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 ...

Among the business transactions on which the Tax Cuts and Jobs Act[i] has had, and will continue to have, a significant impact is the disposition of a taxpayer’s interest in real property, whether ...

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 ...