The IRS’s increased documentation requirements for Sec. 41 claims require taxpayers to specifically identify applicable business components and their costs and why their development is qualified ...

After decades of limiting private letter ruling issues, the IRS has steadily widened its program, providing taxpayers greater certainty.

Nearly 42 million Americans -- including 900,000 in Arizona -- are entitled to get at least some of their food stamps in November. But not right away.

Mackenzie Blackwood likely will make his season debut for the Avalanche on Saturday when Colorado visits his former team, the San Jose Sharks.