Among the federal tax changes made by the “One Big Beautiful Bill Act” (discussed in our prior post) is a new kind of custodial savings account ...

On July 4, President Donald Trump signed a budget reconciliation bill entitled the “One Big, Beautiful Bill Act” (the Act).

The Connecticut Department of Energy & Environmental Protection (DEEP) released a Request for Information late Friday seeking ...

The Internal Revenue Code is enormous but it's not the biggest title in the US Code. The most words, elements and sections are found in Title 42 (The Public Health and Welfare).

The product of years of Republican effort, the American tax code now blends traditional supply-side economics with President Trump’s populist 2024 campaign promises.

The Internal Revenue Code is a little like that. It is constantly tinkered with but once in a very great while, there is a reboot. The last one was in 1986.

The case, Boechler v. Commissioner of Internal Revenue, arose after the Internal Revenue Service notified Boechler, P.C., a North Dakota law firm, of intent to levy on Boechler’s property to satisfy a ...