Managers relying on exemptions under Commodity Futures Trading Commission (CFTC) Rules 4.13, 4.14, and 4.5 must complete their required annual affirmation within 60 days of year-end. Our Investment ...
The National Firearms Act, chapter 53 of the Internal Revenue Code, finds its basis in U.S. Const. Art. I, § 8, under which "The Congress shall have Power To lay and collect Taxes, Duties, Imposts and ...
A new petition filed with the Supreme Court on Friday asks the justices to find a nearly 100-year-old firearm regulation unconstitutional. Under the National Firearms Act of 1934 (NFA), rifles with a ...
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