A couple of years ago, this blog carried an article that briefly considered whether the gain realized by a taxpayer on the sale of a contract should be treated as ordinary income or capital gain for ...

Exclusion clauses are a common feature of agreements of purchase and sale and other commercial contracts. While often subject to negotiation, parties sometimes proceed with standard form exclusion ...

Notwithstanding the fact that the UN Convention on Contracts for the International Sale of Goods (CISG) has been in existence and United States has been a signatory since the 1980s, as shown by the ...