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 ...

When it comes to a company’s taxes, there are two important categories to understand: assets and liabilities. Tax liability is anything that a person or company owes taxes on, such as income or ...

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 ...

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 ...

NEW YORK, Sept. 17, 2025 /PRNewswire/ -- Investors sitting on appreciated assets are seeding Exchange Traded Funds (ETFs) via a section 351 ETF Exchange, as they look to defer capital gains taxes, ...

As a seasoned attorney specializing in tax law and financial planning, I've helped numerous clients navigate the complexities of capital gains tax, particularly through the use of an IRS Code 453 ...