It's the job of an accountant to create accurate financial statements, which means that assets, liabilities, sales and expenses should be recorded in the period in which they were incurred. However, ...

The New York Times has a predictably dismissive editorial about the latest challenges to Obamacare being argued in federal courts. One of those challenges is based on the Constitution’s Origination ...

Although it might not be obvious, tax law permeates most HR responsibilities – from paying an employee, to arranging for benefit coverages, to settling employment lawsuits, and paying pensions.

Politicians talk about “tax fairness,” but never about tax morality. That’s because their notion of a fair tax is really an immoral tax, for it is based on theft (some people taking money from other ...

The last installment of this column discussed New York State and City's express "decoupling" from certain changes to the federal tax law made by the CARES Act. A recent administrative law judge ...