From Akron’s bicentennial being celebrated to a Donna Kelce bobblehead, beer discounts, Peanuts, ’80s nights and more, Northeast Ohio ballparks are filled with fun promotions and giveaways. Each month ...

Taxpayers may be subject to the risk that an IRS examination could increase (or create) a gift tax or estate tax liability many years after a gift is made. Practitioners can help clients limit this ...

At $3,000 and never adjusted for inflation during nearly a century, the Sec. 861(a)(3) de minimis exception seldom applies.