Economy September 11, 2026
Here’s What You Should Know About Trump’s Proposed $5,000 Dividend Checks
How much would the checks cost? Is this even legal? Has President Donald Trump made similar promises in the past?
Taxes February 11, 2026
AICPA to IRS: Simplify ‘Determine and Document’ Requirement in Section 951
The AICPA recommends the IRS modify and simplify the “determine and document” requirement in Notice 2025-75 by either eliminating or significantly paring back the documentation requirement or alternatively adopting a per se rule or safe harbor.
Taxes December 29, 2025
Tax Court Affirms Nature of Constructive Dividends
In a new case, Alioto, TC Memo 2025-125, 12/4/25, a C corporation paid the personal expenses of its main shareholder, with adverse tax consequences.