.taxlib-toc,.taxlib-section{padding:clamp(28px,5vw,64px) clamp(18px,4vw,48px)}
.taxlib-toc{background:#fff;border-block:1px solid color-mix(in srgb,currentColor 16%,transparent)}
.taxlib-shell{width:min(1120px,100%);margin-inline:auto}
.taxlib-toc strong,.taxlib-kicker{display:block;font-size:.78rem;font-weight:900;letter-spacing:.14em;text-transform:uppercase}
.taxlib-toc ol{display:flex;flex-wrap:wrap;gap:10px 24px;margin:16px 0 0;padding:0;list-style:none}
.taxlib-toc a{font-weight:800;text-decoration-thickness:2px;text-underline-offset:4px}
.taxlib-section h2{max-width:760px;margin:10px 0 24px;font-size:clamp(1.8rem,4vw,3.25rem);line-height:1.03}
.taxlib-faq{background:#f4f6fa}
.taxlib-faq-list{display:grid;gap:14px;max-width:920px}
.taxlib-faq details{background:#fff;border:2px solid currentColor;box-shadow:5px 5px 0 color-mix(in srgb,currentColor 80%,transparent)}
.taxlib-faq summary{position:relative;padding:20px 56px 20px 20px;cursor:pointer;font-weight:900;line-height:1.3}
.taxlib-faq summary::marker{content:""}
.taxlib-faq summary::after{content:"+";position:absolute;right:20px;top:13px;font-size:1.8rem}
.taxlib-faq details[open] summary::after{content:"−"}
.taxlib-faq details p{max-width:76ch;margin:0;padding:0 20px 22px;line-height:1.72}
.taxlib-related{background:#fff}
.taxlib-related-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}
.taxlib-related-grid a{display:flex;min-height:132px;flex-direction:column;justify-content:space-between;gap:24px;padding:22px;border:2px solid currentColor;text-decoration:none;box-shadow:6px 6px 0 color-mix(in srgb,currentColor 78%,transparent)}
.taxlib-related-grid strong{font-size:1.15rem}.taxlib-related-grid span{font-size:.9rem;opacity:.72}
@media(max-width:760px){.taxlib-toc ol{display:grid;grid-template-columns:1fr}.taxlib-related-grid{grid-template-columns:1fr}.taxlib-related-grid a{min-height:110px}.taxlib-faq summary{padding:18px 50px 18px 16px}.taxlib-faq details p{padding:0 16px 20px}}