For high earners, all income would be subject to the employment tax, the self-employment tax, or the net investment income tax.

Banks are recommending corporate treasurers protect themselves against FX swings, which have been muffled recently by record-low interest rates and Fed liquidity support.

How unsiloing risk creates a nimble enterprise risk management program.

Despite a Twitter-user outcry, and loss of value for some cryptocurrency-related assets, market observers point out that this matches IRS treatment of cash transactions.