Taxpayers may be subject to the risk that an IRS examination could increase (or create) a gift tax or estate tax liability many years after a gift is made. Practitioners can help clients limit this ...

Recent final regulations offer guidance as to what Treasury and the IRS may consider an eligible method for partnerships and Sec. 987 QBUs held by partnerships to determine Sec. 987 gain or loss.

However, despite the guarantee of equal treatment, the reality of India's criminal justice system tells a different story, ...

In 1963 the peacock was declared the National Bird of India because of its rich religious and legendary involvement in Indian traditions The criteria for this choice were many The bird must be welldis ...

For example, a call option with a delta of 0.25 and worth $1.40 would be expected to have a value of $1.65 if the underlying asset moved $1.00 higher. A portfolio's delta can be positive ...

A better way to find your next CEO by Claudio Fernández-Aráoz, Gregory Nagel and Carrie Green In August 2013, Steve Ballmer abruptly announced that he would step down as chief executive of ...

In preamble-based channel estimation, in particular, this otherwise called self interference will corrupt the pilot symbols, thus preventing accurate estimation, unless special means, such as ...

On December 11, 2024, the U.S. Department of Health & Human Services’ Office of Inspector General (OIG), issued a Special Fraud Alert (Alert) ...

A future Crimes Against Humanity Convention holds tremendous potential to strengthen protection for people at risk of ...

Last week, this column engaged with the various ways in which law (including constitutional law) is shaped by such basic ...

He was a Nazi hunter — and was killed in the Lockerbie bombing. What does it mean to seek justice for his death?

How guilty are soldiers who kill by following orders and fighting for their country and for what they think is a just cause?