What Are Held-for-Trading Securities?

Explore how the intent to trade securities for short-term profit dictates a specific accounting treatment that directly influences a company’s reported earnings.

How to Claim the Oregon R&D Tax Credit

Learn the requirements for Oregon’s R&D tax credit, including its alignment with federal standards and the calculation based on incremental research expenses.

What Is Revenue Neutrality in Tax Policy?

Discover the fiscal principle that allows governments to restructure tax codes, adjusting rates and rules, while ensuring total tax collection remains stable.

Are Scholarships Taxable in California?

Understand the tax implications of your scholarship in California. The rules focus on how you use the aid, which determines what must be reported as income.

How Much Is the Dependent Tax Credit?

Understand the various federal tax credits for dependents. This guide explains the key differences in eligibility and value based on your specific circumstances.

Are Whistleblower Awards Taxable Income?

Receiving a whistleblower award involves key tax rules. Understand how this income is characterized and what considerations affect your final net payment.