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Individuals: If you are not paying your 2018 income tax through withholding (or will not pay enough tax during the year that way), pay the second installment of your 2018 estimated tax. If you are a U.S. citizen or resident alien living and working (or on...

Businesses often enter into so-called ‘collaborative arrangements’ when they partner with another entity on a major project. Unfortunately, the current guidance for these types of arrangements under U.S. Generally Accepted Accounting Principles (GAAP) is somewhat vague. Here are questions that may arise as participants report shared...