Attribution rules look to prevent the creation of business ownership structures that run contrary to Internal Revenue Code ...

Allies of President Trump are behind the federal lawsuits challenging various aspects of the once-a-decade count by the U.S.

For America to function, we need to put people in charge again. Americans have always been “jealous of authority,” as Alexis de Tocqueville put it. The constitutional debates turned on whether the ...

Catholics in the U.S. were witness to a rare Church decision in 2023 when Pope Francis elevated the Diocese of Las Vegas to a ...

Discover how apportionment divides losses among insurers, real estate expenses, and financial responsibilities. Learn ...