A state with a population that was 75% of the size of another state's, for example, would only be required to pay direct taxes equal to 75% of the larger state's tax bill. This antiquated verbiage ...

Aluminum smelters are a prime example. These facilities aren’t generic factories; they’re specialized operations designed specifically around aluminum production processes. A smelter cannot quickly ...

For example, a trust can allow a parent to make sure a child doesn’t squander an inheritance. Trusts let the settlor decide, at a time when they are fully capable, what would happen to their ...