The IRS has issued final regulations that define what property qualifies for Sec. 1031 like-kind exchange treatment (T.D. 9935). The new rules are necessary because the law known as the Tax Cuts and ...

Under Texas law, the courts look at what the testator wrote, not what he or she intended to write. theprint / Getty Images/iStockphoto Lucy had a problem. She was a single mom with two children, and ...

It is generally accepted that “personal property” refers to all property aside from real property. But in California, that isn’t always the case when it comes to making gifts of your property in a ...