Allocations under Regs. Sec. 1.1245-1(e)(2)(i) may result in profits-interest partners being allocated ordinary income even ...

Throughout nearly a century of case law and guidance, the benefits and burdens of ownership have remained the touchstone for ...

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The new agency vetting name, image and likeness deals in college sports reached an agreement that relaxes standards on player deals with third-party collectives and avoids taking the issue back ...

"FASB introduces guidance on credit losses for receivables " was originally created and published by The Accountant, a ...