Taxes, Money & Financial Regulation

IRA 60-Day Rollover Rule: Waivers, PLRs, and Disaster Relief

Is an HOA a Nonprofit? Section 528, Form 1120-H, and 501(c) Exemptions

MassMutual Deferred Compensation Plan: Elections, Taxes, and 409A

How to Record Sales Tax Journal Entries: Sales, Returns, and Remittance

How Japan’s Year-End Tax Adjustment (Nenmatsu Chosei) Works

How Capital Losses Offset Capital Gains: Netting and Carryovers

Refundable Portion of Part 1 Tax: Calculation, NERDTOH, and Claim

Can a Holding Company Be an S Corp? Eligibility, QSubs, and Elections

Can Churches Endorse Political Candidates? The 2025 IRS Rule

How to Calculate Average Net Receivables: Formula, Allowance, and Adjustments