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 ...

Contemplating the sale of real property held for investment or business use but want to avoid taxes, perhaps permanently? The key question is whether you intend to maintain your investment in real ...

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.