No it is not. Inventory, for example, can have two basis values, taxable inventory, and fixed asset inventory value. One is what the IRS requires via GAAP reporting, and the other is used to secure lines of credit.
Yeah, that’s not true, though you may wish it were. Many industries operate essentially three sets of books - one for the IRS, one for regulators, and one for the street. The requirements for valuation and burdening can be different based on audience. I don’t know whether it applies in trumps case but the headlines and righteous talking points got pretty silly. “Trump offset gains by losses” - yep. Meanwhile let’s talk about how many of these senators (particularly some of the most self-righteous) after decades of only federal employment have somehow become multimillionaires.
We have no information on this except what the NYT's reports in half truth. For instance if there was a time gap between reporting that could cause a mismatch as finances change over time. You can also have retroactive amendments as almost every major company has which are reported in different years. I havent dug deep into this as its not an important topic for me but I just wouldnt take the around the edges reporting at face value from a source as biased as the times.
One way to get a more complete picture of the tax situations would be for Trump to release his tax returns, as he had promised repeatedly in 2016, and as every other president since Nixon has done.