The ruling hinges on the corporation and trust being treated as a single entity and meeting other requirements under Regs.

Explore how project management information systems guide each project phase, the tools that support them, and real-world use across industries.

Form 1099-C reports canceled debt to the IRS when a creditor has forgiven or erased a balance owed so a taxpayer no longer has to pay it. What Is Form 1099-C: Cancellation of Debt? Lenders must submit ...

Back in 1993, WIRED’s founders published a manifesto offering some guidance. “Our first instruction to our writers: Amaze us … tell us something we've never heard before, in a way we've never seen ...

Indicator species are living organisms that tell us that something has changed or is going to change in their environment. They can be easily observed, and studying them is considered a cost-effective ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

There are a ridiculous number of free PC games out there, so if you've been looking to save some cash without missing out on some great gaming, we've got options for you. You can have hours of fun ...