How to Calculate the Provision for Income Taxes on an Income Statement

The provision for income taxes on an income statement is the amount of income taxes a company estimates it will pay in a ...

Understanding the De Minimis Tax Rule: Definitions & Examples

Discover the De Minimis Tax Rule's definition, calculation, and examples, plus learn how it affects capital gains tax on discount bonds in rising interest rate environments.
Cbonds

S&P Global Ratings upgrades Foreign Currency LT credit rating of Nitrogenmuvek to "CCC+" from "D"; outlook positive

S&P Global Ratings upgraded to 'CCC+' from 'D' the Foreign Currency LT credit rating of Nitrogenmuvek on October 22, 2025. The outlook is positive.
Cbonds

Moody's Investors Service downgrades LT- foreign currency credit rating of Motion Bondco to "Caa3"; outlook stable

Moody's Investors Service downgraded from 'Caa2' to 'Caa3' the LT- foreign currency credit rating of Motion Bondco on October 21, 2025. The outlook is stable.