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7/23/02 THIS DISPOSITION IS NOT CITABLE AS PRECEDENT OF THE STAB Paper No. 12 DEB UNITED STATES PATENT AND TRADEMARK OFFICE Trademark Trial and Appeal Board In re Florida Family Insurance Services,
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72302 disposition is a form used to report certain dispositions of property acquired in a Section 1031 like-kind exchange.
Taxpayers who have participated in a Section 1031 like-kind exchange and disposed of property acquired in the exchange are required to file Form 72302.
Form 72302 should be completed with detailed information about the property disposed of, the original like-kind exchange, and the current disposition.
The purpose of Form 72302 is to report the details of the disposition of property acquired in a Section 1031 like-kind exchange to the IRS.
Information such as the description of the property disposed of, the dates of the original exchange, the fair market value of the property at the time of the exchange, and the gain or loss realized upon the disposition must be reported on Form 72302.
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