The tax law system provides for the taxation of numerous legal events (or their financial consequences), including special types of legal transactions aimed at dissolving joint ownership of property or property rights held by more than one entity. Within the scope of common civil law transactions, these include the dissolution of co-owner-ship, the division of an inheritance, and the division of joint property held by spouses. The law clearly defines the principles of the tax liability with regard to the first two cat-egories of transactions, while extending this liability to the division of joint property of spouses is debatable. In this paper, the author presents issues that arise under the tax legislation related to the aforementioned transactions and suggests solutions.