In recent years, record numbers of foreign students have enrolled in graduate and under- graduate programs at U.S. colleges and universities. During the 2012-2013 academic year, their numbers topped 800,000—the seventh...more
10/10/2014
Individuals considering gifts of appreciated property to charity should be aware that not all property donations are treated equally for income tax purposes. Depending on the class of property, prior use, the donor’s holding...more