A taxpayer’s extension of variable prepaid forward contracts resulted in a constructive sale and a termination of obligations that gave rise to taxable gain, the Tax Court held.

If you have experience with R or want a quick way to generate a regression with statsmodels using a pandas DataFrame, you can ...

A faster shutter speed captures a more precise snapshot of time, which is helpful for quickly moving objects like rapidly ...

Fundamentally, it raises an urgent concern about public sector institutional resilience-building, and the capacity to manage emergencies, early warning signals and systems, crisis response and crisis ...

The proof, known to be so hard that a mathematician once offered 10 martinis to whoever could figure it out, uses number ...

Scientists are exploring shiitake mushrooms for advanced computing. These fungi can act as bioelectronic components, ...

For decades, Programmable Logic Controllers (PLCs) have been the go-to solution for safety systems across refineries, ...

Turns out Java can do serverless right — with GraalVM and Spring, cold starts are tamed and performance finally heats up.

A blended model of a lean core team, strategic partners and AI tools creates a resilient organization that can flex with ...

Soft tissue sarcomas (STS) are rare malignant tumors arising from connective tissues such as muscle, fat, and blood vessels, ...