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.

Discover what exponential growth is, learn how it differs from other growth types, and explore real-life examples like compounding interest and population growth.

In motorsports, success hinges on decisions rooted in data, from tire degradation models to fuel load calculations.

Daniel Jassy, CFA, is an Investopedia Academy instructor and the founder of SPYderCRusher Research. He contributes to Excel and Algorithmic Trading. David Kindness is a Certified Public Accountant ...

Abstract: The paper presents new analytical formulas for calculating the inductance of planar symmetrical square inductors. The formulas are obtained by using the modified method of inductors layout ...