{
 "title": "MLP Tax Computation Engine",
 "site": "台灣 AI 代理人任務中樞",
 "canonical": "https://penguindriver.com/s/ai.lucasandersen%2Fmlp-tax",
 "markdown": "https://penguindriver.com/s/ai.lucasandersen%2Fmlp-tax.md",
 "summary": "Deterministic MLP tax engine with IRS citations. 6 tools: basis, §751, estate, projections.",
 "date_modified": null,
 "retrieved": "2026-10-19",
 "content_sha256": "0f2340abc240b53956b965715de2248f4df95c81341eabca7c6a77d8a2c6cf64",
 "fingerprint_basis": "Markdown 版全文，移除贊助行與開頭 front matter，去除頭尾空白",
 "verify": {
  "text_snapshot": "https://penguindriver.com/cite?path=%2Fs%2Fai.lucasandersen%252Fmlp-tax&format=text",
  "how": "下載 text_snapshot 後計算 SHA-256，應與 content_sha256 相同；內容更新時指紋會改變"
 },
 "sources": [
  {
   "name": "https://github.com/luc253/lucasandersen-ai",
   "url": "https://github.com/luc253/lucasandersen-ai"
  }
 ],
 "source_count": 1,
 "cite_as": {
  "zh": "MLP Tax Computation Engine｜台灣 AI 代理人任務中樞。https://penguindriver.com/s/ai.lucasandersen%2Fmlp-tax（資料日期 未標示，擷取 2026-10-19）",
  "apa": "台灣 AI 代理人任務中樞. (2026). MLP Tax Computation Engine. Retrieved 2026-10-19, from https://penguindriver.com/s/ai.lucasandersen%2Fmlp-tax",
  "markdown": "[MLP Tax Computation Engine](https://penguindriver.com/s/ai.lucasandersen%2Fmlp-tax)（台灣 AI 代理人任務中樞，2026-10-19）"
 },
 "license": "可引用，請附上正式網址與資料日期"
}