Holy Bible and ancient Chinese Medicine texts teach us this same fact: the breath of God enters the nose. And for proper nourishment, air must pass thru the nose and into the lungs without friction. Changes made to the face or body, improper diet and
Given that asset values tend to increase over time, and Federal estate tax liability tends to arise more on the death of a “second-to die” spouse than on the death of a “first-to-die” spouse, portability can be a critical concept to minimize
The Apostle Paul wrote openly in the New Testament on the lust of the flesh and earthly desires; versus the fruit of the Spirit. And how selfish carnal cravings are contrary to the Spirit. Interestingly, ancient Chinese Medicine texts reveal a similar
One key change for business taxpayers under the 2025 Tax Act concerns the tax treatment of “domestic research or experimental expenditures” (often also referred to as “U.S. R&D” costs). Also, the 2025 Tax Act permanently enacts into law
Whether it is called by its popular name, the “One Big Beautiful Bill Act”, or by its official legal name, “An Act . . . To provide for reconciliation pursuant to title II of H. Con. Res. 14”, the legislation enacted by Congress on July 3,
This article focuses on “related party” transactions under Internal Revenue Code Section 267(a)(1) and Internal Revenue Code Section 1239(a). While there is some overlap, it should be noted that the specific scope of “related parties” for purposes