Tax is related to Due. Due is related to Obligation. Obligation is related to Must. Must is related to Ought. 
Guideline is a type of Information. Guideline is derived from Guide. Guide is a synonym of Legend. Elect is etymologically related to Legend. 
Tax <--RelatedTo--> Due <--RelatedTo--> Obligation <--RelatedTo--> Must <--RelatedTo--> Ought 
Information <--IsA-- Guideline --DerivedFrom--> Guide <--Synonym--> Legend <--EtymologicallyRelatedTo-- Elect 