Gain from a couple’s disposition of agricultural property could not be deferred, even though the property was relinquished in a like-kind exchange that was properly executed, the Tax Court held. The ...

The IRS issued final regulations providing rules for how to determine gain or loss when property subject to depreciation is disposed of, how to determine the asset disposed of, and how to account for ...

Many estate-planning attorneys use a personal property memorandum (memo) for the disposition of personal property. It’s used when the attorney drafts a client’s will to allow the client to change ...

Today, we continue along our multiple-part journey through the new 3.8% net investment income tax regulations, an undertaking that is rapidly approaching a length that would make James Joyce uneasy.