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 ...

Drafting for the disposition of tangible personal property on the surface seems very simple. In reality, it can be the breeding ground for family disharmony, and in some cases, even lead to litigation ...

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.