The Cummings & Cummings Law Journal

Wednesday, August 26th, 2026

Multifunction calculator set on several denominations of US dollar bills with pen and notepad

Understanding the Tax Court’s “Golsen Rule” for Circuit Precedent

Published on June 8, 2026

Computer showing graphs and data

Legal Issues in Supply Chain Agreements and Flow-Down Clauses

Published on June 7, 2026

Two large high rise buildings

Tax Consequences of a “Wait-and-See” Buy-Sell Agreement

Published on June 6, 2026

Understanding the Requirements for an At-the-Market (ATM) Stock Offering

Understanding the Requirements for an At-the-Market (ATM) Stock Offering

Published on June 5, 2026

Woman with laptop, calculator, and notepad

Legal Requirements for a Federal Employer Identification Number (FEIN) for Nonresident Entities

Published on June 4, 2026

Several large shipping containers in a seaport

How to Value Intellectual Property for Contribution to a Joint Venture

Published on June 3, 2026

Close up of calculator on top of pages of data with an ink pen

Legal and Tax Considerations of Cross-Border Cash Pooling

Published on June 2, 2026

Two large high rise buildings

Legal Strategies to Overcome the Prohibited Transaction Rules in Self-Directed IRAs

Published on June 1, 2026

Legal Requirements for Corporate Address and Registered Office Disclosures

Legal Requirements for Corporate Address and Registered Office Disclosures

Published on May 31, 2026

Wireless keyboard and pieces of paper showing graphs and data

How to Segment Business Divisions Into Separate LLCs for Risk Management

Published on May 30, 2026

Tax Consequences of Dividend Equivalent Payments Under IRC § 871(m)

Tax Consequences of Dividend Equivalent Payments Under IRC § 871(m)

Published on May 29, 2026

Judge banging a gavel on a desk

Legal Requirements for Crafting a Detailed Shareholders’ Agreement

Published on May 28, 2026

Legal Requirements for a Post-Closing Adjustment in Stock Purchase Agreements

Legal Requirements for a Post-Closing Adjustment in Stock Purchase Agreements

Published on May 27, 2026

Several large shipping containers in a seaport

Understanding State Decoupling From Federal Bonus Depreciation

Published on May 26, 2026

Judge banging a gavel on a desk

How to Achieve “Subchapter T” Cooperatives Status for Patronage Dividends

Published on May 25, 2026

Several colorful shipping containers from a birds eye view

How to Avoid Thin Capitalization Issues in Cross-Border Transactions

Published on May 24, 2026

Man taking notes in a notepad with a laptop computer in the foreground

How to Document an Investment Policy Statement (IPS) for ERISA Plans

Published on May 23, 2026

Manhattan skyline with garbage barge floating along the river

Strategies for Managing Unrelated Business Taxable Income (UBTI) in Retirement Accounts

Published on May 22, 2026

Large, black, modern high rise building

How to Implement Hybrid Arrangements for Cross-Border Financing

Published on May 21, 2026

How to Set Up a Special Taxing District for Infrastructure Funding

How to Set Up a Special Taxing District for Infrastructure Funding

Published on May 20, 2026

<
1
…
4
5
6
…
30
>