diff --git a/src/L5Sharp.Core/Common/Instruction.cs b/src/L5Sharp.Core/Common/Instruction.cs
index 74537a70..7f1717c5 100644
--- a/src/L5Sharp.Core/Common/Instruction.cs
+++ b/src/L5Sharp.Core/Common/Instruction.cs
@@ -1801,7 +1801,7 @@ private Argument[] ParseArguments()
 
         var signature = _text.Substring(start, length);
 
-        return Regex.Split(signature, ArgumentSplitPattern).Select(a => new Argument(a)).ToArray();
+        return Regex.Split(signature, ArgumentSplitPattern).Select(a => new Argument(a.Trim())).ToArray();
     }
 
     /// <summary>
diff --git a/src/L5Sharp.Core/Enums/ArgumentType.cs b/src/L5Sharp.Core/Enums/ArgumentType.cs
index f02edb55..fc4a4d25 100644
--- a/src/L5Sharp.Core/Enums/ArgumentType.cs
+++ b/src/L5Sharp.Core/Enums/ArgumentType.cs
@@ -26,12 +26,15 @@ private ArgumentType(string name, string value) : base(name, value)
     public static ArgumentType Of(string value)
     {
         if (string.IsNullOrEmpty(value)) return Empty;
-        if (value.StartsWith('\'') && value.EndsWith('\'')) return String;
-        if (Radix.TryInfer(value, out _)) return Atomic;
+
+        var trimmed = value.Trim();
+
+        if (trimmed.StartsWith('\'') && trimmed.EndsWith('\'')) return String;
+        if (Radix.TryInfer(trimmed, out _)) return Atomic;
         // We can use the tag name patter match because system components should pass this as well
-        if (TagName.IsTag(value)) return Reference;
+        if (TagName.IsTag(trimmed)) return Reference;
         // todo I think we need to include bitwise operators (AND, OR, XOR, etc.)
-        if (value.IndexOfAny(['=', '>', '<', '+', '-', '*', '/', '(', ')']) >= 0) return Expression;
+        if (trimmed.IndexOfAny(['=', '>', '<', '+', '-', '*', '/', '(', ')']) >= 0) return Expression;
         return Unknown;
     }
 
diff --git a/tests/L5Sharp.Tests.Core/Code/RungTests.cs b/tests/L5Sharp.Tests.Core/Code/RungTests.cs
index 71725967..870e18c6 100644
--- a/tests/L5Sharp.Tests.Core/Code/RungTests.cs
+++ b/tests/L5Sharp.Tests.Core/Code/RungTests.cs
@@ -204,4 +204,54 @@ public Task SetTextToNullThenCommentThenTextAgainShouldBeValid()
 
         return VerifyXml(xml);
     }
+
+    [TestCase("MOV(Flow_Rate, Flow_Rate_Scaled);", new[] { "Flow_Rate", "Flow_Rate_Scaled" })]
+    [TestCase("ADD(Tank_Level.PV, Tank_Level.Offset, Tank_Level.Corrected);", new[] { "Tank_Level.PV", "Tank_Level.Offset", "Tank_Level.Corrected" })]
+    [TestCase("MOV(Motor1.Status, PanelLights.Green);", new[] { "Motor1.Status", "PanelLights.Green" })]
+    [TestCase("TON(Motor1_Timer, Timer_Preset, Timer_Accum);", new[] { "Motor1_Timer", "Timer_Preset", "Timer_Accum" })]
+    [TestCase("MOV(5000, Motor1_Timer.PRE);", new[] { "Motor1_Timer.PRE" })]
+    public void Tags_RungWithMultipleArgs_ShouldCountAllTagReferences(string text, string[] expectedTags)
+    {
+        var rung = new Rung(text);
+
+        var tags = rung.Tags().ToList();
+
+        tags.Should().HaveCount(expectedTags.Length);
+        foreach (var expected in expectedTags)
+        {
+            tags.Should().Contain(t => (string)t == expected);
+        }
+    }
+
+    [TestCase("XIC(Motor1_Start)OTE(Motor1_Start);", new[] { "Motor1_Start" }, new[] { 2 })]
+    [TestCase("XIC(Motor1_Start)XIO(Motor1_Stop)OTE(Motor1_Start);", new[] { "Motor1_Start", "Motor1_Stop" }, new[] { 2, 1 })]
+    [TestCase("XIC(Motor1_Status.Running)OTE(Motor1_Status.Running);", new[] { "Motor1_Status.Running" }, new[] { 2 })]
+    public void Tags_RungWithDuplicateTagInMultipleInstructions_ShouldCountEachOccurrence(
+        string text, string[] tagNames, int[] expectedCounts)
+    {
+        var rung = new Rung(text);
+
+        var tags = rung.Tags().ToList();
+
+        tags.Should().HaveCount(expectedCounts.Sum());
+        for (var i = 0; i < tagNames.Length; i++)
+        {
+            tags.Count(t => (string)t == tagNames[i]).Should().Be(expectedCounts[i]);
+        }
+    }
+
+    [Test]
+    public void Tags_RungWithBranchAndNestedInstructions_ShouldCountAllReferences()
+    {
+        var rung = new Rung("[XIC(Start),XIO(Stop)]OTE(Motor);MOV(Motor_Status, Log);");
+
+        var tags = rung.Tags().ToList();
+
+        tags.Should().HaveCount(5);
+        tags.Count(t => (string)t == "Start").Should().Be(1);
+        tags.Count(t => (string)t == "Stop").Should().Be(1);
+        tags.Count(t => (string)t == "Motor").Should().Be(1);
+        tags.Count(t => (string)t == "Motor_Status").Should().Be(1);
+        tags.Count(t => (string)t == "Log").Should().Be(1);
+    }
 }
\ No newline at end of file
diff --git a/tests/L5Sharp.Tests.Core/Common/ArgumentTests.cs b/tests/L5Sharp.Tests.Core/Common/ArgumentTests.cs
index 19eabd3e..15d38b7a 100644
--- a/tests/L5Sharp.Tests.Core/Common/ArgumentTests.cs
+++ b/tests/L5Sharp.Tests.Core/Common/ArgumentTests.cs
@@ -162,4 +162,14 @@ public void ToNeutralText_WhenCalled_ShouldBeExpected()
         text.Should().NotBeNull();
         text.ToString().Should().Be("SomeTag > 100");
     }
+
+    [TestCase(" Motor1.Status")]
+    [TestCase(" MyTag")]
+    public void New_TagWithLeadingWhitespace_ShouldBeReference(string value)
+    {
+        Argument argument = value;
+
+        argument.Type.Should().Be(ArgumentType.Reference);
+        argument.IsReference.Should().BeTrue();
+    }
 }
\ No newline at end of file
diff --git a/tests/L5Sharp.Tests.Core/Common/InstructionTests.cs b/tests/L5Sharp.Tests.Core/Common/InstructionTests.cs
index ad74e17e..d26f37a4 100644
--- a/tests/L5Sharp.Tests.Core/Common/InstructionTests.cs
+++ b/tests/L5Sharp.Tests.Core/Common/InstructionTests.cs
@@ -356,5 +356,17 @@ public void ToString_WhenCalled_ShouldBeText()
 
             text.Should().Be("OTE(MyTag)");
         }
+
+        [TestCase("MOV(Motor1.Status, PanelLights.Green)", 2)]
+        [TestCase("ADD(Tank_Level.PV, Tank_Level.Offset, Tank_Level.Corrected)", 3)]
+        public void Parse_CommaSeparatedArgsWithWhitespace_ShouldParseAllAsReferences(string text, int expectedCount)
+        {
+            var instructions = Instruction.Parse(text).ToList();
+
+            var arguments = instructions[0].Arguments.ToList();
+
+            arguments.Should().HaveCount(expectedCount);
+            arguments.Should().AllSatisfy(a => a.IsReference.Should().BeTrue());
+        }
     }
 }
\ No newline at end of file
diff --git a/tests/L5Sharp.Tests.Core/Common/TagNameTests.cs b/tests/L5Sharp.Tests.Core/Common/TagNameTests.cs
index d7f024f3..07dbc6b6 100644
--- a/tests/L5Sharp.Tests.Core/Common/TagNameTests.cs
+++ b/tests/L5Sharp.Tests.Core/Common/TagNameTests.cs
@@ -688,5 +688,19 @@ public void CompareTo_Null_ShouldBeOne()
 
             result.Should().Be(1);
         }
+
+        [TestCase("MyTag")]
+        [TestCase("Motor1.Status")]
+        public void IsTag_ValidTagName_ShouldReturnTrue(string value)
+        {
+            TagName.IsTag(value).Should().BeTrue();
+        }
+
+        [TestCase(" MyTag")]
+        [TestCase(" Motor1.Status")]
+        public void IsTag_TagWithLeadingSpace_ShouldReturnFalse(string value)
+        {
+            TagName.IsTag(value).Should().BeFalse();
+        }
     }
 }
\ No newline at end of file
diff --git a/tests/L5Sharp.Tests.Core/Enums/ArgumentTypeTests.cs b/tests/L5Sharp.Tests.Core/Enums/ArgumentTypeTests.cs
index 18849a28..3169aea0 100644
--- a/tests/L5Sharp.Tests.Core/Enums/ArgumentTypeTests.cs
+++ b/tests/L5Sharp.Tests.Core/Enums/ArgumentTypeTests.cs
@@ -104,4 +104,13 @@ public void Of_ValidTagName_ShouldBeTag()
 
         type.Should().Be(ArgumentType.Reference);
     }
+
+    [TestCase(" MyTag")]
+    [TestCase(" Motor1.Status")]
+    public void Of_TagWithLeadingSpace_ShouldBeReference(string value)
+    {
+        var type = ArgumentType.Of(value);
+
+        type.Should().Be(ArgumentType.Reference);
+    }
 }
\ No newline at end of file
diff --git a/tests/L5Sharp.Tests.Core/L5XReferencesTests.cs b/tests/L5Sharp.Tests.Core/L5XReferencesTests.cs
index b5d463a7..b436266f 100644
--- a/tests/L5Sharp.Tests.Core/L5XReferencesTests.cs
+++ b/tests/L5Sharp.Tests.Core/L5XReferencesTests.cs
@@ -22,6 +22,52 @@ public void TagReferences_ProjectWithSimpleRungReferences_ShouldBeExpectedCount(
         references.Should().HaveCount(3);
     }
 
+    [Test]
+    public void TagReferences_RungWithCommaSeparatedArgs_ShouldCountAllOccurrences()
+    {
+        var project = L5X.New("MyProject", "1756-L84E", "34.1")
+            .Add(Tag.Named("Source").WithValue(100).Build())
+            .Add(Tag.Named("Source.Member").WithValue(200).Build())
+            .Add(Routine.Rll("MyRoutine").InProgram("MyProgram")
+                .WithRung("MOV(Source, Source.Member);")
+                .Build());
+
+        var sourceRefs = project.Tags.Get("Source").References().ToList();
+        var memberRefs = project.Tags.Get("Source.Member").References().ToList();
+
+        sourceRefs.Should().HaveCount(1);
+        memberRefs.Should().HaveCount(1);
+    }
+
+    [Test]
+    public void TagReferences_SameTagUsedTwiceInDifferentInstructions_ShouldCountBoth()
+    {
+        var project = L5X.New("MyProject", "1756-L84E", "34.1")
+            .Add(Tag.Named("MyTag").WithValue(123).Build())
+            .Add(Routine.Rll("MyRoutine").InProgram("MyProgram")
+                .WithRung("XIC(MyTag)OTE(MyTag);")
+                .Build());
+
+        var references = project.Tags.Get("MyTag").References().ToList();
+
+        references.Should().HaveCount(2);
+    }
+
+    [Test]
+    public void TagReferences_SameTagUsedTwiceInSameInstruction_ShouldCountBoth()
+    {
+        var project = L5X.New("MyProject", "1756-L84E", "34.1")
+            .Add(Tag.Named("MyTag").WithValue(100).Build())
+            .Add(Tag.Named("Dest").WithValue(0).Build())
+            .Add(Routine.Rll("MyRoutine").InProgram("MyProgram")
+                .WithRung("ADD(MyTag, MyTag, Dest);")
+                .Build());
+
+        var references = project.Tags.Get("MyTag").References().ToList();
+
+        references.Should().HaveCount(2);
+    }
+
     #region TestFile
 
     [Test]