The ruling hinges on the corporation and trust being treated as a single entity and meeting other requirements under Regs.

You may be able to claim a credit for child and dependent care services worth up to $6,000. To do this, you'll need to fill out IRS Form 2441. Here's more: ...

On December 15, 2025, Ukraine launched 5,471 kamikaze drones, conducting 151 combat engagements and 4,103 artillery strikes in a single day, showcasing a new era of fast, drone-dominated warfare.