Certain entities filing tax returns for the first time solely to make direct pay elections are afforded flexibility to adopt their fiscal year or the calendar year for purposes of making such ...
On April 25, 2024, the US Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued final regulations (T.D. 9993) (the “final regulations under section 6418”) concerning ...
Our ongoing review of the origins and rationales that undergird the Electoral College reveals a central point that cannot be ignored. The disturbing vice of the Electoral College, as we have seen, is ...
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