In a landmark term for administrative law, the Supreme Court issued two opinions earlier this summer that will have ...

In Charles G. Moore v. United States (No. 22-800), petitioners challenged Congress’s authority to tax unrealized gains under the Sixteenth Amendment. The ...

The passage of the landmark Bipartisan Infrastructure Law (Infrastructure Investment and Jobs Act, IIJA) by Congress ...

With the debt ceiling being raised yet again to avoid a government shutdown, now is the time to address the root cause of the problem. The national debt, ...

FASB has proposed narrow changes to the way companies determine the “accounting acquirer” in complex business transactions involving Variable Interest Entities (VIE). The provisions, outlined in ...

It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud Triangle that places greater emphasis on the ...

“I was told once, when I mentioned having ADHD, ‘You aren’t going to get special treatment just because you can’t concentrate well. All that matters during tax season is if you can do the work. If you ...

3. When is a worker eligible for Social Security? Once individuals have worked 40 quarters, they are considered fully insured. A qualifying quarter in 2024 for an employee will require at least $1,730 ...

The International Sustainability Standards Board (ISSB) has decided to put off a formal vote on whether to propose requiring companies to include sustainability-related financial disclosures in their ...

Planning for 2025 is becoming a hotter topic as the scheduled halving of the transfer tax exemption draws closer. But while many are focusing on… ...