You definitely can’t generalize that, since I’d be pretty certain a link from the IRS main page to one of its interior pages saying “Form 1040” would carry more weight than a link from this thread saying “Form 1040”. On the other hand, there is a good chance that a link from Winner Online main page to an interior page on Got2bet might carry more weight than a link from the Got2bet main page would to its own interior page. But I doubt the difference is hugely significant. We have no way of knowing that for sure though.
There is no doubt though that good link text from a good page on another good domain is a good thing.
However, the more you make your own domain a quality one, the more like the IRS example you become. It may be that links from other peer domains are better, but if you make a great domain, then very few other domains will be able to offer anything better than you can offer yourself.