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Treating multiple debt instruments as a single issuance under Sec. 1275 and its regulations can have tax advantages but is often overlooked.

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The World Bank Policy Research Working Paper Series encourages the exchange of ideas on development and quickly disseminates the findings of research in progress. This series is aimed at showcasing ...

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Too much teamwork exhausts employees and saps productivity. Here’s how to avoid it. by Rob Cross, Reb Rebele and Adam Grant Collaboration is taking over the workplace. As business becomes increasingly ...

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The IRS says a surge in fabricated Form 2439 filings prompted the only new addition to this year’s Dirty Dozen, underscoring how quickly tax schemes evolve.