Deferred Sales Trust (DST) looks like a tax concept. Arguably, it is, but that's not all. DST Deferred Sales Trust is a term for which the Estate Planning Team claims a common law trademark, not ...
Our Federal Tax Group discusses the tax treatment of deferred revenue or advance payments in M&A transactions. The tax treatment of deferred revenue differs from the treatment for financial accounting ...
In the United States, companies can maintain two separate sets of books for financial and tax purposes. Since financial and tax accounting rules differ, temporary differences can arise between the two ...