Codification of the economic substance doctrine by the Health Care and Education Reconciliation Act of 2010 has produced a palpable level of anxiety among many tax practitioners over how the new law ...
Last Tuesday, the House of Representatives passed the Respect for Marriage Act, a bill that would codify in federal law the right to same-sex marriage, repeal the 1996 Defense of Marriage Act, and ...
The progressive deployment of market-oriented regulatory frameworks in mass Higher Education Institutions (MHEI hereafter) triggered, in a wide variety of forms and degrees, the application of ...