I’ve discussed the changes to IRC Section 174 at length in previous articles, warning about the TCJA’s change to research and experimental costs under 174, as well as the IRS finally providing some ...

Understanding AI’s limitations AI might seem brilliant on the surface, but it’s not thinking or understanding at its core. For example, AI can translate text between different languages almost ...

Technology brings benefits to sport, but it also brings disadvantages. Sometimes the technology needs to be embedded and improved before it is fully effective, often the problems only emerge after ...

The field of junctionless field-effect transistors (JLFETs) and nanowire technology has seen significant advancements in recent years. The current state of ...