Publications

Following a period of relative silence from the trio of federal appellate courts tasked with ruling on challenges to the Department of Labor's (DOL's) new fiduciary definition and final conflict of

Code section 162 of the Internal Revenue Code allows companies a deduction of all ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business.  Thi

The IRS recently released new Form 1042 instructions (Annual Withholding Tax Return for U.S.