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The IRS’s increased documentation requirements for Sec. 41 claims require taxpayers to specifically identify applicable business components and their costs and why their development is qualified ...

The Guam Memorial Hospital Authority is closer to implementing 36 new fees after it submitted them to the Guam Legislature. The 38th Guam Legislature held a public hearing on the new fees on Thursday, ...

Determining whether an ownership change under Sec. 382 has occurred can hinge on understanding the shareholder aggregation and segregation rules.

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The ATF says it’s streamlining Form 1, the application Americans use to make and register NFA firearms. Jared Yanis at Guns & ...

Taxpayers who requested an automatic six-month extension to file their 2024 federal income tax returns earlier this year still have to get their paperwork in by Wednesday, notwithstanding the federal ...