Investment and Financial Markets

Learn how a unique U.S. Tax Court doctrine provides predictable outcomes by aligning its rulings with the legal precedent of a specific appellate circuit.

Your employer tax deposit schedule for Form 941 depends on specific rules. Learn how to determine your requirements and make proper payments to the IRS.

Learn the precise relationship between property tax and real estate tax. This key distinction clarifies how various assets, from homes to vehicles, are categorized and taxed.

Formally discarding business or investment property involves key tax considerations. Understand the process for claiming an abandonment loss and its tax treatment.

Understand the key distinctions between IRS relief procedures for late business tax elections to ensure you select the correct path for your specific situation.

Explore the evolution of U.S. corporate tax, a system continually reshaped by economic crises, shifting political thought, and national priorities.

While many nonprofits are exempt from federal income tax, they still navigate complex obligations based on income type and federal, state, and local laws.

Legislative proposals targeting Section 1031 could reshape investment strategy. This analysis covers the financial and economic shifts under consideration.

The tax treatment of life insurance in a trust involves more than the death benefit. Understand how trust structure dictates estate and ongoing income tax outcomes.

The Work Opportunity Tax Credit rewards employers for inclusive hiring, but accessing the benefit requires careful adherence to specific federal guidelines.

Explore the BBA partnership audit concept of a restricted interest, which mandates how tax adjustments must flow through tiered pass-through entity structures.

Understand the professional standards guiding a CPA’s ethical judgment in tax practice, shaping responsibilities for returns and client advisement.

Explore how 11 U.S.C. § 106 balances sovereign immunity with a debtor’s rights, defining the legal pathways for holding government entities accountable in bankruptcy.

An S Corp allows owners to separate salary from distributions. Understanding this distinction is key to correctly managing your self-employment tax liability.

Discover how Public Law 114-113 provided long-term certainty by enacting permanent policy shifts affecting personal finance, business, and national security.

Withdrawing from your 401k is a major financial step. Get a clear overview of the regulations and procedures to protect your retirement savings.

Arkansas has enacted new tax legislation. Understand the updated tax rates and credits and see how they affect individuals, homeowners, and businesses.