Policy Library

The Coronavirus Disease 2019 (COVID-19) pandemic and associated responses caused significant financial damage to many small businesses. To help address this, Congress authorized new financial relief p...

The U.S. Sentencing Commission may soon address an issue that has divided the federal courts of appeals impacting the lengths of sentences for some criminal defendants who plead guilty after challengi...

Russia’s renewed invasion of neighboring Ukraine in February 2022 marked the start of Europe’s deadliest armed conflict in decades. After a steady buildup of military forces along Ukraine’s borders si...

Corporate reorganizations (mergers and divisions) are eligible in some cases for nonrecognition of gains for tax purposes both at the corporate level and the shareholder level. The purpose of these pr...