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 ...

A deferred tax asset is usually an item on a company's balance sheet that was created by the early payment or overpayment of taxes. They are financial assets that can be redeemed in the future to ...

MLPs are pass-through entities that enjoy special tax treatment. As pass-through entities, MLPs avoid the double-taxation associated with investments in C-Corporations. Typically, 70-100% of MLP ...

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 ...

If you’re investing for retirement, where you put your money matters. Retirement accounts offer tax incentives to help you save money on your tax bill and grow your investment accounts. But while ...