The regulations require us to determine fair market value on the basis of the price that a willing buyer and a willing seller would agree to.

Volatility in Trump Media & Technology Company stock, trading under the ticker symbol DJT, is leading to calls for more regulation.

Discusses Patel v. CIR, T.C. Memo. 2024-34 (March 26, 2024), where an Abilene doctor formed two microcaptives and later lost in tax court.

With its third promising acquisition in four months, the protective clothing maker sets itself up for some serious growth.

The S&P 500 had a great first quarter but it’s been trading all over the map early in Q2. Is the run over for now or are more gains to be head? How about precious metals?

Among other things, partners must consult governing partnership agreements to determine whether they are contractually permitted to take inconsistent reporting positions.