More than one-third of the world’s population uses a writing system that includes both uppercase and lowercase letter forms. In these writing systems, capitalization is the use of an uppercase form ...

In early September, I published an article seeking guidance from the IRS on how to implement the new capitalization rules under IRC Section 174, which was effective on Jan. 1, 2022. Much to my ...

More than one‐third of the world's population uses a writing system that includes both uppercase and lowercase letter forms. In these writing systems, capitalization is the use of an uppercase form ...

NEW YORK, NY - AUGUST 8: A view of the Statue of Liberty, August 8, 2017 in New York City. Immigration continues to be a hotly debated topic in the United States during the Trump administration.

The Securities and Exchange Commission has clarified that the Revised Corporation Code (R.A. 11232) removed the old minimum capital stock requirement. “Capitalization is the backbone of corporate ...