「tax」の検索結果

Comprehensive guide for creating software diagrams using Mermaid syntax. Use when users need to create, visualize, or document software through diagrams including class diagrams (domain modeling, object-oriented design), sequence diagrams (application flows, API interactions, code execution), flowcharts (processes, algorithms, user journeys), entity relationship diagrams (database schemas), C4 architecture diagrams (system context, containers, components), state diagrams, git graphs, pie charts, gantt charts, or any other diagram type. Triggers include requests to "diagram", "visualize", "model", "map out", "show the flow", or when explaining system architecture, database design, code structure, or user/application flows.

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Drafts IRC 664–compliant Charitable Remainder Trust agreements (CRAT/CRUT), covering payout math, remainder qualification, trustee powers, and tax compliance. Use when drafting a CRT, CRAT, CRUT, unitrust, annuity trust, or charitable remainder planning document, or when ensuring IRC 664 compliance.

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Drafts a U.S. CRE personal property Bill of Sale transferring equipment, fixtures, FF&E, inventory, and other tangible assets. Handles inclusion/exclusion schedules, price allocation, tax responsibility, and risk of loss. Trigger when the user needs a bill of sale, asset schedule, equipment transfer document, or personal property conveyance tied to a CRE closing.

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Drafts filing-ready Articles of Incorporation for U.S. non-profit corporations satisfying state corporate law and the IRS organizational test under IRC § 501(c)(3). Enforces mandatory exempt-purpose language, private inurement prohibition, dissolution clause, and political activity limitations. Use when forming a new non-profit, charitable corporation, or tax-exempt entity seeking 501(c)(3) recognition.

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Drafts a U.S. Asset Purchase Agreement for deals where a buyer acquires specified business assets while avoiding unwanted liabilities. Enforces itemized asset/liability schedules, purchase price mechanics with working capital true-ups, IRS Form 8594 tax allocation, seller and buyer reps and warranties with disclosure schedules, pre- and post-closing covenants, closing conditions and deliveries, and indemnification with basket/cap limits. Use when drafting an asset purchase agreement, APA, asset acquisition, purchase and sale of assets, asset deal, or excluded liabilities agreement.

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Drafts a mathematically balanced ALTA Settlement Statement for U.S. real estate closings, allocating debits and credits between buyer and seller with prorations, payoffs, lender fees, title charges, and transfer taxes. Enforces balance verification (seller credits minus debits equals cash to seller; buyer debits minus credits equals cash from buyer) and cross-references title commitment, loan documents, and purchase agreement. Use when preparing closing financials, settlement statements, HUD-equivalent documents, or real estate closing allocations.

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Design and safely evolve data models, schemas, migrations, queries, indexes, and ORM data-access boundaries. Discover the existing engine and migration source before proposing syntax.

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Design and safely evolve data models, database schemas, migrations, queries, indexes, and ORM data-access boundaries. Use for data-model, migration, query, index, ORM schema, or datastore-selection tasks. Discover the existing engine and migration source before proposing syntax.

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Structured logging conventions for DraftForge backend (Django/Celery/Daphne) and frontend (React). This skill should be used when adding log statements, creating new modules, debugging with logs, or reviewing logging patterns. Covers structlog usage, system/subsystem taxonomy, required fields, log levels, and Grafana query patterns.

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Create diagrams and visualizations using Mermaid.js v11 syntax. Use when generating flowcharts, sequence diagrams, class diagrams, state diagrams, ER diagrams, Gantt charts, user journeys, timelines, architecture diagrams, or any of 24+ diagram types. Supports JavaScript API integration, CLI rendering to SVG/PNG/PDF, theming, configuration, and accessibility features. Essential for documentation, technical diagrams, project planning, system architecture, and visual communication.

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Quantitative agent evaluation using 4-metric framework (correctness/step_ratio/tool_call_ratio/latency_ratio) with ideal trajectory annotation and capability-categorical taxonomy. Use when measuring agent efficiency, comparing agent variants, or gating new agents through correctness→efficiency phases. Complements harness-eval (SE benchmarks) and evaluator-optimizer (qualitative rubric).

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Look up company/business data through Openapi - Italian companies by VAT/tax code or name, European and worldwide company search, shareholders, UBO, AML, PEC/SDI codes, company monitoring. Use for questions like "find data about company X", "who owns VAT number Y", "search companies in France/EU/worldwide".

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Italian electronic invoicing and payments through Openapi - send/receive electronic invoices via SDI (Sistema di Interscambio), digital receipts (scontrino elettronico), legal storage, and bill payments (MAV, RAV, PagoPA, car tax). Use for fatturazione elettronica and bill payment tasks.

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Makes iOS apps feel premium, polished, and unmistakably native — SF Symbols mastery, SwiftUI spring animations, haptic feedback choreography, blur/vibrancy materials, Dynamic Type, color system design, and the specific spacings and radii Apple uses. This is about TASTE, not syntax. Activate on 'iOS design polish', 'SwiftUI animation', 'SF Symbols', 'haptic feedback', 'premium iOS feel', 'Apple HIG', 'native iOS look', 'Liquid Glass', 'iOS visual design', 'app polish'.

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Diagnose when intuitive judgment, agent confidence, or expert routing can be trusted by classifying environment validity, feedback quality, and task-boundary fit. Use for confidence calibration, agent routing, expertise audits, and escalation design. NOT for deterministic implementation tasks, pure syntax debugging, or domains with explicit verifiable answers.

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Retrieve records from NCBI databases using Biopython Bio.Entrez (EFetch, ESummary). Use when downloading sequences, fetching GenBank/GenPept records, getting document summaries, parsing nested XML, navigating GI deprecation, choosing between rettype+retmode combinations, and parsing into Biopython SeqRecord/SwissProt objects. Covers nucleotide, protein, gene, pubmed, sra, gds, taxonomy, snp, clinvar.

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Search NCBI databases using Biopython Bio.Entrez (ESearch, EInfo, EGQuery, ESpell). Use when finding records by keyword, building reproducible field-qualified queries, navigating the Entrez Query Translator, exploiting the history server for large result sets, handling retmax caps, or interpreting weekly index lag. Covers PubMed, Nucleotide, Protein, Gene, SRA, GEO, Assembly, Taxonomy, ClinVar, dbSNP.

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Analyzes species-environment relationships with constrained ordination (CCA, RDA, db-RDA), variance partitioning, indicator species (indicspecies IndVal.g group-equalized), PERMANOVA paired MANDATORILY with PERMDISP (Anderson & Walsh 2013; dispersion confounds centroid tests), Joint Species Distribution Models (HMSC, sjSDM, gjam) with explicit rejection of "residual covariance equals biotic interaction", phylogenetic community ecology (SES_MPD/MNTD), trait-environment via RLQ + fourth-corner with corrected modeltype=6 (Dray 2014), bipartite network metrics (NODF, modularity) with curveball null (Strona 2014), and Mantel-test replacements (dbRDA, GDM) for spatial data. Use when testing how environmental gradients structure communities, identifying habitat indicator taxa, partitioning variance among predictors, deciding whether PERMANOVA significance is location vs dispersion, picking among HMSC/sjSDM/gjam, or replacing Mantel tests for landscape data.

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Processes eDNA metabarcoding from raw paired-end reads to species tables, navigating ASV (DADA2, UNOISE3) vs OTU (swarm v2) decision (Callahan 2017 vs Schloss multi-copy-16S critique), marker/primer choice (Leray COI, MiFish 12S, 515F/806R 16S, ITS2) with primer-specific bias, OBITools3 v3 command-name break (obi stats plural; .tar.gz taxonomy), tag-jumping with dual-indexing (Schnell 2015; NovaSeq 10x MiSeq), decontam as screening-not-classifier (Davis 2018), read-counts-not-abundance critique (Lamb 2019), site-occupancy modeling (Ficetola 2015), Naive-Bayes calibration limits (Bokulich 2018), and eDNA decay (Strickler 2015). Use when going from raw eDNA FASTQ to species tables, picking marker + denoising pipeline, deciding whether read counts represent abundance, applying occupancy modeling, configuring OBITools3 v3, or interpreting decontam output. Not for clinical 16S microbiome (see microbiome/amplicon-processing).

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Delimits putative species boundaries from molecular data within the de Queiroz 2007 unified-lineage framework using ASAP (Puillandre 2021 successor to ABGD), mPTP C++ (Kapli 2017 successor to bPTP; bPTP is Python NOT R), GMYC single/multi-threshold (Pons 2006; Fujisawa 2013), multilocus BPP v4 with prior calibration from data (NOT defaults; Yang 2015), SNAPP + BFD* for SNP delimitation, DELINEATE (Sukumaran 2021) speciation-process modeling to address Sukumaran & Knowles 2017 PNAS critique that MSC delimits structure not species, integrative-taxonomy congruence (Padial 2010; Carstens 2013), Dsuite for introgression testing before sister claims (Malinsky 2021), and Meyer & Paulay 2005 barcoding-gap-absence caveat. Use when delineating species from DNA barcoding data, resolving cryptic complexes, choosing among ASAP/mPTP/BPP/DELINEATE, calibrating BPP priors, distinguishing introgression from ILS, or applying the Sukumaran-Knowles oversplitting correction.

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Run remote BLAST searches against NCBI servers using Biopython Bio.Blast.NCBIWWW. Use when identifying unknown sequences, finding homologs, picking the correct BLAST program (blastn/blastp/blastx/tblastn/tblastx/psiblast/megablast/dc-megablast), interpreting Karlin-Altschul E-values, avoiding the max_target_seqs trap (Shah 2019), choosing composition-based statistics, or limiting searches by organism. Covers RID lifecycle, database choice (nt/nr/refseq_select/swissprot), word-size and CBS taxonomy.

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Decides how to preprocess plasma cfDNA sequencing data so the recoverable signal survives - library-prep-aware fragment expectations (dsDNA vs ssDNA/adaptase prep), UMI/duplex consensus with fgbio (ExtractUmisFromBam, GroupReadsByUmi --strategy paired for duplex, CallMolecularConsensusReads vs CallDuplexConsensusReads, FilterConsensusReads min-reads "total s1 s2"), the align->group->consensus->RE-align ordering, and the cfDNA dedup trap where naive coordinate dedup collapses nucleosome-coincident independent molecules. Covers when single-strand consensus suffices vs when duplex is mandatory, the singleton/sensitivity tax at low input, and reading the insert-size histogram as a pre-analytical QC instrument. Use when processing plasma cfDNA reads before fragmentomics, ctDNA mutation calling, or tumor-fraction estimation.

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Write technical documentation that matches the measured profile of professionally-written docs. Carries the craft rules derived from 114k words of pre-2022 documentation (SQLite, PostgreSQL, Python, Django, Rust, Go, Pro Git, nginx), the per-Diátaxis-type numeric targets, and the copywriting register for page leads. Use when drafting or rewriting any documentation prose, or when a page is factually right but reads as machine-written.

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Preflight a spec draft without saving. Runs the same checks as the write-boundary hooks — PlantUML syntax, required diagram presence, AC-to-sequence traceability, Design calls quality floor, and System delta row resolution — and prints a compact pass/fail table. Use while iterating so the hooks don't bite on save.

日本語の概要は準備中です。原文の説明を表示しています。