The IRS and the Treasury Department issued guidance giving penalty relief to employers and other payors for tax year 2025 on ...

Abstract: Intelligent reflecting surfaces (IRS) are envisioned as a pioneering technique for green communication in forthcoming systems, offering simultaneous wireless information and power transfer ...

The growing demand for integrated communication and sensing in next-generation wireless networks has increased interest in intelligent reflecting surfaces (IRS). However, existing spectrum-sharing ...

IRS Finalizes Rules After Public Feedback Self Employed There's one clear sign you should look out for. • A creamy yellow ...

The IRS delays key payroll and withholding updates, giving taxpayers and employers a temporary break before new rules arrive in 2026.

Abstract: Wireless communications are susceptible to eaves-dropping, and intelligent reflecting surface (IRS) as a relay capable of reconfiguring the propagation environment to extend the range of ...

Tax professionals who fail to renew their PTINs before December 31 will be unable to prepare federal tax returns for compensation.

Abstract: Free space optics (FSO) and radio frequency (RF) communication links can be used to complement each other, as both the systems are impacted differently by environmental impediments, i.e., ...

Abstract: This study explores the utility of various internet data sources to select among a set of template robot behaviors to perform skills. Learning contact-rich skills involving tool use from ...

Summary: For the 2025 tax year, U.S. taxpayers must file Form 1040 or Form 1040-SR by April 15, 2026, with an optional automatic six-month extension via Form 4868. Filing requirements vary by age, ...

Abstract: Recent advancements in intelligent reflecting surfaces (IRS) and mobile edge computing (MEC) offer new opportunities to enhance the performance of vehicular networks. However, meeting the ...

Abstract: Deep connections exist between dance and cultural heritage. Dance is frequently passed down through generations as an essential component of a culture’s identity and as a means of ...