IRC 1273: Issue Price, Redemption Price, and De Minimis OID
Learn how original issue discount is determined, from the figures behind the calculation and the de minimis floor to turning the result into annual income.
US Travel Ban Countries: Full and Partial Suspensions
Learn how the US travel ban countries are grouped, from the tiers of visa suspensions and who they affect to exemptions and how the list can change.
Cost of Going Public: Underwriting, Underpricing, and Ongoing Fees
Learn how the cost of going public adds up, from banker and advisor fees through first-day underpricing to the lasting overhead of life as a public company.
Definition of Concurrent Powers: Taxation, Courts, and Conflicts
Learn how concurrent powers shape American federalism, from shared authority over taxes and courts to what happens when federal and state laws collide.
ABC Trusts Explained: Basis Trade-Off, Portability, and Alternatives
Learn how an ABC trust works for married couples, from the roles of its sub-trusts to tax trade-offs and how it compares to other planning options.
How to Read the COT Report: Formats, Net Position, and COT Index
Learn how to read the COT report, from trader categories and report formats to calculating net positions and turning them into practical market signals.
Is Dental Insurance Tax Deductible? Employer, Self-Employed, and HSA
Learn how dental insurance can be tax deductible, from employer plans and self-employed coverage to itemized deductions, health accounts, and dependents.
Discharge of Oil: Federal Rules, Reporting, and OPA Liability
Learn how federal rules on the discharge of oil into U.S. waters work, from reporting duties through penalties, liability, and spill prevention planning.
Fed Meeting Interest Rates: FOMC Voting and Your Money
Learn how Fed meeting interest rates get decided, from who votes and what data shapes the call to how the outcome ripples into loans, mortgages, and savings.
How to Report Fraud to Credit Bureaus: Alerts, Freezes, and Disputes
Learn how to report fraud to the credit bureaus, from alerts and freezes to disputing fraudulent accounts and escalating when a bureau will not fix your file.