Tax on Diamonds: Sales Tax, Capital Gains, and Import Duties
Learn how the tax on diamonds works in the U.S., from purchase and import through selling at a profit, gifting or inheriting a stone, and reporting large cash deals.
Polar Route Operations: FAA Approval, Equipment, and Planning
Learn how FAA polar route operations approval works, from aircraft equipment and operational planning to the documentation and validation steps involved.
Are Tax Preparation Fees Deductible: Rules by Filer Type
Learn how tax preparation fees are deductible by filer type, from self-employed and rental returns to trust and partnership filings and mixed bills.
IRS Actuarial Tables for Annuity Valuation: Table S & Pub 939
Learn how the IRS actuarial tables for annuity valuation work, from picking the right table and inputs through the math and special-case exceptions.
What Plans Are Covered by ERISA: Retirement, Welfare, and Exemptions
Learn what plans are covered by ERISA, from the retirement and welfare benefits it reaches to the exemptions it carves out and why coverage matters.
OSHA Stop Work Authority: Refusal Rights, Retaliation, and Penalties
Learn how OSHA stop work authority works with your right to refuse dangerous work, from responding to hazards to retaliation protections and penalties.
What Is the Federal Inheritance Tax Rate and Exemption?
Learn how the federal inheritance tax rate actually works, from why the term is a misnomer through how estate taxes and exemptions affect what heirs owe.
OWBPA Notice Requirements: Waivers, Consideration, and Revocation
Learn how OWBPA notice requirements govern age-discrimination waivers in severance agreements, from drafting and review windows to revocation and noncompliance.
Revenue Guidance: ASC 606, IFRS 15, and IRS Rules
Learn how revenue guidance works in both accounting and tax, from the standards shaping financial reporting to the IRS documents interpreting the tax code.
OSHA Parking Lot Exception to Work-Relatedness: Scope and Limits
Learn how the OSHA parking lot exception actually works, from what it covers and excludes to lot boundaries, shared spaces, and recordkeeping penalties.