Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. For a link to our podcast covering the Tax Court ...

Despite three dividend cuts in recent years, more dividend cuts are inevitable, in my opinion, due to negative operating cash flow and cash Distributable Earnings not covering the dividend. Recent ...

When one company has an interest in another company it has equity in that company. Under certain circumstances, the appropriate way for the company to account for that investment on its own books is ...

The more we consider what the Financial Accounting Standards Board accomplished with SFAS 159, the more we're warming up to the sea change it represents. This standard, titled "The Fair Value Option ...

For tax years beginning before 2003, a non-corporate taxpayer’s dividend income was taxed as ordinary income. In tax years beginning after 2002 and before 2009, the Jobs and Growth Tax Relief ...

Dividends have long been a key aspect to investing. Dividends are half of the total return equation. Missing dividends in your portfolio means missing a powerful tool. Looking for a portfolio of ideas ...

A corporation initially books the investment in another company's shares as a noncurrent asset with a value equal to the purchase cost. Whenever the investee issues an earnings report, the investor ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

Ford Motor so far this year has reported 11 cents of earnings per share, and paid about four times that much in cash dividends to its shareholders. That might not look sustainable. But Ford appears ...