Wally Hellerstein of the University of Georgia Law School discusses the emerging state guidance for taxing cryptoassets. This transcript has been edited for length and clarity. David D. Stewart: ...

In this episode of Tax Notes Talk, Tax Notes reporters discuss updates on the biggest tax issues of the year, including the ...

A note is a form of debt. If the note is due within a year, it's a short-term debt; otherwise, it's classified as long term. If you lend money in the form of a note, you usually have the debtor sign a ...

Poorvu, William J., Arthur I Segel, Glenn S. Miller, Michael D. Kummer, Charles F. Wu, Po Sit, and Joseph M. Gerstel. "Note on Taxation." Harvard Business School ...