Capital gains are taxed in the taxable year they are "realized." Your capital gain (or loss) is generally realized for tax purposes when you sell a capital asset. As a result, capital assets can ...

The intersection of programmability, payoff and privacy-preserving cryptography isn’t just a technical upgrade—it’s the ...

Andrew C. McCarthy is a senior fellow at National Review Institute, an NR contributing editor, and author of Ball of Collusion: The Plot to Rig an Election and Destroy a Presidency. This is ...

What is political theology, and where is this field of inquiry headed? Vincent Lloyd points to various connections between religion, power, and political discourse; he also considers the impact of ...