eReport Summer 2019 Issue Sponsored by Appraisal Institute

Articles

Section 1202: A Big Deal for Small Business

Trusts & Estates

Section 1202: A Big Deal for Small Business

Section 1202 was enacted in 1993 as an incentive for taxpayers to start and invest in certain small businesses. Currently, the statute provides an exclusion from income for any gain from the sale or exchange of “qualified small business stock” (QSBS) acquired after the effective date of the statute and held for more than five years.

Section News

ABA Membership Experience

Introducing the NEW and IMPROVED ABA experience

Group and Committe News

Handbook of Practical Planning for Artists, Art Collectors, and Their Advisors, Second Edition

Addressing the two essential elements of art ownership -- planning for the art's eventual disposition and the practical considerations for collectors as they collect and plan for how it will be handled -- this book introduces a client-focused process to use when advising art collectors and the other professionals involved in these decisions.

The Law of Agricultural Land Preservation in the United States

While agriculture is one of America's leading industries, but until now, there has been no single volume on the law of agricultural land preservation. This book covers the legal principles, federal and state requirements, and the issues that have arisen in implementing public and private agricultural preservation programs, federal tax and estate laws, court cases, and landowner financial issues and options that affect agricultural land preservation efforts.

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