In order for stock to be qualified for an exclusion on gain under Internal Revenue Code (Code) Section 1202, the issuing corporation must, among ...

This series of posts seeks to identify legal questions that can add definition and value to the good work that sustainability teams are doing.

The Senate Armed Services Committee (SASC) and House Armed Services Committee (HASC) versions of their respective fiscal 2026 ...

Long before the SR-71 Blackbird captured the world’s imagination, its secret predecessor, the A-12 Oxcart, flew faster and ...

The IRS has published a private letter ruling on Treas. Reg. §301.7701-3, granting the taxpayer, a limited liability company, an extension of 120 days from the date of the letter ...