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.

There is nothing inherent to working from home that makes it inefficient or efficient. It may not be particularly flexible, ...

The uncertainty inherent to quantum mechanics has long left physicists wondering whether the observations we make on the ...

A data-driven update to the Sequential Organ Failure Assessment (SOFA) score issued new definitions, new variables, and ...

Early diagnosis of stroke through wearables, advanced disease intervention and patient support through telemedicine, together contribute to novel stroke care.

Choosing the right gift for the leading lady (or ladies) in your life can look different for every person: no gift is ...

Precise metrology forms a fundamental basis for advanced science and technology, including bioimaging, semiconductor defects ...

Background Socioeconomic status (SES) is a potentially important upstream determinant of late-life cognitive health, but a ...

Objective Macrophage activation syndrome (MAS), a subtype of secondary haemophagocytic lymphohistiocytosis (HLH), is a rare ...

With limited treatment options for stroke patients available, two UConn researchers are developing an experimental drug that is capable of protecting the brain and improving recovery after a cerebral ...

A Japanese city will urge all smartphone users to limit screen time to two hours a day outside work or school under a proposed ordinance that includes no penalties. The limit—which will be recommended ...

An updated exhibit will include all impeachments, the Smithsonian said. The Smithsonian's National Museum of American History removed references to President Donald Trump's two impeachment proceedings ...