The IRS issued Rev. Proc. 2020-25 providing much-anticipated guidance for how taxpayers may take advantage of the retroactive change in the tax rules allowing for expensing of Qualified Improvement Property (QIP)....more
The Utah Supreme Court held that Rule 1.13(b) of the Utah Rules of Professional Conduct, which requires in-house counsel to report suspected illegal activity to upper management, does not reflect a “clear and substantial...more