Explore how the Loss Disallowance Rule (LDR) impacts corporate tax returns, IRS regulations, and key legal cases. Get insights on LDR effects on subsidiaries and strategy.

You have that slide rule in the back of the closet. Maybe it was from your college days. Maybe it was your Dad’s. Honestly. Do you know how to use it? Really? All the scales? That’s what we thought.

To better understand which social media platforms Americans use, Pew Research Center surveyed 5,022 U.S. adults from Feb. 5 to June 18, 2025. SSRS conducted this National Public Opinion Reference ...

Your enjoyment of a round of golf can be hugely impacted by the tee box from which you choose to play. Select a tee that’s too short and you’ll be hitting driver-wedge all day; too long, and you’ll ...

The U.S. Citizenship and Immigration Services wants to expand a Biden-era policy known as public charge that could further curtail immigrants' use of public benefits. That means that migrants' use of ...

If your workplace offers an FSA, you can contribute to it using pre-tax dollars. The money in your FSA can go toward qualifying medical expenses, including medical, dental, and vision care. If you don ...

The Environmental Protection Agency (EPA) has proposed a new rule regarding the regulation of toxic chemicals that would give the agency the authority to decide whether these chemicals are safe to use ...

This is a column about a helpful trick that will radically improve your memory with minimal effort so you can learn faster. But before I get to the science behind the technique and how it can help you ...

The proposal from the Bureau of Land Management would prioritize the use of public lands for oil and gas drilling, coal mining and other industrial activities. By Maxine Joselow The Trump ...

Conservation would no longer count as an official use of federal public lands under a plan announced by the U.S. Department of the Interior. On Wednesday, the agency declared its intent to rescind the ...

Lately, my workouts have felt like a tedious chore. The spark is gone. I used to get "in the zone" and experience blissful flow every time I did cardio, but no longer do. These days, what I call ...

WASHINGTON — D.C.'s law that lets it govern itself has been in the news a lot this week, with President Donald Trump federalizing the Metropolitan Police Department on Monday by invoking section 740 ...