S. Marshall

Jan 3, 2025 | journals.plos.org | S. Marshall

Citation: Calvillo C, Richoux C, Marshall SA (2025) Exploring LGBTQ+ youth well-being: Utilizing a mixed-method approach to uncover insights, needs, and strategies of LGBTQ+ youth in Northwest Arkansas. PLoS ONE 20(1): e0316885. https://doi.org/10.1371/journal.pone.0316885Editor: Mc Rollyn Daquiado Vallespin, Far Eastern University - Manila, PHILIPPINESReceived: May 22, 2024; Accepted: December 16, 2024; Published: January 3, 2025Copyright: © 2025 Calvillo et al.

Mar 8, 2024 | mondaq.com | Anand Sithian |S. Marshall

As Bitcoin reaches prices not seen since November 2021, individuals and entities will undoubtedly consider selling – sometimes called "taking profit" on – Bitcoin and other digital assets to capture previously unrealized gains. But crypto market participants should be aware of the U.S. tax implications of realizing gains on the sale of digital assets – more importantly, properly reporting such gains to the Internal Revenue Service ("IRS").

Nov 16, 2023 | lexology.com | S. Marshall |Carina C. Federico

What You Need to KnowKey takeaway #1Taxpayers with outstanding ERC claims will be pleased that the Commissioner has indicated that the IRS will restart its processing of ERC claims in the near future. Key takeaway #2Taxpayers who may have received funds to which they were not entitled may be encouraged by the IRS’s willingness to accept repayment of the funds over time.

Oct 24, 2023 | lexology.com | Carina C. Federico |S. Marshall

This week, the IRS announced a new withdrawal process to allow certain employers who filed an Employee Retention Credit (ERC) claim, but have not yet received a refund, to withdraw their submission. As discussed in our previous alert, the IRS recently announced a pause in processing new ERC claims, at least through the end of 2023, due to concerns that many recently filed claims are invalid.

Mar 28, 2023 | lexology.com | Carina C. Federico |S. Marshall |Byron Brown |Samantha Skabelund

On March 23rd, the Treasury Department and the IRS published a notice of proposed rulemaking for the Section 48D Advanced Manufacturing Investment Credit (“Section 48D credit”) established by the CHIPS Act of 2022. Over the last few years, the market for semiconductors has been volatile, causing supply chain shortages.