A taxpayer’s extension of variable prepaid forward contracts resulted in a constructive sale and a termination of obligations that gave rise to taxable gain, the Tax Court held.

Determining whether an ownership change under Sec. 382 has occurred can hinge on understanding the shareholder aggregation and segregation rules.

Citrin Cooperman, the premier professional services provider for private, middle market businesses and high net-worth individuals, today announced its 2025 Partner class.

Canadian Bank of Commerce ( ($TSE:CM) ) has issued an announcement. On November 3, 2025, CIBC announced the release of its updated Code of ...

Pembina Pipeline ( ($TSE:PPL) ) has issued an update. Pembina Pipeline Corporation has released its updated Code of Ethics Policy, emphasizing the ...

A retired University of Arkansas professor is suing the state, challenging a law that requires at least one of five members ...

Back in the early days of the Business Ethics Leadership Alliance, David Howard—longtime chief compliance officer at ...

NFRA releases Audit Practice Toolkit focusing on Strategy and Planning to enhance audit quality, especially for small and medium practitioners in ...

November 1, 2025: We're on the hunt for new Steal a Brainrot codes for the 1x1x1x1 Ritual event and Admin Abuse. What are the latest Steal a Brainrot codes? Taking clear cues from Grow a Garden, this ...

November 1, 2025: We checked for new Infinity Nikki codes and added five new codes, for Shiny Bubbles and Bling following the release of version 1.11. What are the new Infinity Nikki codes? The fifth ...

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Aligned with Duke Engineering’s Character Forward initiative, Professor Siobhan Oca’s Ethics in Robotics and Automation course (ME 490) challenges students to see beyond technical skills and practice ...