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Sample records for real estate tax

  1. 26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Imposition of excise tax on certain real estate... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of...

  2. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax...

  3. 76 FR 32880 - Encouraging New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK21 Encouraging New Markets Tax Credit Non-Real Estate... may address in regulations relating to the new markets tax credit. Specifically, this document invites comments from the public on how the new markets tax credit program may be amended to encourage...

  4. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

  5. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

  6. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

  7. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Automatic extension of time to file Real Estate... Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment Conduit...

  8. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

  9. 77 FR 59544 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-28

    ...-11) was published in the Federal Register (76 FR 32882). The IRS received comments responding to the... investments in non-real estate businesses in low-income communities. The final regulations affect taxpayers claiming the new markets tax credit and businesses in low-income communities relying on the program....

  10. 76 FR 32882 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    ... program to facilitate and encourage investments in non-real estate businesses in low-income communities. The regulations will affect taxpayers claiming the new markets tax credit and businesses in low-income... businesses in low-income communities. DATES: Written or electronic comments must be received by September...

  11. 76 FR 39343 - New Markets Tax Credit Non-Real Estate Investments; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-06

    ...) that was published in the Federal Register on Tuesday, June 7, 2011 (76 FR 32882) modifying the new...-101826-11), which was the subject of FR Doc. 2011-13978, is corrected as follows: 1. On page 32883... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK04 New Markets Tax Credit Non-Real Estate...

  12. 76 FR 77454 - New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-13

    ..., 2011 (76 FR 55322), announced that a public hearing was scheduled for December 19, 2011, beginning at... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BF80 New Markets Tax Credit Non-Real Estate...

  13. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

    Discusses the implications for planned giving of the new Economic Growth and Tax Relief Reconciliation Act of 2001. Describes changes in income, estate, generation-skipping, and gift tax regulations and their consequences for estate planning. (EV)

  14. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Imposition of excise tax with respect to certain undistributed income of real estate investment trusts; calendar years beginning after December 31, 1986. 55.4981-2 Section 55.4981-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES...

  15. 26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year; taxable years ending on or before January 1, 1987. 55.4981-1 Section 55.4981-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)...

  16. Real Estate Career Opportunities.

    ERIC Educational Resources Information Center

    Lyon, Robert; Gardner, Gene

    Designed to provide basic information on the major entry-level career fields in real estate, this document can be used as a reference manual for counselors and instructors. The manual contains general information about the following real estate careers: salesperson, sales manager, broker, land developer, property manager, appraiser, mortgage loan…

  17. UBIT and Investing in a Real Estate Fund.

    ERIC Educational Resources Information Center

    Weiss, Marc P.

    2000-01-01

    Offers guidelines to college business officers concerning investments in real estate and the unrelated business income tax (UBIT), which requires tax-exempt organizations to pay federal and state taxes on income earned from a trade or business unrelated to their tax-exempt purpose. Considers real estate investment funds, exposure to UBIT, avoiding…

  18. 59 FR- Real Estate Mortgage Investment Conduits

    Federal Register 2010, 2011, 2012, 2013, 2014

    1994-04-20

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-AS55 Real Estate Mortgage Investment Conduits AGENCY... temporary regulations relating to the qualification of an interest as a regular interest in a real estate... in the Federal Register on December 24, 1992, (57 FR 61293). Section 671 of the Tax Reform Act...

  19. 76 FR 39341 - Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-06

    ... rulemaking (REG-114206-11) that was published in the Federal Register on Tuesday, June 7, 2011 (76 FR 32880... notice of proposed rulemaking (REG-114206-11), which was the subject of FR Doc. 2011- 13981, is corrected... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK21 Encouraging New Markets Tax Credit Non-Real...

  20. Real Forestry for Real Estate

    ERIC Educational Resources Information Center

    Gagnon, Jennifer; Fisher, Jason

    2013-01-01

    Virginia is poised to see an unprecedented change in forest land ownership. To provide new landowners with information on sustainable forest management, we developed a two-part program, Real Forestry for Real Estate. First, we assembled New Landowner Packets, which contain a variety of sustainable forest management resources. Second, two…

  1. Real Estate Assistance

    NASA Technical Reports Server (NTRS)

    1997-01-01

    The Commercial Remote Sensing Program at Stennis Space Center assists numerous companies across the United States, in learning to use remote sensing capabilities to enhance their competitiveness. Through the Visiting Investigator Program, SSC helped Coast Delta Realty in Diamondhead, Miss., incorporate remote sensing and Geogrpahic Information System technology for real estate marketing and management.

  2. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment...

  3. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or...

  4. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or...

  5. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment...

  6. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or...

  7. 26 CFR 1.856-1 - Definition of real estate investment trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Definition of real estate investment trust. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-1 Definition of real estate investment trust. (a) In general. The term “real estate investment trust” means...

  8. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment...

  9. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment...

  10. 26 CFR 1.856-1 - Definition of real estate investment trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Definition of real estate investment trust. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-1 Definition of real estate investment trust. (a) In general. The term “real estate investment trust” means...

  11. 26 CFR 1.856-1 - Definition of real estate investment trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Definition of real estate investment trust. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-1 Definition of real estate investment trust. (a) In general. The term “real estate investment trust” means...

  12. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or...

  13. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Records to be kept by a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-8 Records to be kept by a real estate investment trust. (a) In general. Under section 857(a)(2) a real estate...

  14. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for...

  15. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Records to be kept by a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-8 Records to be kept by a real estate investment trust. (a) In general. Under section 857(a)(2) a real...

  16. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for...

  17. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for...

  18. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for...

  19. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Records to be kept by a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-8 Records to be kept by a real estate investment trust. (a) In general. Under section 857(a)(2) a real...

  20. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Records to be kept by a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-8 Records to be kept by a real estate investment trust. (a) In general. Under section 857(a)(2) a real...

  1. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Records to be kept by a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-8 Records to be kept by a real estate investment trust. (a) In general. Under section 857(a)(2) a real...

  2. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxes in any State. State Z's inheritance tax actually paid with respect to the real property in State Z... subject to death taxes in any State. States X and Y both imposed inheritance taxes. State X has, in addition to its inheritance tax, an estate tax equal to the amount by which the maximum State death...

  3. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for...

  4. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for...

  5. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for...

  6. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for...

  7. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by which the net income from foreclosure property exceeds the tax imposed on such income by section... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-2 Real..., if a real estate investment trust has net income from foreclosure property for a taxable year...

  8. 15 CFR 806.8 - Real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 15 Commerce and Foreign Trade 3 2012-01-01 2012-01-01 false Real estate. 806.8 Section 806.8... ECONOMIC ANALYSIS, DEPARTMENT OF COMMERCE DIRECT INVESTMENT SURVEYS § 806.8 Real estate. Residential real..., is considered real estate held for personal use. Ownership of residential real estate by...

  9. Equity Financing: Real Estate.

    ERIC Educational Resources Information Center

    Thomas, Richard; Davies, Jonathan

    1987-01-01

    Many small, private colleges are examining aggressive ways of economically developing their land and other physical assets by strategies ranging from direct ownership of tangible property to joint and participating ownership arrangements consisting of leases, financing, and partnerships. In all cases, however, potential tax consequences should be…

  10. 26 CFR 1.803-5 - Real estate owned and occupied.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-5 Real estate owned and occupied. The... estate owned and occupied in whole or in part by a life insurance company is limited to an amount...

  11. 26 CFR 1.803-5 - Real estate owned and occupied.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-5 Real estate owned and occupied. The... estate owned and occupied in whole or in part by a life insurance company is limited to an amount...

  12. 26 CFR 1.803-5 - Real estate owned and occupied.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-5 Real estate owned and occupied. The... estate owned and occupied in whole or in part by a life insurance company is limited to an amount...

  13. 26 CFR 1.803-5 - Real estate owned and occupied.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-5 Real estate owned and occupied. The... estate owned and occupied in whole or in part by a life insurance company is limited to an amount...

  14. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of real estate investment trusts. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real...

  15. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year....

  16. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year....

  17. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year....

  18. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a) General...

  19. Real Estate Brokers View the College Curriculum.

    ERIC Educational Resources Information Center

    Wells, Grant J.; Williams, Numan A.

    1993-01-01

    Real estate programs of 76 institutions accredited by the American Assembly of Collegiate Schools of Business (AACSB) were reviewed. Findings of a survey of real estate brokers (n=178) indicated that business programs within the parameters of the AACSB business curriculum should adequately prepare students for a career in real estate. (JOW)

  20. 62 FR 64997 - Real Estate Appraisals

    Federal Register 2010, 2011, 2012, 2013, 2014

    1997-12-09

    ... 225 Real Estate Appraisals AGENCY: Board of Governors of the Federal Reserve System. ACTION: Notice of... financial and public policy interests in real estate-related transactions will be protected by requiring that real estate appraisals utilized in connection with federally related transactions are performed...

  1. Texas Real Estate Curriculum Workshop Summary Report.

    ERIC Educational Resources Information Center

    Lyon, Robert

    The Texas Real Estate Research Center-Texas Education Agency (TRERC-TEA) curriculum workshop was attended by over 40 participants representing 26 Texas community colleges. These participants divided into eight small groups by real estate specialty area and developed curriculum outlines and learning objectives for the following real estate courses:…

  2. America's Educational Failures: How Will They Affect Real Estate?

    ERIC Educational Resources Information Center

    Downs, Anthony

    Owners of all types of real properties, especially owners and occupants of big city downtown properties, have a high investment in the educational quality of the local labor force, and should encourage improvement even if it results in increased property taxes. Every real estate investment is "locked in" to the specific geographic location of the…

  3. Real estate management program implementation handbook

    NASA Technical Reports Server (NTRS)

    1991-01-01

    This handbook provides a ready reference to pertinent policy and guidance for the management of real estate activities in NASA. Real property means buildings, structures, utility systems, and land, along with its permanently connected appurtenances and improvements. The Real Estate Management Program is designed to provide a uniform and orderly process for meeting NASA's programmatic and institutional real estate needs and other real estate management requirements. The purpose of this Real Estate Management Program Implementation Handbook (REMPIH) is to provide guidance and assistance to NASA officials in carrying out their responsibilities for the review, reporting, accounting, acquisition, and disposal of NASA controlled/occupied real estate in accordance with the applicable procedures of 14 CFR 1204.501, 1204.503, 1204.504, and Attachment A to NMI 8800.14. The REMPIH provides a concise, non-technical, and authoritative reference for the efficient management of NASA real estate.

  4. 12 CFR 365.2 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Real estate lending standards. 365.2 Section... POLICY REAL ESTATE LENDING STANDARDS Real Estate Lending Standards § 365.2 Real estate lending standards... estate, or that are made for the purpose of financing permanent improvements to real estate. (b)(1)......

  5. 12 CFR 365.2 - Real estate lending standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Real estate lending standards. 365.2 Section... POLICY REAL ESTATE LENDING STANDARDS Real Estate Lending Standards § 365.2 Real estate lending standards... estate, or that are made for the purpose of financing permanent improvements to real estate. (b)(1)......

  6. 12 CFR 365.2 - Real estate lending standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Real estate lending standards. 365.2 Section... POLICY REAL ESTATE LENDING STANDARDS Real Estate Lending Standards § 365.2 Real estate lending standards... estate, or that are made for the purpose of financing permanent improvements to real estate. (b)(1)......

  7. 26 CFR 1.1402(a)-4 - Rentals from real estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Rentals from real estate. 1.1402(a)-4 Section 1.1402(a)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-4 Rentals from real estate. (a) In general. Rentals from...

  8. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 4 2013-07-01 2013-07-01 false Real Estate Planning Documents. 644.23 Section... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.23 Real Estate Planning Documents. (a) Real Estate Planning Reports. (1) A Real Estate...

  9. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 4 2014-07-01 2013-07-01 true Real Estate Planning Documents. 644.23 Section... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.23 Real Estate Planning Documents. (a) Real Estate Planning Reports. (1) A Real Estate...

  10. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 4 2012-07-01 2011-07-01 true Real Estate Planning Documents. 644.23 Section... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.23 Real Estate Planning Documents. (a) Real Estate Planning Reports. (1) A Real Estate...

  11. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Real Estate Planning Documents. 644.23 Section... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.23 Real Estate Planning Documents. (a) Real Estate Planning Reports. (1) A Real Estate...

  12. 33 CFR 211.1 - Real estate defined.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 33 Navigation and Navigable Waters 3 2013-07-01 2013-07-01 false Real estate defined. 211.1... DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate; General § 211.1 Real estate defined. The term real estate as used in this part includes...

  13. 33 CFR 211.1 - Real estate defined.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 33 Navigation and Navigable Waters 3 2012-07-01 2012-07-01 false Real estate defined. 211.1... DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate; General § 211.1 Real estate defined. The term real estate as used in this part includes...

  14. 33 CFR 211.1 - Real estate defined.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Real estate defined. 211.1... DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate; General § 211.1 Real estate defined. The term real estate as used in this part includes...

  15. An Analysis of the Real Estate Occupation.

    ERIC Educational Resources Information Center

    Harestad, Clifford E.; And Others

    The general purpose of the occupational analysis is to provide workable, basic information dealing with the many and varied duties performed in the real estate occupation. It represents an accounting of what must be done, but not how the entire cycle of a residential sale is completed through the services of a real estate person and the…

  16. Obtaining Your License: Careers in Real Estate.

    ERIC Educational Resources Information Center

    Lyon, Robert

    Two steps are required to obtain a real estate salesperson's license in Texas: (1) selecting a broker to serve as an advisor, and (2) meeting personal requirements (at least 18 years old, a Texas resident, completion of a minimum of 12 semester hours of real estate and related courses, application, acceptable score on state exam, and payment of…

  17. Real Estate Needs Survey, Fall 1979.

    ERIC Educational Resources Information Center

    Johnson County Community Coll., Overland Park, KS.

    In light of recent legislation specifying minimum educational requirements for the renewal of real estate licenses for brokers and salespersons in Kansas, Johnson County Community College conducted a survey of community needs for real estate education. The survey instrument, which was distributed by the Johnson County Board of Realtors to its…

  18. 59 FR- Real Estate Mortgage Investment Conduits

    Federal Register 2010, 2011, 2012, 2013, 2014

    1994-04-20

    ... From the Federal Register Online via the Government Printing Office ] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-AS54 Real Estate Mortgage Investment Conduits AGENCY... interest rates for regular interests in real estate mortgage investment conduits, or REMICs. A portion...

  19. 15 CFR 806.8 - Real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Real estate. 806.8 Section 806.8 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) BUREAU OF ECONOMIC ANALYSIS, DEPARTMENT OF COMMERCE DIRECT INVESTMENT SURVEYS § 806.8 Real estate. Residential...

  20. 15 CFR 806.8 - Real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 15 Commerce and Foreign Trade 3 2011-01-01 2011-01-01 false Real estate. 806.8 Section 806.8 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) BUREAU OF ECONOMIC ANALYSIS, DEPARTMENT OF COMMERCE DIRECT INVESTMENT SURVEYS § 806.8 Real estate. Residential...

  1. 26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 2056A estate tax is imposed is the amount of money and the fair market value of the property that is the... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Imposition of section 2056A estate tax. 20... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  2. 26 CFR 1.822-2 - Real estate owned and occupied.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Real estate owned and occupied. 1.822-2 Section... Premium Deposits) § 1.822-2 Real estate owned and occupied. The limitation in section 822(d)(1) on the amount allowable as a deduction for taxes, expenses, and depreciation upon or with respect to any...

  3. 26 CFR 1.822-2 - Real estate owned and occupied.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Real estate owned and occupied. 1.822-2 Section... Premium Deposits) § 1.822-2 Real estate owned and occupied. The limitation in section 822(d)(1) on the amount allowable as a deduction for taxes, expenses, and depreciation upon or with respect to any...

  4. 26 CFR 1.822-2 - Real estate owned and occupied.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Real estate owned and occupied. 1.822-2 Section... Premium Deposits) § 1.822-2 Real estate owned and occupied. The limitation in section 822(d)(1) on the amount allowable as a deduction for taxes, expenses, and depreciation upon or with respect to any...

  5. 26 CFR 1.822-2 - Real estate owned and occupied.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Real estate owned and occupied. 1.822-2 Section... Premium Deposits) § 1.822-2 Real estate owned and occupied. The limitation in section 822(d)(1) on the amount allowable as a deduction for taxes, expenses, and depreciation upon or with respect to any...

  6. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... foreclosure property for the taxable year over the tax imposed thereon by section 857(b)(4)(A). (Sec. 856(d)(4... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-7 Earnings and profits..., the amount (if any) of the net capital gain for the taxable year, or (ii) in the case of a...

  7. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Regulated investment companies; real estate investment trusts. 1.58-6 Section 1.58-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations § 1.58-6 Regulated investment companies;...

  8. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Regulated investment companies; real estate investment trusts. 1.58-6 Section 1.58-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations § 1.58-6 Regulated investment companies;...

  9. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Regulated investment companies; real estate investment trusts. 1.58-6 Section 1.58-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations § 1.58-6 Regulated investment companies;...

  10. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Regulated investment companies; real estate investment trusts. 1.58-6 Section 1.58-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations § 1.58-6 Regulated investment companies;...

  11. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Regulated investment companies; real estate investment trusts. 1.58-6 Section 1.58-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations § 1.58-6 Regulated investment companies;...

  12. 12 CFR 541.21 - Nonresidential real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Nonresidential real estate. 541.21 Section 541... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.21 Nonresidential real estate. The terms nonresidential real estate or nonresidential real property mean real estate that is not residential real...

  13. 12 CFR 541.21 - Nonresidential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Nonresidential real estate. 541.21 Section 541... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.21 Nonresidential real estate. The terms nonresidential real estate or nonresidential real property mean real estate that is not residential real...

  14. 12 CFR 141.21 - Nonresidential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Nonresidential real estate. 141.21 Section 141... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.21 Nonresidential real estate. The terms nonresidential real estate or nonresidential real property mean real estate that is not residential real...

  15. 12 CFR 141.21 - Nonresidential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Nonresidential real estate. 141.21 Section 141... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.21 Nonresidential real estate. The terms nonresidential real estate or nonresidential real property mean real estate that is not residential real...

  16. 12 CFR 141.21 - Nonresidential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Nonresidential real estate. 141.21 Section 141... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.21 Nonresidential real estate. The terms nonresidential real estate or nonresidential real property mean real estate that is not residential real...

  17. 12 CFR 541.21 - Nonresidential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Nonresidential real estate. 541.21 Section 541... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.21 Nonresidential real estate. The terms nonresidential real estate or nonresidential real property mean real estate that is not residential real...

  18. 12 CFR 541.21 - Nonresidential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Nonresidential real estate. 541.21 Section 541... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.21 Nonresidential real estate. The terms nonresidential real estate or nonresidential real property mean real estate that is not residential real...

  19. 26 CFR 1.803-5 - Real estate owned and occupied.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-5 Real estate owned and occupied. The amount... and occupied in whole or in part by a life insurance company is limited to an amount which bears...

  20. Working with a Real Estate Developer.

    ERIC Educational Resources Information Center

    Bell, Allen; Henderson, Mark

    2001-01-01

    Discusses outsourcing to an experienced real estate developer as a more efficient means of meeting school development goals on a strict time schedule. Advantages of outsourcing are covered as is advice on selecting the right development firm. (GR)

  1. Using real-estate-based financing to access capital.

    PubMed

    Tobin, W C; Kryzaniak, L A

    1998-07-01

    One strategy employed by healthcare organizations to increase their market presence is the construction of new facilities. Accessing capital to fund such construction, however, has become more of a challenge. One relatively untapped source of building capital is real-estate-based financing. Nonrecourse mortgages, turnkey net leases, and synthetic leases can provide several advantages to healthcare organizations seeking capital, assuming issues related to building ownership, debt and balance sheet effects, and tax-exempt status have been thoroughly explored first. PMID:10180896

  2. TRERC-TEA [Texas Real Estate Research Center-Texas Education Agency] Real Estate Curriculum Workshop Committee Report.

    ERIC Educational Resources Information Center

    Lyon, Robert

    The document contains a summary report of a community college real estate teachers' workshop organized to develop course outlines for the various areas in the real estate curriculum. Curriculum outlines are presented, with varying degrees of detail included, for the following eight subjects: real estate appraisal; real estate brokage; real estate…

  3. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 4 2012-07-01 2011-07-01 true Preliminary real estate work. 644.30 Section 644... § 644.30 Preliminary real estate work. (a) Preliminary real estate work is defined as that action taken... real estate work on Army projects will be conducted as soon as design has progressed to the point...

  4. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 4 2013-07-01 2013-07-01 false Preliminary real estate work. 644.30 Section 644... § 644.30 Preliminary real estate work. (a) Preliminary real estate work is defined as that action taken... real estate work on Army projects will be conducted as soon as design has progressed to the point...

  5. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 4 2014-07-01 2013-07-01 true Preliminary real estate work. 644.30 Section 644... § 644.30 Preliminary real estate work. (a) Preliminary real estate work is defined as that action taken... real estate work on Army projects will be conducted as soon as design has progressed to the point...

  6. 12 CFR 541.23 - Residential real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Residential real estate. 541.23 Section 541.23... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.23 Residential real estate. The terms residential real estate... home used in part for business); (c) Other real estate used for primarily residential purposes...

  7. 12 CFR 541.27 - Unimproved real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Unimproved real estate. 541.27 Section 541.27... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.27 Unimproved real estate. The term unimproved real estate means real estate that will be improved, as defined in § 541.15 or § 541.16 of this part....

  8. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Improved nonresidential real estate. 541.15... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.15 Improved nonresidential real estate. The term improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  9. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Improved residential real estate. 541.16... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.16 Improved residential real estate. The term improved residential real estate means residential real estate containing offsite or other...

  10. 33 CFR 211.22 - Real estate Claims Officers.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 33 Navigation and Navigable Waters 3 2011-07-01 2011-07-01 false Real estate Claims Officers. 211..., DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate Claims § 211.22 Real estate Claims Officers. In each Division Office the...

  11. 33 CFR 211.2 - Authority to acquire real estate.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 33 Navigation and Navigable Waters 3 2011-07-01 2011-07-01 false Authority to acquire real estate..., DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate; General § 211.2 Authority to acquire real estate. (a) Congressional...

  12. 7 CFR 767.101 - Leasing real estate inventory property.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false Leasing real estate inventory property. 767.101..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.101 Leasing real estate inventory property. (a) The Agency may lease real estate...

  13. 7 CFR 764.104 - General real estate security requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false General real estate security requirements. 764.104....104 General real estate security requirements. (a) Agency lien position requirements. If real estate... Agency; and (4) Equity in the collateral exists. (b) Real estate held under a purchase contract. If...

  14. 12 CFR 34.62 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Real estate lending standards. 34.62 Section 34.62 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Real Estate Lending Standards § 34.62 Real estate lending standards. (a) Each national bank...

  15. 68 FR 51043 - Nuveen Real Estate Income Fund, et al.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2003-08-25

    ... COMMISSION Nuveen Real Estate Income Fund, et al.; Notice of Application August 20, 2003. AGENCY: Securities... specified in the terms of any series of preferred stock. Applicants: Nuveen Real Estate Income Fund (``NREIF''), Nuveen Real Estate Income Fund 2 (``NREIF2''), Nuveen Real Estate Growth & Income Fund...

  16. 60 FR 2557 - Rules for Certain Rental Real Estate Activities

    Federal Register 2010, 2011, 2012, 2013, 2014

    1995-01-10

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-AS38 Rules for Certain Rental Real Estate Activities AGENCY... hearing. SUMMARY: This document contains proposed regulations providing rules for rental real estate... the taxpayer's interests in rental real estate as a single rental real estate activity as provided...

  17. 12 CFR 141.27 - Unimproved real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Unimproved real estate. 141.27 Section 141.27... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.27 Unimproved real estate. The term unimproved real estate means real estate that will be improved, as defined in § 141.15 or § 141.16 of this part....

  18. 12 CFR 34.62 - Real estate lending standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Real estate lending standards. 34.62 Section 34.62 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Real Estate Lending Standards § 34.62 Real estate lending standards. (a) Each national bank...

  19. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Improved residential real estate. 541.16 Section... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.16 Improved residential real estate. The term improved residential real estate means residential real estate containing offsite or other...

  20. 12 CFR 34.83 - Disposition of real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Disposition of real estate. 34.83 Section 34.83 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.83 Disposition of real estate. (a) Disposition. A national bank...

  1. 12 CFR 141.27 - Unimproved real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Unimproved real estate. 141.27 Section 141.27... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.27 Unimproved real estate. The term unimproved real estate means real estate that will be improved, as defined in § 141.15 or § 141.16 of this part....

  2. 12 CFR 141.23 - Residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Residential real estate. 141.23 Section 141.23... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.23 Residential real estate. The terms residential real estate... home used in part for business); (c) Other real estate used for primarily residential purposes...

  3. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Improved residential real estate. 541.16 Section... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.16 Improved residential real estate. The term improved residential real estate means residential real estate containing offsite or other...

  4. 7 CFR 764.104 - General real estate security requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 7 2012-01-01 2012-01-01 false General real estate security requirements. 764.104....104 General real estate security requirements. (a) Agency lien position requirements. If real estate... Agency; and (4) Equity in the collateral exists. (b) Real estate held under a purchase contract. If...

  5. 7 CFR 764.104 - General real estate security requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 7 2013-01-01 2013-01-01 false General real estate security requirements. 764.104....104 General real estate security requirements. (a) Agency lien position requirements. If real estate... Agency; and (4) Equity in the collateral exists. (b) Real estate held under a purchase contract. If...

  6. 12 CFR 541.27 - Unimproved real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Unimproved real estate. 541.27 Section 541.27... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.27 Unimproved real estate. The term unimproved real estate means real estate that will be improved, as defined in § 541.15 or § 541.16 of this part....

  7. 7 CFR 767.101 - Leasing real estate inventory property.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 7 2012-01-01 2012-01-01 false Leasing real estate inventory property. 767.101..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.101 Leasing real estate inventory property. (a) The Agency may lease real estate...

  8. 12 CFR 141.23 - Residential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Residential real estate. 141.23 Section 141.23... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.23 Residential real estate. The terms residential real estate... home used in part for business); (c) Other real estate used for primarily residential purposes...

  9. 12 CFR 141.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Improved nonresidential real estate. 141.15... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.15 Improved nonresidential real estate. The term improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  10. 33 CFR 211.22 - Real estate Claims Officers.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 33 Navigation and Navigable Waters 3 2013-07-01 2013-07-01 false Real estate Claims Officers. 211..., DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate Claims § 211.22 Real estate Claims Officers. In each Division Office the...

  11. 12 CFR 141.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Improved nonresidential real estate. 141.15... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.15 Improved nonresidential real estate. The term improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  12. 12 CFR 141.23 - Residential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Residential real estate. 141.23 Section 141.23... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.23 Residential real estate. The terms residential real estate... home used in part for business); (c) Other real estate used for primarily residential purposes...

  13. 33 CFR 211.2 - Authority to acquire real estate.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 33 Navigation and Navigable Waters 3 2012-07-01 2012-07-01 false Authority to acquire real estate..., DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate; General § 211.2 Authority to acquire real estate. (a) Congressional...

  14. 7 CFR 767.101 - Leasing real estate inventory property.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 7 2014-01-01 2014-01-01 false Leasing real estate inventory property. 767.101..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.101 Leasing real estate inventory property. (a) The Agency may lease real estate...

  15. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Improved nonresidential real estate. 541.15... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.15 Improved nonresidential real estate. The term improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  16. 12 CFR 34.83 - Disposition of real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Disposition of real estate. 34.83 Section 34.83 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.83 Disposition of real estate. (a) Disposition. A national bank...

  17. 33 CFR 211.2 - Authority to acquire real estate.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 33 Navigation and Navigable Waters 3 2013-07-01 2013-07-01 false Authority to acquire real estate..., DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate; General § 211.2 Authority to acquire real estate. (a) Congressional...

  18. 12 CFR 141.16 - Improved residential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Improved residential real estate. 141.16... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.16 Improved residential real estate. The term improved residential real estate means residential real estate containing offsite or other...

  19. 12 CFR 141.16 - Improved residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Improved residential real estate. 141.16... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.16 Improved residential real estate. The term improved residential real estate means residential real estate containing offsite or other...

  20. 7 CFR 764.104 - General real estate security requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 7 2014-01-01 2014-01-01 false General real estate security requirements. 764.104....104 General real estate security requirements. (a) Agency lien position requirements. If real estate... Agency; and (4) Equity in the collateral exists. (b) Real estate held under a purchase contract. If...

  1. 12 CFR 541.27 - Unimproved real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Unimproved real estate. 541.27 Section 541.27... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.27 Unimproved real estate. The term unimproved real estate means real estate that will be improved, as defined in § 541.15 or § 541.16 of this part....

  2. 12 CFR 141.16 - Improved residential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Improved residential real estate. 141.16... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.16 Improved residential real estate. The term improved residential real estate means residential real estate containing offsite or other...

  3. 12 CFR 541.27 - Unimproved real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Unimproved real estate. 541.27 Section 541.27 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.27 Unimproved real estate. The term unimproved real estate means real estate that will be improved,...

  4. 33 CFR 211.22 - Real estate Claims Officers.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 33 Navigation and Navigable Waters 3 2012-07-01 2012-07-01 false Real estate Claims Officers. 211..., DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate Claims § 211.22 Real estate Claims Officers. In each Division Office the...

  5. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Improved nonresidential real estate. 541.15... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.15 Improved nonresidential real estate. The term improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  6. 12 CFR 34.62 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Real estate lending standards. 34.62 Section 34.62 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Real Estate Lending Standards § 34.62 Real estate lending standards. (a) Each national bank...

  7. 12 CFR 141.27 - Unimproved real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Unimproved real estate. 141.27 Section 141.27... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.27 Unimproved real estate. The term unimproved real estate means real estate that will be improved, as defined in § 141.15 or § 141.16 of this part....

  8. 12 CFR 141.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Improved nonresidential real estate. 141.15... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.15 Improved nonresidential real estate. The term improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  9. 12 CFR 365.2 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Real estate lending standards. 365.2 Section 365.2 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY REAL ESTATE LENDING STANDARDS Real Estate Lending Standards § 365.2 Real estate lending standards. (a) Each insured state nonmember bank...

  10. 7 CFR 767.101 - Leasing real estate inventory property.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 7 2013-01-01 2013-01-01 false Leasing real estate inventory property. 767.101..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.101 Leasing real estate inventory property. (a) The Agency may lease real estate...

  11. 12 CFR 34.62 - Real estate lending standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Real estate lending standards. 34.62 Section 34.62 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Real Estate Lending Standards § 34.62 Real estate lending standards. (a) Each national bank...

  12. 12 CFR 34.83 - Disposition of real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Disposition of real estate. 34.83 Section 34.83 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.83 Disposition of real estate. (a) Disposition. A national bank...

  13. 12 CFR 541.23 - Residential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Residential real estate. 541.23 Section 541.23... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.23 Residential real estate. The terms residential real estate... home used in part for business); (c) Other real estate used for primarily residential purposes...

  14. 12 CFR 34.83 - Disposition of real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Disposition of real estate. 34.83 Section 34.83 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.83 Disposition of real estate. (a) Disposition. A national bank...

  15. 12 CFR 541.27 - Unimproved real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Unimproved real estate. 541.27 Section 541.27... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.27 Unimproved real estate. The term unimproved real estate means real estate that will be improved, as defined in § 541.15 or § 541.16 of this part....

  16. 7 CFR 764.104 - General real estate security requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false General real estate security requirements. 764.104....104 General real estate security requirements. (a) Agency lien position requirements. If real estate... Agency; and (4) Equity in the collateral exists. (b) Real estate held under a purchase contract. If...

  17. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Improved nonresidential real estate. 541.15... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.15 Improved nonresidential real estate. The term improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  18. 33 CFR 211.22 - Real estate Claims Officers.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Real estate Claims Officers. 211..., DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate Claims § 211.22 Real estate Claims Officers. In each Division Office the...

  19. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Improved residential real estate. 541.16... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.16 Improved residential real estate. The term improved residential real estate means residential real estate containing offsite or other...

  20. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Preliminary real estate work. 644.30 Section 644... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.30 Preliminary real estate work. (a) Preliminary real estate work is defined as that action...

  1. 12 CFR 34.62 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Real estate lending standards. 34.62 Section 34.62 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Real Estate Lending Standards § 34.62 Real estate lending standards. (a) Each national bank shall adopt and maintain written...

  2. 79 FR 36564 - Resource Real Estate Diversified Income Fund and Resource Real Estate, Inc.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2014-06-27

    ... COMMISSION Resource Real Estate Diversified Income Fund and Resource Real Estate, Inc.; Notice of Application... fees and early withdrawal charges (``EWCs''). Applicants: Resource Real Estate Diversified Income Fund (``Initial Fund'') and Resource Real Estate, Inc. (``Adviser''). Filing Dates: The application was filed...

  3. 26 CFR 20.6324B-1 - Special lien for additional estate tax attributable to farm, etc., valuation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... difference attributable to such interest (as defined by section 2032A(c)(2)(B)). The term “qualified real... director as sufficient security for the maximum potential liability for additional estate tax with...

  4. 33 CFR 211.1 - Real estate defined.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 33 Navigation and Navigable Waters 3 2011-07-01 2011-07-01 false Real estate defined. 211.1 Section 211.1 Navigation and Navigable Waters CORPS OF ENGINEERS, DEPARTMENT OF THE ARMY, DEPARTMENT OF... Estate; General § 211.1 Real estate defined. The term real estate as used in this part includes...

  5. 77 FR 19080 - Estate Tax; Estates of Decedents Dying After August 16, 1954

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-30

    ... From the Federal Register Online via the Government Publishing Office ] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 20 Estate Tax; Estates of Decedents Dying After August 16, 1954 CFR Correction 0 In Title 26 of the Code of Federal Regulations, Parts 2 to 29, revised as of April 1, 2011,...

  6. 26 CFR 1.822-9 - Real estate owned and occupied.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Real estate owned and occupied. 1.822-9 Section 1.822-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance...

  7. 26 CFR 1.822-9 - Real estate owned and occupied.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Real estate owned and occupied. 1.822-9 Section 1.822-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine...

  8. 26 CFR 1.822-9 - Real estate owned and occupied.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Real estate owned and occupied. 1.822-9 Section 1.822-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine...

  9. 26 CFR 1.822-9 - Real estate owned and occupied.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Real estate owned and occupied. 1.822-9 Section 1.822-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine...

  10. 26 CFR 1.822-6 - Real estate owned and occupied.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Real estate owned and occupied. 1.822-6 Section 1.822-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance...

  11. 26 CFR 1.822-6 - Real estate owned and occupied.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Real estate owned and occupied. 1.822-6 Section 1.822-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine...

  12. 26 CFR 1.822-9 - Real estate owned and occupied.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Real estate owned and occupied. 1.822-9 Section 1.822-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine...

  13. 26 CFR 1.822-6 - Real estate owned and occupied.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Real estate owned and occupied. 1.822-6 Section 1.822-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine...

  14. 26 CFR 1.822-6 - Real estate owned and occupied.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Real estate owned and occupied. 1.822-6 Section 1.822-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine...

  15. 26 CFR 1.822-6 - Real estate owned and occupied.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Real estate owned and occupied. 1.822-6 Section 1.822-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine...

  16. 26 CFR 1.822-2 - Real estate owned and occupied.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Real estate owned and occupied. 1.822-2 Section 1.822-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or...

  17. 26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Imposition of section 2056A estate tax. 20.2056A-5 Section 20.2056A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  18. Effective real estate management helps IDSs meet strategic objectives.

    PubMed

    Campobasso, F D

    2000-05-01

    As IDSs expand their healthcare delivery networks, they acquire an increasingly diverse array of real estate assets. Managing these assets effectively requires a comprehensive real estate strategy. To develop such a strategy, the IDS should form a strategic real estate planning team. The team's role should be to conduct market research; assess the strategic value of the IDS's real estate portfolio; recommend strategies for disposing of unnecessary, underperforming, or mis-aligned assets; evaluate new real estate acquisitions or development projects that may be required to achieve the organization's mission and/or protect market share; and recommend a financing approach that fits the real estate strategy. PMID:10915361

  19. 7 CFR 1955.130 - Real estate brokers.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 14 2012-01-01 2012-01-01 false Real estate brokers. 1955.130 Section 1955.130... Dispose of Inventory Property § 1955.130 Real estate brokers. Contracting authority for the use of real... provide for any licensed real estate broker to provide sales services for any property listed under...

  20. 7 CFR 1955.130 - Real estate brokers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 14 2011-01-01 2011-01-01 false Real estate brokers. 1955.130 Section 1955.130... Dispose of Inventory Property § 1955.130 Real estate brokers. Contracting authority for the use of real... provide for any licensed real estate broker to provide sales services for any property listed under...

  1. 7 CFR 1955.130 - Real estate brokers.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 14 2014-01-01 2014-01-01 false Real estate brokers. 1955.130 Section 1955.130... Dispose of Inventory Property § 1955.130 Real estate brokers. Contracting authority for the use of real... provide for any licensed real estate broker to provide sales services for any property listed under...

  2. 59 FR- Real Estate Appraisals; Rule DEPARTMENT OF THE TREASURY

    Federal Register 2010, 2011, 2012, 2013, 2014

    1994-06-07

    ... meanings. See 55 FR 27762 (July 5, 1990). The Board used ``real property'' and ``real estate... Part 323 Real Estate Appraisals; Rule DEPARTMENT OF THE TREASURY Office of the Comptroller of the... 12 CFR Parts 545, 563, 564 RIN 1550-AA64 Real Estate Appraisals AGENCIES: Office of the...

  3. 60 FR 66496 - Rules for Certain Rental Real Estate Activities

    Federal Register 2010, 2011, 2012, 2013, 2014

    1995-12-22

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-AS38 Rules for Certain Rental Real Estate Activities AGENCY... regulations providing rules for rental real estate activities of taxpayers engaged in certain real property... CFR part 1 to provide rules relating to the treatment of rental real estate activities of...

  4. 12 CFR 541.21 - Nonresidential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Nonresidential real estate. 541.21 Section 541.21 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.21 Nonresidential real estate. The terms nonresidential real estate or nonresidential real...

  5. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 4 2011-07-01 2011-07-01 false Preliminary real estate work. 644.30 Section 644.30 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.30 Preliminary real estate work....

  6. Competency Based Curriculum for Real Estate Agent.

    ERIC Educational Resources Information Center

    McCloy, Robert J.

    This publication is a curriculum and teaching guide for preparing real estate agents in the state of West Virginia. The guide contains 30 units, or lessons. Each lesson is designed to cover three to five hours of instruction time. Competencies provided for each lesson are stated in terms of what the student should be able to do as a result of the…

  7. Real Estate Curriculum for Community Colleges.

    ERIC Educational Resources Information Center

    Nelson, Robert W.

    The Oregon Department of Education has prepared this curriculum guide to assist community college personnel in developing or upgrading real estate programs. This fast-growing field has demanded that community colleges analyze the course content of such programs so that they are relevant to the actual needs of the industry. An Advisory Committee…

  8. 61 FR 58133 - Real Estate Handbook

    Federal Register 2010, 2011, 2012, 2013, 2014

    1996-11-13

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF DEFENSE Department of the Army 32 CFR Part 644 Real Estate Handbook AGENCY: U.S. Army Corps of Engineers, DoD. ACTION: Final rule. SUMMARY: The Corps of Engineers has rescinded Subpart E--Homeowners Assistance Program....

  9. Guidelines for Post-Secondary Real Estate Education Development.

    ERIC Educational Resources Information Center

    Lyon, Robert

    During 1975-76, 43 Texas community colleges offered real estate courses, enrolling a total of 15,739 students. The trend toward real estate professionalism has created a need for specialized programs; 35 Texas colleges currently offer or propose to offer associate of applied science degrees in real estate. The majority of colleges employ part-time…

  10. 24 CFR 100.50 - Real estate practices prohibited.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Real estate practices prohibited....50 Real estate practices prohibited. (a) This subpart provides the Department's interpretation of... in, any multiple-listing service, real estate brokers' association, or other service organization...

  11. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 13 2011-01-01 2009-01-01 true Real estate settlement procedures. 1940.406 Section... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate Settlement Procedures § 1940.406 Real estate settlement procedures. (a) General. This section provides the...

  12. 24 CFR 266.400 - Property requirements-real estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Property requirements-real estate... Mortgage and Closing Requirements; HUD Endorsement § 266.400 Property requirements—real estate. The mortgage must be on real estate held: (a) In fee simple; (b) Under a renewable lease of not less than...

  13. 79 FR 69997 - Right-of-Way and Real Estate

    Federal Register 2010, 2011, 2012, 2013, 2014

    2014-11-24

    ..., and 810 Right-of-Way and Real Estate; Proposed Rule #0;#0;Federal Register / Vol. 79 , No. 226... Administration 23 CFR Parts 635, 710, and 810 RIN 2125-AF62 Right-of-Way and Real Estate AGENCY: Federal Highway... proposing to update the real estate regulations to reflect the agency's experience with the...

  14. 60 FR 35353 - Real Estate Lending and Appraisals

    Federal Register 2010, 2011, 2012, 2013, 2014

    1995-07-07

    ... Office of the Comptroller of the Currency 12 CFR Part 34 RIN 1557-AB48 Real Estate Lending and Appraisals... modernize and clarify the real estate lending rules, reduce unnecessary regulatory burdens, and, consistent... clarify the OCC's real estate lending regulations. Discussion Part 34 consists of the following...

  15. 61 FR 11294 - Real Estate Lending and Appraisals

    Federal Register 2010, 2011, 2012, 2013, 2014

    1996-03-20

    ... Office of the Comptroller of the Currency 12 CFR Part 34 RIN 1557-AB48 Real Estate Lending and Appraisals... the Comptroller of the Currency (OCC) is revising its rules governing real estate lending as part of...), and E (Other Real Estate Owned) (OREO) of 12 CFR part 34. 1 In the NPRM, the OCC proposed to ]...

  16. 61 FR 11709 - Real Estate Title Clearance and Loan Closing

    Federal Register 2010, 2011, 2012, 2013, 2014

    1996-03-22

    ... 0575-AB52 Real Estate Title Clearance and Loan Closing AGENCIES: Rural Housing Service, Rural Business... ``agency,'' amend the Real Estate Title Clearance and Loan Closing regulation. This action makes loan.... The proposed rule discussed the need to make real estate title clearance and loan closing...

  17. 59 FR- Real Estate Title Clearance and Loan Closing

    Federal Register 2010, 2011, 2012, 2013, 2014

    1994-05-11

    .... SUMMARY: The Farmers Home Administration (FmHA) proposes to amend its Real Estate Title Clearance and Loan... changes affect FmHA processing, real estate title clearance, and loan closing. Paperwork Reduction Act The... EO. Discussion FmHA recognizes the need to make Real Estate Title Clearance and Loan...

  18. 59 FR- Real Estate Appraisal Exceptions in Major Disaster Areas

    Federal Register 2010, 2011, 2012, 2013, 2014

    1994-02-11

    ... certain real estate transactions in the area affected by the earthquake is consistent with the provisions of the DIDRA. The agencies have determined that the disruption of real estate markets in the affected... excepting transactions involving real estate located in the area directly affected by the earthquake...

  19. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 13 2013-01-01 2013-01-01 false Real estate settlement procedures. 1940.406 Section... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate Settlement Procedures § 1940.406 Real estate settlement procedures. (a) General. This section provides the...

  20. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 13 2012-01-01 2012-01-01 false Real estate settlement procedures. 1940.406 Section... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate Settlement Procedures § 1940.406 Real estate settlement procedures. (a) General. This section provides the...

  1. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Improved residential real estate. 541.16 Section 541.16 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.16 Improved residential real estate. The term improved residential real estate...

  2. 24 CFR 100.50 - Real estate practices prohibited.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 1 2013-04-01 2013-04-01 false Real estate practices prohibited....50 Real estate practices prohibited. (a) This subpart provides the Department's interpretation of... in, any multiple-listing service, real estate brokers' association, or other service organization...

  3. 24 CFR 266.400 - Property requirements-real estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Property requirements-real estate... Mortgage and Closing Requirements; HUD Endorsement § 266.400 Property requirements—real estate. The mortgage must be on real estate held: (a) In fee simple; (b) Under a renewable lease of not less than...

  4. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Improved nonresidential real estate. 541.15 Section 541.15 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.15 Improved nonresidential real estate. The term improved nonresidential real estate...

  5. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 13 2014-01-01 2013-01-01 true Real estate settlement procedures. 1940.406 Section... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate Settlement Procedures § 1940.406 Real estate settlement procedures. (a) General. This section provides the...

  6. 24 CFR 266.400 - Property requirements-real estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Property requirements-real estate... Mortgage and Closing Requirements; HUD Endorsement § 266.400 Property requirements—real estate. The mortgage must be on real estate held: (a) In fee simple; (b) Under a renewable lease of not less than...

  7. 24 CFR 266.400 - Property requirements-real estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Property requirements-real estate... Mortgage and Closing Requirements; HUD Endorsement § 266.400 Property requirements—real estate. The mortgage must be on real estate held: (a) In fee simple; (b) Under a renewable lease of not less than...

  8. Effective Continuing Education for Licensed Real Estate Professionals

    ERIC Educational Resources Information Center

    Tilton, Wendy A.

    2004-01-01

    Mandatory real estate education has been intensely debated for many years. New Jersey is the only state in the nation that does not require licensed real estate agents to attend an ongoing educational event after securing a license to practice. A bill was proposed to the legislature to mandate real estate education in June of 2001. (It was…

  9. 24 CFR 266.400 - Property requirements-real estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Property requirements-real estate... Mortgage and Closing Requirements; HUD Endorsement § 266.400 Property requirements—real estate. The mortgage must be on real estate held: (a) In fee simple; (b) Under a renewable lease of not less than...

  10. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 13 2010-01-01 2009-01-01 true Real estate settlement procedures. 1940.406 Section... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate Settlement Procedures § 1940.406 Real estate settlement procedures. (a) General. This section provides the...

  11. 24 CFR 100.50 - Real estate practices prohibited.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Real estate practices prohibited....50 Real estate practices prohibited. (a) This subpart provides the Department's interpretation of... in, any multiple-listing service, real estate brokers' association, or other service organization...

  12. 7 CFR 767.101 - Leasing real estate inventory property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Leasing real estate inventory property. 767.101 Section 767.101 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... Property § 767.101 Leasing real estate inventory property. (a) The Agency may lease real estate...

  13. Toxic real estate; Marketing site assessments

    SciTech Connect

    Bishop, J.

    1989-03-01

    This paper reports on site assessment services in support of real estate transactions which appear to be an answer to marketing managers' dreams. It is a service that sells itself. Although the consensus among assessment consultants is that lenders and property developers currently are only dimly aware and somewhat resentful of the need for site assessments, the potential market for these services, they say, seems nearly boundless.

  14. Physician alignment strategies and real estate.

    PubMed

    Czerniak, Thomas A

    2012-06-01

    When addressing locations of facilities after acquiring physician practices, hospitals should: Acknowledge the hospital's ambulatory plan is the driver rather than real estate assumed with the physician practices, Review the hospital ambulatory service plan for each submarket, Review the location of facilities within the service area and their proximity to one another, Sublease or sell existing facilities that are not appropriate, Ensure that the size and characteristics of each facility in the market are appropriate and consistent with the hospital's image. PMID:22734329

  15. 26 CFR 20.6075-1 - Returns; time for filing estate tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Returns; time for filing estate tax return. 20.6075-1 Section 20.6075-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Administration § 20.6075-1 Returns; time for filing estate tax return. The estate tax return required by...

  16. 26 CFR 20.6075-1 - Returns; time for filing estate tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Returns; time for filing estate tax return. 20.6075-1 Section 20.6075-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Administration § 20.6075-1 Returns; time for filing estate tax return. The estate tax return required by...

  17. Real Estate Appraising. A Suggested Adult Education Course.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Bureau of Continuing Education Curriculum Development.

    Developed to assist teachers of classes in real estate appraisal and to help students prepare for professional qualification, this guide presents 12 lessons which may be taught in 15 two-hour sessions. The twelve lessons are (1) The Appraisal of Real Estate, (2) Real Property Value, (3) Basic Principles of Real Property Value, (4) The Appraisal…

  18. 7 CFR 767.153 - Sale of real estate inventory property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... (2) The purchaser is responsible for paying all taxes and assessments after the Agency conveys title... 7 Agriculture 7 2010-01-01 2010-01-01 false Sale of real estate inventory property. 767.153 Section 767.153 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE...

  19. 79 FR 27508 - Definition of Real Estate Investment Trust Real Property

    Federal Register 2010, 2011, 2012, 2013, 2014

    2014-05-14

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BM05 Definition of Real Estate Investment Trust Real... of real property for purposes of the real estate investment trust provisions of the Internal Revenue Code (Code). These proposed regulations provide guidance to real estate investment trusts and...

  20. 75 FR 74620 - Real Estate Settlement Procedures Act (RESPA): Home Warranty Companies' Payments to Real Estate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-01

    ... charge. (See 24 CFR 3500.14(b), (c), (g)(1), and (g)(3)). On June 25, 2010 (75 FR 36271), HUD issued an... services and not include compensation for referrals of business. 75 FR at 36273. HUD received 72 comments... URBAN DEVELOPMENT 24 CFR Part 3500 Real Estate Settlement Procedures Act (RESPA): Home...

  1. 26 CFR 20.2010-1T - Unified credit against estate tax; in general (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Unified credit against estate tax; in general (temporary). 20.2010-1T Section 20.2010-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Estates of Citizens Or Residents § 20.2010-1T Unified credit against estate tax; in general...

  2. 26 CFR 20.2010-1T - Unified credit against estate tax; in general (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Unified credit against estate tax; in general (temporary). 20.2010-1T Section 20.2010-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Estates of Citizens Or Residents § 20.2010-1T Unified credit against estate tax; in general...

  3. 26 CFR 5.856-1 - Extensions of the grace period for foreclosure property by a real estate investment trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Extensions of the grace period for foreclosure property by a real estate investment trust. 5.856-1 Section 5.856-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978 §...

  4. America's Stake in the Estate Tax.

    ERIC Educational Resources Information Center

    Botstein, Leon

    2000-01-01

    Suggests that proposed legislation to completely eliminate inheritance taxes is a radical idea that would have major negative effects on endowments of the nation's cultural institutions, including colleges/universities, hospitals, libraries, research centers, performing arts institutions, and major foundations. Urges maintaining inheritance taxes…

  5. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... disregard of rules and regulations, or to fraud with intent to evade tax. Except as otherwise provided in... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Extension of time for payment of estate tax... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and Administration §...

  6. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... disregard of rules and regulations, or to fraud with intent to evade tax. Except as otherwise provided in... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Extension of time for payment of estate tax... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and Administration §...

  7. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... disregard of rules and regulations, or to fraud with intent to evade tax. Except as otherwise provided in... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Extension of time for payment of estate tax... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and Administration §...

  8. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... disregard of rules and regulations, or to fraud with intent to evade tax. Except as otherwise provided in... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Extension of time for payment of estate tax... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and Administration §...

  9. 26 CFR 20.6324B-1 - Special lien for additional estate tax attributable to farm, etc., valuation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Special lien for additional estate tax attributable to farm, etc., valuation. 20.6324B-1 Section 20.6324B-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure...

  10. 26 CFR 20.2039-1T - Limitations and repeal of estate tax exclusion for qualified plans and individual retirement...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2039-1T Limitations and... 1982 (TEFRA) limited the estate tax exclusion to $100,000 for estates of decedents dying after December... of decedents dying after December 31, 1984. (b) Section 525(b)(3) of the TRA of 1984 amended...

  11. 26 CFR 20.2039-1T - Limitations and repeal of estate tax exclusion for qualified plans and individual retirement...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2039-1T Limitations and... 1982 (TEFRA) limited the estate tax exclusion to $100,000 for estates of decedents dying after December... of decedents dying after December 31, 1984. (b) Section 525(b)(3) of the TRA of 1984 amended...

  12. 26 CFR 20.2039-1T - Limitations and repeal of estate tax exclusion for qualified plans and individual retirement...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2039-1T Limitations and... 1982 (TEFRA) limited the estate tax exclusion to $100,000 for estates of decedents dying after December... of decedents dying after December 31, 1984. (b) Section 525(b)(3) of the TRA of 1984 amended...

  13. 26 CFR 20.2039-1T - Limitations and repeal of estate tax exclusion for qualified plans and individual retirement...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2039-1T Limitations and... 1982 (TEFRA) limited the estate tax exclusion to $100,000 for estates of decedents dying after December... of decedents dying after December 31, 1984. (b) Section 525(b)(3) of the TRA of 1984 amended...

  14. 26 CFR 20.2039-1T - Limitations and repeal of estate tax exclusion for qualified plans and individual retirement...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2039-1T Limitations and... 1982 (TEFRA) limited the estate tax exclusion to $100,000 for estates of decedents dying after December... of decedents dying after December 31, 1984. (b) Section 525(b)(3) of the TRA of 1984 amended...

  15. Analysis of Income/Commercial Real Estate Transactions.

    ERIC Educational Resources Information Center

    Apfelberg, Robert S.

    Basic concepts in long- and short-term financing of real estate property are discussed in this text for real estate personnel. Two of the more important of these are leverage, the relationship between the return received by the equity and mortgage investors, and risk, the assessment of the probability that all or part of the investment may be…

  16. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 2 2014-01-01 2014-01-01 false Real estate lending standards. 208.51 Section 208.51 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM... Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each...

  17. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 2 2013-01-01 2013-01-01 false Real estate lending standards. 208.51 Section 208.51 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM... Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each...

  18. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Real estate lending standards. 208.51 Section 208.51 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM... Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each...

  19. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 2 2011-01-01 2011-01-01 false Real estate lending standards. 208.51 Section 208.51 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM... Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each...

  20. 69 FR 48431 - Real Estate Mortgage Investment Conduits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2004-08-10

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BC71 Real Estate Mortgage Investment Conduits AGENCY... disputes regarding the ownership of residual interests in a Real Estate Mortgage Investment Conduit...

  1. 67 FR 47451 - Real Estate Mortgage Investment Conduits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2002-07-19

    ... Internal Revenue Service 26 CFR Parts 1 and 602 RIN 1545-AW98 Real Estate Mortgage Investment Conduits... contains final regulations relating to safe harbor transfers of noneconomic residual interests in real estate mortgage investment conduits (REMICs). The final regulations provide additional limitations on...

  2. 59 FR- Real Estate Mortgage Investment Conduits; Hearing Cancellation

    Federal Register 2010, 2011, 2012, 2013, 2014

    1994-07-15

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-AS54 Real Estate Mortgage Investment Conduits; Hearing... on proposed regulations relating to real estate mortgage investment conduits. DATES: The public... rulemaking and public hearing appearing in the Federal Register for Wednesday, April 20, 1994, (59 FR...

  3. 60 FR 42785 - Real Estate Mortgage Investment Conduits

    Federal Register 2010, 2011, 2012, 2013, 2014

    1995-08-17

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-AS54 Real Estate Mortgage Investment Conduits AGENCY... payments on regular interests in real estate mortgage investment conduits (or REMICs). This action is... Register (59 FR 18746). A notice of proposed rulemaking (FI-10-94), published in the Federal Register...

  4. 70 FR 9218 - Real Estate Mortgage Investment Conduits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2005-02-25

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BC71 Real Estate Mortgage Investment Conduits AGENCY... the ownership of residual interests in a Real Estate Mortgage Investment Conduit (REMIC)....

  5. 12 CFR 560.101 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Real estate lending standards. 560.101 Section 560.101 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY LENDING AND INVESTMENT Lending and Investment Provisions Applicable to all Savings Associations § 560.101 Real estate lending standards. (a) Each savings...

  6. 12 CFR 390.265 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Real estate lending standards. 390.265 Section 390.265 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY REGULATIONS TRANSFERRED FROM THE OFFICE OF THRIFT SUPERVISION Lending and Investment § 390.265 Real estate lending standards. (a) Each...

  7. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 2 2012-01-01 2012-01-01 false Real estate lending standards. 208.51 Section 208.51 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM... Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each...

  8. 78 FR 24227 - Notice of Proposed Information Collection; Comment Request: Real Estate Settlement Procedures Act...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-24

    ... URBAN DEVELOPMENT Notice of Proposed Information Collection; Comment Request: Real Estate Settlement... information: Title of Proposal: Real Estate Settlement Procedures Act (RESPA) Disclosures. OMB Control Number... 24 CFR part 3500, require real estate settlement service providers to give homebuyers...

  9. Toxic real estate; Thorough site assessments essential

    SciTech Connect

    McGregor, G.I.

    1989-03-01

    This paper reports on proper site assessments for hazardous waste which are more than windshield surveys or walkovers, and they involve more than boring a few holes in the ground. Done correctly, a site assessment is a helpful tool used in industrial operations and real estate transactions to minimize and manage legal, financial, and environmental risks. Unfortunately, anyone with a business card and a pickup truck can claim to be qualified to conduct site assessments. Competition is stiff, and customers shop for the cheapest price. Borrowers and their banks think of site measurements as pieces of paper critical to closing deals. Sellers and their brokers hope that site assessments will not uncover any wastes. Currently, there is little standardization of site assessment methods and no agency regulation of their contents or of assessors. One can thus buy site assessments in any size, shape or color. Each class of professional geologist, soils engineer, chemist, hydrogeologist, civil engineer; environmental planner or any other expert has a particular specialty, and site assessments inevitably reflect consultants' specialty interests.

  10. 26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... Section 2101 imposes a tax on the transfer of the taxable estate of a nonresident who is not a citizen of... estate of a citizen or resident of the United States in accordance with the provisions of sections 2101(b... decedents. In the case of an estate of a nonresident who was not a citizen of the United States and who...