Taxation

By: D. Larry Crumbley, Contributor to the South-Western Federal Taxation series   Stock-based compensation (e.g., stock options and option awards) is generally the largest single component of compensation paid for most...

By Annette Nellen, Co-Editor of the South-Western Federal Taxation series   On June 22, 2020, a bipartisan group of senators introduced the Universal Giving Pandemic Response Act (press release of Senator...

By: Steven C. Dilley, Contributor to the South-Western Federal Taxation series   Professional sports teams have their players and management under contract, and these player contracts are often traded for other...

By: Annette Nellen, Co-Editor of the South-Western Federal Taxation series   It is not uncommon for a business owner to employ family members or to co-own the business with family members. For example,...

By: Annette Nellen, Co-Editor of the South-Western Federal Taxation series   Every session of Congress, hundreds of bills are introduced with tax changes and very few get enacted into law. As...

By: Steven C. Dilley, Contributor to the South-Western Federal Taxation series   Short sales of stock are an example of an investor believing that the current stock price will decline. In...