Over half the states that levy a corporate income tax employ the single-factor receipts formula to apportion corporate income for sales other than tangible personal property. Market-based sourcing is ...

I have asked myself what to wear under a see-through dress many times, and I’m an experienced fashion writer. I have this beautiful sheer dress from Rat & Boa in particular that I’d like to wear day ...

Forbes contributors publish independent expert analyses and insights. Carrie Brandon Elliot analyzes international tax issues. Section 954(c)(1)(A) defines FPHCI to include dividends, interest, ...

When it comes to dressing for the heat, it’s always a good idea to start with “not sweating your ass off” and work backwards from there. (Doing that while retaining some semblance of personal style is ...

The Internal Revenue Service and the Treasury Department are proposing to get rid of the "domestic corporation look-through rule" for determining whether a real estate investment trust in the U.S. is ...