-size:13px; }
#page.tax-page .lifecycle { display:block; margin:28px 0; padding-left:22px; border-left:1px solid var(--topic-line); }
#page.tax-page .life-stage { border-top:0; padding:0 0 28px; }
#page.tax-page .life-stage:last-child { padding-bottom:0; }
#page.tax-page .life-stage::before { top:5px; left:-26px; }
#page.tax-page .life-stage small { font-size:9px; margin-bottom:6px; }
#page.tax-page .life-stage h3 { font-size:14px; margin-bottom:8px; }
#page.tax-page .life-stage p { font-size:12px; }
#page.tax-page .practical-list strong { font-size:12px; }
#page.tax-page .practical-list p { font-size:12px; }
#page.tax-page .record-cycle { padding:23px; }
#page.tax-page .record-cycle h3 { font-size:14px; }
#page.tax-page .cycle-row { gap:13px; }
#page.tax-page .cycle-row strong { font-size:12px; }
#page.tax-page .cycle-row p { font-size:11px; }
#page.tax-page .change-columns { display:block; }
#page.tax-page .change-columns>div+div { border-left:0; border-top:1px solid var(--topic-line); margin-top:30px; padding:30px 0 0; }
#page.tax-page .source-list { display:block; }
#page.tax-page .source-list a { padding:16px 0; }
#page.tax-page .source-list strong { font-size:11px; }
#page.tax-page .source-list small { font-size:9px; }
#page.tax-page .source-meta { font-size:10px; }
#page.tax-page .disclaimer { font-size:10px; margin-top:25px; }
#page.tax-page .topic-end { font-size:9px; margin-top:27px; gap:15px; }
}
@media(max-width:359px) {
#page.tax-page .topic-container { padding-inline:18px; }
#page.tax-page h1 { font-size:38px; }
html[lang="en"] #page.tax-page h1 { font-size:42px; }
#page.tax-page h2 { font-size:24px; }
html[lang="en"] #page.tax-page h2 { font-size:27px; }
#page.tax-page .contents-list { margin-right:-18px; padding-right:18px; }
#page.tax-page .map-branches { gap:10px; }
#page.tax-page .map-branch .map-node { padding-inline:6px; }
}
@container (max-width:720px) {
#page.tax-page .hero-layout,#page.tax-page .section-intro,#page.tax-page .split-content,#page.tax-page .split-content.wide-right,#page.tax-page .cross-border,#page.tax-page .change-columns { grid-template-columns:1fr; }
#page.tax-page .hero-diagram { border-left:0; border-top:1px solid var(--topic-line); margin-top:28px; padding:26px 0 0; }
#page.tax-page .section-deck { margin-top:5px; }
#page.tax-page .orientation-layout { gap:23px; }
#page.tax-page .orientation-item { gap:10px; }
#page.tax-page .lifecycle { grid-template-columns:1fr 1fr; gap:30px; }
#page.tax-page .change-columns>div+div { border-left:0; border-top:1px solid var(--topic-line); padding:30px 0 0; }
#page.tax-page .source-list { grid-template-columns:1fr; }
}
@media(prefers-reduced-motion:reduce) {
#page.tax-page *,#page.tax-page *::before,#page.tax-page *::after { scroll-behavior:auto!important; transition:none!important; }
}
/* v3 multi-page guide. Everything here is inside the topic body mount. */
#page.tax-page .landing-header { padding-top:54px; padding-bottom:34px; }
#page.tax-page .landing-header h1 { margin-top:22px; font-size:54px; max-width:940px; }
#page.tax-page .landing-intro { max-width:810px; }
#page.tax-page .landing-intro p { font-size:16px; }
#page.tax-page .chapter-meta { margin:23px 0 0; font-size:11px; color:var(--topic-muted); }
#page.tax-page .landing-columns { display:grid; grid-template-columns:minmax(0,1.1fr) minmax(300px,.9fr); gap:64px; padding-bottom:60px; }
#page.tax-page .landing-contents { position:sticky; top:92px; align-self:start; padding-top:30px; }
#page.tax-page .landing-contents>h2 { font-size:18px; margin-bottom:19px; }
#page.tax-page .chapter-index { display:flex; flex-direction:column; border-top:1px solid var(--topic-line); }
#page.tax-page .chapter-index>a { display:flex; align-items:center; gap:16px; padding:20px 0; border-bottom:1px solid var(--topic-line); }
#page.tax-page .chapter-index>a>span { color:var(--topic-muted); font-size:10px; }
#page.tax-page .chapter-index strong { font-size:13px; font-weight:500; }
#page.tax-page .chapter-index .icon { margin-left:auto; width:15px; height:15px; color:var(--topic-accent); }
#page.tax-page .chapter-index a:hover strong { color:var(--topic-accent); }
#page.tax-page .route-list { display:flex; flex-direction:column; }
#page.tax-page .route-list>a { display:flex; align-items:flex-start; gap:15px; border-top:1px solid var(--topic-line); padding:23px 0; }
#page.tax-page .route-list>a:last-child { border-bottom:1px solid var(--topic-line); }
#page.tax-page .route-list .route-marker { flex-shrink:0; padding-top:4px; font-size:11px; color:var(--topic-accent); }
#page.tax-page .route-list h3 { font-size:16px; margin:0 0 9px; font-weight:500; }
#page.tax-page .route-list p { font-size:12px; margin:0; }
#page.tax-page .route-list .icon { margin-top:5px; width:16px; height:16px; color:var(--topic-accent); }
#page.tax-page .chapter-masthead { padding-top:33px; padding-bottom:38px; border-bottom:1px solid var(--topic-line); }
#page.tax-page .chapter-back { display:inline-flex; align-items:center; gap:8px; color:var(--topic-muted); font-size:11px; margin-bottom:30px; }
#page.tax-page .chapter-back .icon { width:14px; height:14px; }
#page.tax-page .chapter-masthead .section-kicker { margin-bottom:15px; font-size:10px; }
#page.tax-page .chapter-masthead h1 { font-size:42px; letter-spacing:-1.5px; margin-bottom:23px; max-width:990px; }
#page.tax-page .chapter-deck { max-width:880px; }
#page.tax-page .chapter-deck p { font-size:15px; margin-bottom:0; }
#page.tax-page .chapter-layout { display:grid; grid-template-columns:182px minmax(0,1fr); gap:55px; padding-top:14px; padding-bottom:30px; }
#page.tax-page .chapter-toc { position:sticky; top:89px; align-self:start; padding-top:26px; }
#page.tax-page .contents-kicker { font-size:10px; color:var(--topic-muted); letter-spacing:.8px; margin-bottom:17px; }
#page.tax-page .chapter-toc .contents-list { display:flex; flex-direction:column; gap:0; overflow:visible; }
#page.tax-page .chapter-toc .contents-list a { white-space:normal; min-height:0; display:block; padding:10px 0 10px 12px; border-bottom:0; border-left:1px solid var(--topic-line); line-height:1.7; font-size:11px; }
#page.tax-page .chapter-toc .contents-list a.current { border-left:2px solid var(--topic-accent); padding-left:11px; }
#page.tax-page .all-chapters { display:inline-block; margin-top:26px; font-size:11px; color:var(--topic-accent); }
#page.tax-page .chapter-content { min-width:0; }
#page.tax-page .chapter-block { padding-block:32px; border-bottom:1px solid var(--topic-line); scroll-margin-top:87px; }
#page.tax-page .chapter-block:last-child { border-bottom:0; }
#page.tax-page .chapter-block>h2 { font-size:26px; margin:0 0 22px; line-height:1.4; letter-spacing:-.65px; }
#page.tax-page .chapter-block .copy p { font-size:14px; line-height:1.95; margin-bottom:18px; }
#page.tax-page .chapter-block .copy li { font-size:13px; line-height:1.95; margin-bottom:10px; }
#page.tax-page .chapter-block .copy h3 { font-size:18px; line-height:1.5; margin:20px 0 12px; font-weight:600; }
#page.tax-page .chapter-block .copy h4 { font-size:14px; margin:22px 0 11px; }
#page.tax-page .chapter-content .split-content,#page.tax-page .chapter-content .split-content.wide-right { display:block; }
#page.tax-page .chapter-content .split-content>div+div { margin-top:30px; }
#page.tax-page .chapter-content .disclosure-body { padding-left:0; padding-right:0; }
#page.tax-page .chapter-content .process-strip { grid-template-columns:1fr 1fr; gap:27px 35px; margin-top:4px; }
#page.tax-page .chapter-content .process-step:nth-child(2)::after { display:none; }
#page.tax-page .chapter-content .process-step p { font-size:12px; }
#page.tax-page .chapter-content .form-guide { grid-template-columns:115px minmax(0,1fr); gap:28px; }
#page.tax-page .reference-marks { display:inline-flex; flex-wrap:wrap; gap:7px; margin:0 0 7px; font-size:11px; line-height:1.8; color:var(--topic-accent); }
#page.tax-page .reference-marks a:hover { text-decoration:underline; }
#page.tax-page .reference-marks a:target { background:var(--topic-soft); outline:3px solid var(--topic-soft); }
#page.tax-page .chapter-detail { margin:24px 0; border-top:1px solid var(--topic-line); border-bottom:1px solid var(--topic-line); }
#page.tax-page .chapter-detail summary { padding:18px 0; color:var(--topic-accent); font-size:13px; cursor:pointer; }
#page.tax-page .chapter-detail>div { padding-bottom:20px; }
#page.tax-page .method-pair { display:grid; grid-template-columns:1fr 1fr; gap:30px; margin:18px 0 24px; }
#page.tax-page address { font-style:normal; font-size:13px; line-height:1.9; color:var(--topic-body); padding-left:17px; border-left:2px solid var(--topic-line); margin:12px 0 20px; }
#page.tax-page .chapter-pagination { display:flex; justify-content:space-between; gap:35px; padding-top:24px; padding-bottom:27px; border-top:1px solid var(--topic-line); }
#page.tax-page .chapter-pagination a { display:flex; align-items:center; gap:15px; font-size:12px; max-width:48%; color:var(--topic-ink); }
#page.tax-page .chapter-pagination a:last-child { text-align:right; margin-left:auto; }
#page.tax-page .chapter-pagination small { display:block; color:var(--topic-muted); font-size:10px; margin-bottom:6px; }
#page.tax-page .chapter-pagination .icon { width:17px; height:17px; color:var(--topic-accent); }
#page.tax-page .chapter-disclaimer { color:var(--topic-muted); font-size:10px; line-height:1.9; padding-top:8px; padding-bottom:36px; }
#page.tax-page .mobile-chapter-toc { display:none; }
#page.tax-page .reference-directory { list-style:none; padding:0; margin:0; }
#page.tax-page .reference-directory>li { padding:24px 0; margin:0!important; border-bottom:1px solid var(--topic-line); scroll-margin-top:87px; }
#page.tax-page .reference-directory>li:first-child { padding-top:0; }
#page.tax-page .reference-directory>li:last-child { border-bottom:0; }
#page.tax-page .reference-heading { display:flex; gap:13px; align-items:baseline; }
#page.tax-page .reference-heading>span { font-size:12px; color:var(--topic-accent); }
#page.tax-page .reference-heading h3 { margin:0 0 12px!important; font-size:16px!important; }
#page.tax-page .official-url { font-size:11px; line-height:1.8; color:var(--topic-accent); overflow-wrap:anywhere; text-decoration:underline; }
#page.tax-page .source-check { font-size:10px!important; color:var(--topic-muted); margin:10px 0 12px!important; }
#page.tax-page .source-context { display:flex; flex-wrap:wrap; gap:6px 13px; font-size:10px; color:var(--topic-muted); line-height:1.9; }
#page.tax-page .source-context strong { flex-basis:100%; font-weight:400; }
#page.tax-page .source-context a { text-decoration:underline; color:var(--topic-body); }
#page.tax-page .reference-directory>li:target { background:var(--topic-soft); box-shadow:18px 0 var(--topic-soft),-18px 0 var(--topic-soft); }
#page.tax-page [id] { scroll-margin-top:87px; }
@media(max-width:1180px) {
 #page.tax-page .landing-columns { gap:42px; }
 #page.tax-page .chapter-layout { grid-template-columns:155px minmax(0,1fr); gap:36px; }
 #page.tax-page .chapter-masthead h1 { font-size:38px; }
}
@media(max-width:760px) {
 #page.tax-page .landing-header { padding-top:30px; padding-bottom:20px; }
 #page.tax-page .landing-header h1 { font-size:36px; letter-spacing:-1.1px; margin-top:20px; }
 #page.tax-page .landing-intro p { font-size:14px; }
 #page.tax-page .chapter-meta { font-size:10px; margin-top:19px; }
 #page.tax-page .landing-columns { display:flex; flex-direction:column-reverse; gap:18px; padding-bottom:28px; }
 #page.tax-page .landing-contents { position:static; padding-top:10px; }
 #page.tax-page .landing-contents>h2 { font-size:17px; }
 #page.tax-page .chapter-index>a { padding:16px 0; gap:14px; }
 #page.tax-page .chapter-index strong { font-size:12px; }
 #page.tax-page .chapter-masthead { padding-top:24px; padding-bottom:27px; }
 #page.tax-page .chapter-back { margin-bottom:24px; font-size:10px; }
 #page.tax-page .chapter-masthead h1 { font-size:31px; letter-spacing:-.8px; margin-bottom:18px; }
 #page.tax-page .chapter-deck p { font-size:13px; }
 #page.tax-page .chapter-layout { display:block; padding-top:0; padding-bottom:20px; }
 #page.tax-page .chapter-toc { display:none; }
 #page.tax-page .mobile-chapter-toc { display:block; border-bottom:1px solid var(--topic-line); }
 #page.tax-page .mobile-chapter-toc summary { color:var(--topic-accent); font-size:12px; padding:18px 0; cursor:pointer; }
 #page.tax-page .mobile-chapter-toc .contents-list { display:flex; flex-direction:column; gap:0; margin:0; padding:0 0 18px; }
 #page.tax-page .mobile-chapter-toc .contents-list a { padding:7px 0; min-height:0; border:0; white-space:normal; line-height:1.7; font-size:11px; }
 #page.tax-page .chapter-block { padding-block:28px; }
 #page.tax-page .chapter-block>h2 { font-size:23px; margin-bottom:18px; letter-spacing:-.4px; }
 #page.tax-page .chapter-block .copy p { font-size:13px; line-height:1.95; }
 #page.tax-page .chapter-block .copy li { font-size:12px; line-height:1.95; }
 #page.tax-page .chapter-block .copy h3 { font-size:16px; }
 #page.tax-page .chapter-content .form-guide { grid-template-columns:1fr; gap:12px; }
 #page.tax-page .chapter-content .process-strip { gap:24px; }
 #page.tax-page .chapter-content .process-step p { font-size:11px; }
 #page.tax-page .method-pair { grid-template-columns:1fr; gap:7px; }
 #page.tax-page .route-list h3 { font-size:14px; }
 #page.tax-page .route-list p { font-size:12px!important; }
 #page.tax-page .chapter-pagination { gap:22px; padding-block:22px; }
 #page.tax-page .chapter-pagination a { font-size:11px; gap:10px; }
 #page.tax-page .chapter-pagination small { font-size:9px; }
 #page.tax-page .chapter-pagination .icon { width:14px; height:14px; }
 #page.tax-page .chapter-disclaimer { font-size:9px; padding-bottom:26px; }
 #page.tax-page .reference-heading h3 { font-size:14px!important; }
 #page.tax-page .reference-heading>span { font-size:11px; }
 #page.tax-page .official-url { font-size:10px; }
 #page.tax-page .reference-marks { font-size:10px; }
}
@container (max-width:680px) {
 #page.tax-page .landing-columns { grid-template-columns:1fr; }
 #page.tax-page .landing-contents { position:static; }
 #page.tax-page .chapter-layout { grid-template-columns:1fr; }
 #page.tax-page .chapter-toc { display:none; }
 #page.tax-page .mobile-chapter-toc { display:block; border-bottom:1px solid var(--topic-line); }
 #page.tax-page .mobile-chapter-toc summary { padding:17px 0; color:var(--topic-accent); font-size:12px; cursor:pointer; }
 #page.tax-page .mobile-chapter-toc .contents-list { display:flex; flex-direction:column; gap:0; padding-bottom:16px; }
 #page.tax-page .mobile-chapter-toc .contents-list a { min-height:0; padding:6px 0; border:0; white-space:normal; }
}
/* v5 balanced reading scale: 15px prose, CN 1.85 / EN 1.75.
   Hierarchy adjusted within the topic; no shared-shell rules. */
#page.tax-page { --topic-leading:1.85; --topic-prose:15px; }
html[lang="en"] #page.tax-page { --topic-leading:1.75; }
#page.tax-page .chapter-layout { grid-template-columns:180px minmax(0,720px); justify-content:center; gap:48px; }
#page.tax-page .chapter-content { max-width:720px; width:100%; }
#page.tax-page .chapter-deck { max-width:800px; }
#page.tax-page .landing-intro { max-width:800px; }
#page.tax-page .copy :is(p,li,dd),
#page.tax-page .chapter-block .copy :is(p,li,dd),
#page.tax-page .chapter-content .process-step p,
#page.tax-page .chapter-block .route-list p { font-size:var(--topic-prose); line-height:var(--topic-leading); }
#page.tax-page .copy p,#page.tax-page .chapter-block .copy p { margin-bottom:16px; }
#page.tax-page .chapter-block .copy li { margin-bottom:12px; }
#page.tax-page .landing-intro p,#page.tax-page .chapter-deck p { font-size:16px; line-height:var(--topic-leading); }
#page.tax-page .chapter-block>h2 { font-size:25px; line-height:1.4; letter-spacing:-.6px; margin-bottom:20px; }
#page.tax-page .chapter-block .copy h3 { font-size:18px; line-height:1.5; }
#page.tax-page .chapter-block .copy h4 { font-size:16px; line-height:1.6; }
#page.tax-page .topic-note { font-size:15px; line-height:var(--topic-leading); padding:20px 23px; }
#page.tax-page .disclosure summary strong { font-size:16px; line-height:1.65; }
#page.tax-page .disclosure summary small { font-size:14px; line-height:1.75; }
#page.tax-page .disclosure summary .d-mark { font-size:12px; }
#page.tax-page .chapter-detail summary,#page.tax-page .form-guide details summary { font-size:15px; line-height:1.8; }
#page.tax-page .chapter-index strong { font-size:15px; line-height:1.65; }
#page.tax-page .chapter-index>a>span { font-size:12px; }
#page.tax-page .route-list h3,#page.tax-page .chapter-block .route-list h3 { font-size:17px; line-height:1.5; }
#page.tax-page .route-list p { font-size:15px!important; line-height:var(--topic-leading); }
#page.tax-page .route-list .route-marker { font-size:13px; }
#page.tax-page .form-label { font-size:24px; }
#page.tax-page .form-label span { font-size:14px; line-height:1.65; }
#page.tax-page .process-step .step-num,#page.tax-page .cycle-row span { font-size:13px; }
#page.tax-page .cycle-row strong,#page.tax-page .practical-list strong { font-size:16px; line-height:1.65; }
#page.tax-page address { font-size:15px; line-height:1.8; overflow-wrap:anywhere; }
#page.tax-page .chapter-meta,#page.tax-page .chapter-back,#page.tax-page .section-kicker,#page.tax-page .contents-kicker { font-size:13px; }
#page.tax-page .chapter-masthead .section-kicker { font-size:13px; }
html[lang="en"] #page.tax-page .chapter-block>h2 { font-size:25px; line-height:1.35; letter-spacing:-.6px; }
html[lang="en"] #page.tax-page .chapter-masthead h1 { font-size:34px; line-height:1.2; letter-spacing:-1.5px; }
html[lang="en"] #page.tax-page .landing-header h1 { font-size:34px; line-height:1.1; letter-spacing:-2px; }
#page.tax-page .landing-contents>h2,html[lang="en"] #page.tax-page .landing-contents>h2 { font-size:18px; line-height:1.5; }
#page.tax-page .topic-eyebrow { font-size:13px; line-height:1.6; }
#page.tax-page .chapter-toc .contents-list a { font-size:14px; line-height:1.75; padding-block:11px; }
#page.tax-page .all-chapters { font-size:14px; }
#page.tax-page .chapter-pagination a { font-size:15px; line-height:1.65; }
#page.tax-page .chapter-pagination small { font-size:12px; }
#page.tax-page .chapter-disclaimer { font-size:13px; line-height:1.85; }
#page.tax-page .reference-marks { font-size:12px; line-height:1.65; gap:9px; }
#page.tax-page .reference-heading h3 { font-size:16px!important; line-height:1.65; }
#page.tax-page .reference-heading>span { font-size:14px; }
#page.tax-page .official-url { font-size:14px; line-height:1.8; }
#page.tax-page .source-check { font-size:13px!important; line-height:1.8!important; }
#page.tax-page .source-context { font-size:14px; line-height:1.8; }
#page.tax-page .landing-columns { grid-template-columns:minmax(0,1.2fr) minmax(300px,.8fr); gap:60px; }
#page.tax-page .chapter-block { padding-block:32px; }
#page.tax-page .chapter-content .process-strip { gap:30px 40px; }
#page.tax-page .example-note { border-left:3px solid var(--topic-accent); padding:3px 0 3px 22px; margin:28px 0; }
#page.tax-page .example-note h3 { color:var(--topic-accent); }
#page.tax-page .example-note p:last-child { margin-bottom:0; }
/* Diagrams show relationships, conditions, and separate tasks. Their labels
   remain actual text in meaningful lists rather than baked-in images. */
#page.tax-page .framework-container { padding-top:28px; padding-bottom:4px; }
#page.tax-page .topic-framework { margin:0; padding:27px 30px; background:var(--topic-alt); border:1px solid var(--topic-line); border-radius:8px; }
#page.tax-page .topic-framework figcaption { font-size:16px; font-weight:600; line-height:1.7; margin-bottom:20px; }
#page.tax-page .framework-flow { display:flex; list-style:none; margin:0; padding:0; gap:32px; }
#page.tax-page .framework-flow>li { position:relative; flex:1; min-width:0; padding:10px 0 8px; border-top:2px solid var(--topic-accent); line-height:1.7; }
#page.tax-page .framework-flow>li+li::before { content:"→"; position:absolute; left:-27px; top:7px; color:var(--topic-muted); font-size:18px; }
#page.tax-page .framework-flow strong { display:block; font-size:15px; font-weight:600; line-height:1.65; margin-bottom:7px; }
#page.tax-page .framework-flow span { display:block; font-size:14px; line-height:1.8; color:var(--topic-body); }
#page.tax-page .framework-flow :is(strong,span),#page.tax-page .framework-classification :is(strong,p) { overflow-wrap:anywhere; }
#page.tax-page .framework-flow.independent>li+li::before { display:none; }
#page.tax-page .framework-label { display:block; font-size:14px; line-height:1.75; color:var(--topic-accent); margin-bottom:13px; }
#page.tax-page .framework-branch+.framework-branch { margin-top:25px; padding-top:22px; border-top:1px dashed var(--topic-line); }
#page.tax-page .framework-origin { width:fit-content; max-width:100%; margin:0 auto 33px; padding:9px 17px; background:var(--topic-bg); border:1px solid var(--topic-line); border-radius:4px; font-size:15px; line-height:1.7; text-align:center; position:relative; }
#page.tax-page .framework-origin::after { content:""; height:33px; width:1px; background:var(--topic-line); position:absolute; top:100%; left:50%; }
#page.tax-page .framework-classification { display:grid; grid-template-columns:repeat(3,minmax(0,1fr)); gap:28px; border-top:1px solid var(--topic-line); }
#page.tax-page .framework-classification>div { padding-top:28px; position:relative; }
#page.tax-page .framework-classification>div::before { content:""; position:absolute; width:1px; height:19px; top:0; left:50%; background:var(--topic-line); }
#page.tax-page .framework-classification strong { display:block; font-size:16px; line-height:1.6; font-weight:600; }
#page.tax-page .framework-classification p { margin:8px 0 0; color:var(--topic-body); font-size:14px; line-height:1.8; }
#page.tax-page .framework-parallel { display:grid; grid-template-columns:1fr 1fr; gap:40px; }
#page.tax-page .framework-parallel>.framework-branch+.framework-branch { margin:0; border:0; padding:0; }
#page.tax-page .framework-parallel .framework-flow { gap:26px; }
#page.tax-page .framework-parallel .framework-flow>li+li::before { left:-23px; }
#page.tax-page .framework-foot { margin:23px 0 0; padding-top:18px; border-top:1px solid var(--topic-line); color:var(--topic-body); font-size:14px; line-height:1.85; }
#page.tax-page .topic-framework .reference-marks { margin-top:12px; margin-bottom:0; }
@container(max-width:980px) {
 #page.tax-page .chapter-layout { display:block; }
 #page.tax-page .chapter-content { margin-inline:auto; }
 #page.tax-page .chapter-toc { display:none; }
 #page.tax-page .mobile-chapter-toc { display:block; border-bottom:1px solid var(--topic-line); }
 #page.tax-page .mobile-chapter-toc summary { padding:20px 0; font-size:15px; line-height:1.7; color:var(--topic-accent); cursor:pointer; }
 #page.tax-page .mobile-chapter-toc .contents-list { display:flex; flex-direction:column; gap:0; padding:0 0 18px; margin:0; }
 #page.tax-page .mobile-chapter-toc .contents-list a { display:block; min-height:0; white-space:normal; border:0; padding:9px 0; font-size:15px; line-height:1.7; }
 #page.tax-page .landing-columns { display:flex; flex-direction:column-reverse; gap:20px; }
 #page.tax-page .landing-contents { position:static; }
 #page.tax-page .framework-parallel { display:block; }
 #page.tax-page .framework-parallel>.framework-branch+.framework-branch { margin-top:24px; padding-top:24px; border-top:1px dashed var(--topic-line); }
}
@media(max-width:760px) {
 #page.tax-page .topic-container { padding-inline:24px; }
 #page.tax-page .landing-header h1 { font-size:34px; letter-spacing:-1.3px; line-height:1.3; }
 html[lang="en"] #page.tax-page .landing-header h1 { font-size:34px; line-height:1.15; }
 #page.tax-page .chapter-masthead h1 { font-size:34px; line-height:1.35; }
 html[lang="en"] #page.tax-page .chapter-masthead h1 { font-size:32px; line-height:1.2; }
 #page.tax-page .landing-intro p,#page.tax-page .chapter-deck p { font-size:16px; }
 #page.tax-page .chapter-block>h2 { font-size:24px; line-height:1.4; }
 html[lang="en"] #page.tax-page .chapter-block>h2 { font-size:24px; line-height:1.35; }
 #page.tax-page .chapter-block .copy h3 { font-size:18px; }
 #page.tax-page .chapter-block .copy h4 { font-size:16px; }
 #page.tax-page .chapter-block .copy :is(p,li,dd) { font-size:15px; line-height:var(--topic-leading); }
 #page.tax-page .topic-note { font-size:15px; padding:19px; }
 #page.tax-page .disclosure summary { grid-template-columns:23px minmax(0,1fr) 17px; gap:9px; }
 #page.tax-page .disclosure summary strong { font-size:16px; }
 #page.tax-page .disclosure summary small { font-size:14px; }
 #page.tax-page .chapter-block { padding-block:27px; }
 #page.tax-page .chapter-index strong { font-size:15px; }
 #page.tax-page .chapter-index>a { padding-block:20px; }
 #page.tax-page .chapter-pagination { gap:22px; }
 #page.tax-page .chapter-pagination a { font-size:14px; gap:8px; }
 #page.tax-page .chapter-pagination small { font-size:12px; }
 #page.tax-page .chapter-disclaimer { font-size:13px; }
 #page.tax-page .chapter-content .process-strip { display:block; }
 #page.tax-page .chapter-content .process-step { padding:0 0 23px 23px; border-left:1px solid var(--topic-line); }
 #page.tax-page .chapter-content .process-step::after { display:none; }
 #page.tax-page .chapter-content .process-step:last-child { padding-bottom:0; }
 #page.tax-page .chapter-content .process-step .step-num { margin-bottom:6px; }
 #page.tax-page .framework-container { padding-top:21px; }
 #page.tax-page .topic-framework { padding:23px 20px; }
 #page.tax-page .topic-framework figcaption { font-size:16px; margin-bottom:22px; }
 #page.tax-page .framework-flow { display:block; }
 #page.tax-page .framework-flow>li { border-top:0; border-left:2px solid var(--topic-accent); padding:0 0 23px 18px; }
 #page.tax-page .framework-flow>li:last-child { padding-bottom:0; }
 #page.tax-page .framework-flow>li+li::before { content:"↓"; left:-7px; top:-26px; font-size:16px; background:var(--topic-alt); }
 #page.tax-page .framework-flow strong { font-size:15px; }
 #page.tax-page .framework-flow span { font-size:15px; }
 #page.tax-page .framework-origin { font-size:15px; }
 #page.tax-page .framework-classification { display:block; padding-left:18px; border-top:0; border-left:1px solid var(--topic-line); }
 #page.tax-page .framework-classification>div { padding:0 0 24px 0; }
 #page.tax-page .framework-classification>div:last-child { padding-bottom:0; }
 #page.tax-page .framework-classification>div::before { width:12px; height:1px; left:-18px; top:12px; }
 #page.tax-page .framework-label { margin-bottom:8px; font-size:14px; }
 #page.tax-page .framework-classification p { font-size:15px; }
 #page.tax-page .framework-parallel .framework-flow>li+li::before { left:-7px; }
 #page.tax-page .framework-foot { font-size:15px; }
 #page.tax-page .reference-heading h3 { font-size:16px!important; }
 #page.tax-page .official-url { font-size:14px; }
 #page.tax-page .reference-marks { font-size:12px; }
}
@container(max-width:760px) {
 #page.tax-page .framework-flow { display:block; }
 #page.tax-page .framework-flow>li { border-top:0; border-left:2px solid var(--topic-accent); padding:0 0 23px 18px; }
 #page.tax-page .framework-flow>li:last-child { padding-bottom:0; }
 #page.tax-page .framework-flow>li+li::before { content:"↓"; left:-7px; top:-26px; font-size:16px; background:var(--topic-alt); }
 #page.tax-page .framework-parallel .framework-flow>li+li::before { left:-7px; }
 #page.tax-page .framework-flow.independent>li+li::before { display:none; }
 #page.tax-page .framework-classification { display:block; padding-left:18px; border-top:0; border-left:1px solid var(--topic-line); }
 #page.tax-page .framework-classification>div { padding:0 0 24px; }
 #page.tax-page .framework-classification>div:last-child { padding-bottom:0; }
 #page.tax-page .framework-classification>div::before { width:12px; height:1px; left:-18px; top:12px; }
}
@media(max-width:359px) {
 #page.tax-page .topic-container { padding-inline:20px; }
 #page.tax-page .topic-framework { padding:20px 16px; }
 #page.tax-page .chapter-masthead h1 { font-size:31px; }
 #page.tax-page .chapter-block>h2 { font-size:24px; }
}

/* v5 editorial layout: compact bilingual hero and chapter rhythm. */
#page.tax-page .landing-header { padding-top:36px; padding-bottom:24px; }
#page.tax-page .landing-hero-grid { display:grid; grid-template-columns:minmax(0,1.08fr) minmax(0,.92fr); gap:48px; align-items:center; }
#page.tax-page .landing-header h1,html[lang="en"] #page.tax-page .landing-header h1 { font-size:42px; line-height:1.2; letter-spacing:-1.3px; margin:18px 0 18px; }
#page.tax-page .landing-intro { max-width:490px; }
#page.tax-page .landing-intro p,#page.tax-page .chapter-deck p { font-size:15px; line-height:var(--topic-leading); margin-bottom:0; }
#page.tax-page .landing-header .chapter-meta { margin-top:18px; font-size:12px; line-height:1.7; }
#page.tax-page .hero-pathway { min-width:0; border-left:1px solid var(--topic-line); padding:4px 0 4px 32px; }
#page.tax-page .hero-pathway ol { list-style:none; padding:0; margin:0; }
#page.tax-page .hero-pathway li { position:relative; margin:0; padding:0 0 21px; }
#page.tax-page .hero-pathway li:last-child { padding-bottom:0; }
#page.tax-page .hero-pathway li:not(:last-child)::after { content:"↓"; position:absolute; left:9px; bottom:0; font-size:13px; line-height:21px; color:var(--topic-muted); }
#page.tax-page .hero-pathway a { display:grid; grid-template-columns:30px minmax(0,1fr); gap:12px; align-items:start; padding:7px 0; border-radius:4px; }
#page.tax-page .path-number { display:grid; place-items:center; height:30px; border:1px solid var(--topic-line); border-radius:50%; font-size:11px; color:var(--topic-accent); }
#page.tax-page .hero-pathway strong { display:block; font-size:16px; line-height:1.6; font-weight:600; }
#page.tax-page .path-detail { display:block; margin-top:2px; font-size:13px; line-height:1.7; color:var(--topic-body); }
#page.tax-page .hero-pathway a:hover strong { color:var(--topic-accent); text-decoration:underline; }
#page.tax-page .path-footnote { font-size:12px; line-height:1.75; color:var(--topic-muted); margin:18px 0 0 42px; }
#page.tax-page .framework-container { padding-top:12px; padding-bottom:4px; }
#page.tax-page .topic-framework { padding:22px 26px; }
#page.tax-page .topic-framework figcaption { font-size:16px; margin-bottom:18px; }
#page.tax-page .framework-flow { gap:26px; }
#page.tax-page .framework-flow strong { font-size:15px; }
#page.tax-page .framework-flow span,#page.tax-page .framework-classification p,#page.tax-page .framework-foot { font-size:13px; line-height:1.75; }
#page.tax-page .framework-classification strong { font-size:15px; }
#page.tax-page .framework-label { font-size:13px; }
#page.tax-page .framework-foot { margin-top:18px; padding-top:14px; }
#page.tax-page .landing-columns { grid-template-columns:minmax(0,1.35fr) minmax(240px,.65fr); gap:44px; padding-bottom:34px; }
#page.tax-page .landing-contents { padding-top:32px; }
#page.tax-page .chapter-index>a { padding-block:16px; }
#page.tax-page .chapter-index strong { font-size:14px; }
#page.tax-page .chapter-toc .contents-list a { font-size:13px; padding-block:9px; }
#page.tax-page .all-chapters { font-size:13px; }
#page.tax-page .chapter-masthead { padding-top:28px; padding-bottom:26px; }
#page.tax-page .chapter-back { margin-bottom:22px; }
#page.tax-page .chapter-masthead h1,html[lang="en"] #page.tax-page .chapter-masthead h1 { font-size:36px; line-height:1.25; letter-spacing:-1px; margin-bottom:17px; }
#page.tax-page .chapter-deck { max-width:760px; }
#page.tax-page .chapter-layout { grid-template-columns:168px minmax(0,720px); gap:40px; }
#page.tax-page .chapter-block>h2,html[lang="en"] #page.tax-page .chapter-block>h2 { font-size:25px; line-height:1.4; margin-bottom:20px; }
#page.tax-page .chapter-block .copy h3 { font-size:18px; }
#page.tax-page .chapter-block .copy h4 { font-size:16px; }
#page.tax-page .chapter-content .process-step p { font-size:14px; line-height:1.75; }
#page.tax-page .chapter-content .process-step h3 { font-size:16px; margin-top:0; }
#page.tax-page .example-note { margin-block:23px; padding-left:18px; }
#page.tax-page .reference-directory>li { padding-block:20px; }
#page.tax-page .reference-heading h3 { font-size:16px!important; }
#page.tax-page .source-context,#page.tax-page .official-url { font-size:13px; }
#page.tax-page .route-list .icon { flex-shrink:0; }
@container(max-width:980px) {
 #page.tax-page .chapter-layout { display:block; }
 #page.tax-page .landing-columns { display:flex; flex-direction:column-reverse; gap:12px; }
 #page.tax-page .mobile-chapter-toc summary { font-size:14px; padding-block:16px; }
 #page.tax-page .mobile-chapter-toc .contents-list a { font-size:13px; padding-block:8px; }
 #page.tax-page .landing-hero-grid { gap:28px; }
 #page.tax-page .landing-header h1,html[lang="en"] #page.tax-page .landing-header h1 { font-size:36px; }
 #page.tax-page .hero-pathway { padding-left:24px; }
}
@container(max-width:760px) {
 #page.tax-page .landing-header { padding-top:28px; padding-bottom:16px; }
 #page.tax-page .landing-hero-grid { grid-template-columns:1fr; gap:24px; }
 #page.tax-page .landing-intro { max-width:600px; }
 #page.tax-page .hero-pathway { padding:22px 0 0; border-left:0; border-top:1px solid var(--topic-line); }
 #page.tax-page .hero-pathway li { padding-bottom:14px; }
 #page.tax-page .path-footnote { margin-top:14px; }
 #page.tax-page .chapter-masthead h1,html[lang="en"] #page.tax-page .chapter-masthead h1 { font-size:30px; }
 #page.tax-page .chapter-block>h2,html[lang="en"] #page.tax-page .chapter-block>h2 { font-size:23px; }
 #page.tax-page .topic-framework { padding:20px; }
 #page.tax-page .framework-classification strong { font-size:15px; }
 #page.tax-page .framework-origin { margin-bottom:26px; }
 #page.tax-page .framework-origin::after { height:26px; }
 #page.tax-page .chapter-content .process-strip { display:block; }
 #page.tax-page .chapter-content .process-step { padding:0 0 20px 20px; border-left:1px solid var(--topic-line); }
 #page.tax-page .chapter-content .process-step::after { display:none; }
 #page.tax-page .chapter-content .process-step:last-child { padding-bottom:0; }
}
@media(max-width:760px) {
 #page.tax-page .chapter-block .copy :is(p,li,dd) { font-size:15px; }
 #page.tax-page .chapter-content .process-step p { font-size:14px; }
 #page.tax-page .chapter-disclaimer { font-size:12px; }
 #page.tax-page .topic-container { padding-inline:22px; }
}

#page.tax-page .chapter-block .route-list h3 { margin-top:0; margin-bottom:7px; }