Ideas & Insights

In line with decades of case law and rulings, IRS ruling looks to benefits and burdens of ownership to determine tax ownership.

Corporate taxpayers filing a consolidated return have an added layer of rules to navigate when carrying back a net operating loss.

Delaware notices advise companies to either participate in the state’s unclaimed property VDA Program or be subject to an audit.

Immeasurable operational challenges face the industry as some sectors see opportunities while others see risk.

Department issued compliance alert explains the sales and use tax collection responsibilities for marketplace facilitators and sellers.

Corporate income tax regulations provide procedures for pass-through entities to elect to be taxed as C corporations.