U.S. citizens married to nonresident aliens with international community property rules. Ownership of S corporation stock by foreign spouse destroys S election.

From the subtle messages about humans destroying the environment to Teddy’s self-created descent into madness, to the Andromedans clearly declaring it at the end of the movie, Bugonia is a smart, dark ...

The search for life beyond our solar system heated up this year when scientists reported a tantalising signal from an exoplanet of a molecule that is known to be produced exclusively by life on Earth.

The opening episode of Pluribus drops us into a new dystopia with little to no time to prepare. The creator Vince Gilligan woke up and chose violence for sure, but that gave us an apocalypse led by ...

Science fiction has long speculated about the possibility of first contact with an alien species from a distant world and how we might be able to communicate with them. But what if we simply don’t ...

While we originally expected the sequel to Aliens: Fireteam Elite to come out late this year, apparently there has been a delay. Based on financial marketplace reporting from MarketScreener, Cold Iron ...

Did 3I-carus fly too close to the Sun? Interstellar comet 3I/ATLAS is losing an insane amount of mass after making its closest pass of the sun last month — a phenomenon known as perihelion — prompting ...

When we imagine contact with extraterrestrial intelligence, we tend to picture messages: radio signals, mathematical codes, or perhaps a universal language waiting to be discovered. But what if alien ...

Brothers Anton and James Peraire-Bueno. A crypto think tank warns that the trial may end up imposing “a novel and alien code of conduct” on Ethereum validators.” A version of this article appeared in ...