Anyone who has run a business of any size understands how confusing and, at times, complex the tax code can seem. So deferred tax assets (DTAs) can be challenging. However, understanding them is ...

When it comes to a company’s taxes, there are two important categories to understand: assets and liabilities. Tax liability is anything that a person or company owes taxes on, such as income or ...

What deferred-tax assets are and how they're created. Deferred-tax assets are created when a company's recorded income tax (what it reports in its income statement) is lower than that paid to the tax ...

Deferred tax assets can be thought of as prepaid taxes. They arise because businesses commonly keep two sets of financial records: one to show to investors and creditors, and one to show to tax ...

A deferred tax asset comes about when a company reports more in losses in a particular year than it can claim as a deduction on its corporate income tax statement for the same year. If this happens, a ...

A deferred sales trust (DST) is an advanced tax strategy that allows investors to delay capital gains taxes on the sale of assets that have significantly risen in value, such as real estate or ...

Update as of December 6, 2017: Congress and the President are nearing the finish line for significant tax reform with the likelihood of passing by the end of the year. Since it has the potential to ...

The common wisdom about retirement planning is to fund tax-deferred vehicles such as 401(k) plans and IRAs to the max—and we agree. But how to put these accounts to best use is more complicated. 15%+ ...

Deferred-tax assets are created when a company's recorded income tax (what it reports in its income statement) is lower than that paid to the tax authority. It's usually a good thing to find on a ...