.property-guide{background:#09251f;color:#f7f5ed}.guide-shell{width:min(1200px,calc(100% - 80px));margin:auto}.guide-hero{background:#09251f;padding:72px 0 0}.guide-eyebrow,.section-kicker{font-size:11px;font-weight:600;letter-spacing:.16em;text-transform:uppercase}.guide-eyebrow{color:#bde4c9;margin:0 0 30px}.guide-hero h1{font:400 clamp(45px,5.5vw,78px)/1.06 Newsreader,Georgia,serif;letter-spacing:-.035em;margin:0;max-width:950px}.guide-hero h1 em{font-weight:400;color:#bde4c9}.guide-deck{font-size:19px;line-height:1.7;max-width:650px;color:#d0ded2;margin:25px 0}.hero-actions{display:flex;align-items:center;gap:28px;margin:28px 0 50px}.hero-actions a{display:inline-flex;gap:32px;align-items:center;min-height:48px;font-size:14px;text-underline-offset:5px}.hero-actions .guide-button{background:#bde4c9;color:#09251f;padding:14px 20px;border-radius:3px;text-decoration:none;font-weight:600}.guide-meta{display:flex;flex-wrap:wrap;gap:15px 32px;border-top:1px solid #406052;padding:21px 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h2{font-size:31px}.product-section p{font-size:14px}#method{scroll-margin-top:25px}#corrections{border-bottom:0;padding-bottom:0}
@media(min-width:1400px){.guide-layout{gap:85px;grid-template-columns:215px minmax(0,1fr)}}
@media(max-width:950px){.guide-shell{width:calc(100% - 48px)}.guide-layout{grid-template-columns:1fr;gap:30px}.guide-sidebar{position:static}.guide-sidebar nav{display:grid;grid-template-columns:repeat(3,1fr);column-gap:20px}.guide-sidebar nav>p{grid-column:1/-1}.publisher-note{max-width:none;margin-bottom:0}.guide-hero{padding-top:45px}.guide-paper{padding-top:35px}}
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/* Tax walkthrough: retain the guide's existing section hierarchy. */
.tax-walkthrough{margin:34px 0;padding:28px 0;border-top:1px solid #c4d0c3;border-bottom:1px solid #c4d0c3;scroll-margin-top:24px}
.tax-walkthrough h4{font:600 17px/1.5 Manrope,Arial,sans-serif;margin:30px 0 16px}.tax-walkthrough .tax-check-date,.tax-walkthrough .tax-figure-note{font-size:12px;color:#526b5e}.tax-figure{margin:24px 0;break-inside:avoid}.tax-figure a{display:block;width:fit-content;max-width:100%}.tax-figure img{display:block;max-width:100%;height:auto;border:1px solid #c4d0c3;border-radius:3px;box-sizing:border-box}.tax-figure figcaption{font-size:12px;line-height:1.7;color:#526b5e;margin-top:9px;max-width:680px}.guide-sidebar nav a.guide-subnav{padding:8px 0 12px 26px;font-size:11px;color:#526b5e}
@media print{.tax-walkthrough h4{break-after:avoid}.tax-figure img{max-height:200px;width:auto}.tax-figure figcaption{font-size:9pt}.tax-walkthrough{padding:14px 0}}

.cite-box{background:#fff;border:1px solid #c4d0c3;border-radius:4px;padding:22px 24px;max-width:70ch}
.cite-box p{margin:0 0 6px}
.cite-box code{display:block;background:#f1f4ec;border:1px solid #e2e8dd;padding:12px 14px;border-radius:3px;font:400 12.5px/1.65 ui-monospace,SFMono-Regular,Menlo,monospace;margin:6px 0 18px;white-space:pre-wrap;word-break:break-word}
.cite-share{display:flex;gap:9px;align-items:center;flex-wrap:wrap;margin:0}
.cite-share span{font-size:13px;opacity:.7}
.cite-share a{display:inline-flex;align-items:center;min-height:36px;padding:7px 14px;border-radius:4px;border:1px solid #c4d0c3;background:#fff;text-decoration:none;font:600 12.5px Manrope,system-ui}
.cite-share a:hover{background:#eef2e7;border-color:#9db79f}