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The regulation interpreted the addback statute, which requires taxpayers to include in their taxable income otherwise-deductible royalties paid to a related party unless they can establish the adjustments are unreasonable. The case involves similar issues to Disney and ...

Primary research question What is the effect of presenting evidence that quitting smoking is associated with mental health benefits on motivation to stop smoking, compared to active and non-active control conditions

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Health.com: 1 in 3 smokers would kick habit to protect pet Lovasi says she and her colleagues will be following the MESA participants over time to see how their lungs change, and whether people with more early smoke exposure are indeed more vulnerable to lung problems later on