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

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Rentals from real estate. 1.1402(a)-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-4 Rentals from real estate. (a) In general. Rentals from real estate and from personal property leased with the real estate...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Rentals from real estate. 1.1402(a)-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-4 Rentals from real estate. (a) In general. Rentals from real estate and from personal property leased with the real estate...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Rentals from real estate. 1.1402(a)-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-4 Rentals from real estate. (a) In general. Rentals from real estate and from personal property leased with the real estate...

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 a...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-13

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-128224-06] RIN 1545-BF80 New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of public hearing on proposed rulemaking. SUMMARY...

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 the...

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 the...

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 the...

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 estate...

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 not...

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 not...

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 not...

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 not...

26 CFR 1.857-7 - Earnings and profits of 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 Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not such trust...

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)

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 trust...

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 trust...

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 trust...

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 trust...

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. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real...

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 estate...

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 estate...

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 estate...

Buying and leasing real estate for veterinary hospitals.

PubMed

Salzsieder, Karl R

2006-03-01

The major factors to be considered in the real estate purchase decision are the interest rate, the depreciation schedule, the property appreciation, the income tax impact, and the impact of paying a principal payment as part of the real estate mortgage. All these factors must be compared with the costs of leasing.

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 the...

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 the...

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 the...

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. (a...

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 rule...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 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. (a...

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. (a...

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. (a...

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; real...

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; real...

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 which... rental value of the space not occupied by the company is equal to one-half of the rental value of the...

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 which... rental value of the space not occupied by the company is equal to one-half of the rental value of the...

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 which... rental value of the space not occupied by the company is equal to one-half of the rental value of the...

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 which... rental value of the space not occupied by the company is equal to one-half of the rental value of the...

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…

26 CFR 301.6075-1 - Time for filing estate and gift tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Time for filing estate and gift tax returns... Records § 301.6075-1 Time for filing estate and gift tax returns. For provisions relating to time for filing estate tax returns and gift tax returns, see § 20.6075-1 of this chapter (Estate Tax Regulations...

Mining hidden value through strategic real estate plans.

PubMed

Hayes, D

1998-11-01

Healthcare providers can get the most from their real estate investments if they manage them strategically rather than view them as a cost of doing business. Organizations that develop strategic real estate plans can optimize the cost-effectiveness of their assets, reduce operating costs, and create cash through disposition strategies. The cost-effectiveness of assets can be optimized by using off-balance-sheet financing structures, such as outright sale, sale-lease-back arrangements, synthetic leases, and beneficial occupancy agreements. Opportunities for cost reduction can be found by conducting operations, administrative, and maintenance reviews and cost-segregation studies. Cost-reduction efforts also should focus on ensuring space is used in the most productive manner possible and that the organization pays no more than the minimum required property tax. Disposition strategies should begin with inventorying real estate assets to identify surplus assets. Such assets then can be moved off the balance sheet or converted into commercial or public uses.

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-30

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 20 Estate Tax; Estates of...), Examples 1-3 are added to read as follows: Sec. 20.2053-4 Deduction for claims against the estate... because the value of that claim exceeds $500,000. E may claim a deduction under this paragraph for the...

Effect of the federal estate tax on nonindustrial private forest holdings

Treesearch

John L. Greene; Steven H. Bullard; Tamara L. Cushing; Theodore Beauvais

2006-01-01

Data for this study were collected using a questionnaire mailed to randomly selected members of two forest owner organizations. Among the key findings is that 38% of forest estates owed federal estate tax, a rate many times higher than US estates in general. In 28% of the cases where estate tax was due, timber or land was sold because other assets were not adequate. In...

Real Estate Tax Exemption for Continuing Education Programs.

ERIC Educational Resources Information Center

Charters, Alexander N.

A court case in which the issue was whether Syracuse University was entitled to tax exemption for certain real property used for administrative offices, classrooms, student housing, and parking lots by its continuing education programs, particularly the Continuing Education Center for the Public Service, is presented. The finding of the Court is…

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

Code of Federal Regulations, 2010 CFR

2010-04-01

...) provides an exemption from the section 2056A estate tax for distributions to the surviving spouse on...) provides an exemption from the section 2056A estate tax for distributions of income to the surviving spouse... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Imposition of section 2056A estate tax. 20...

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…

The Effects of the Federal Estate Tax on Nonindustrial Private Landowners

Treesearch

Tamara Cushing; Steve Bullard; John Greene; Ted Beauvias

1998-01-01

The federal estate tax is designed to tax the accumulation and transfer of wealth. Between 1987 and 1997, the estate tax was as high as 55% of assets above $600,000. Timber and land values have increased significantly in many areas of the U.S. in recent years, and in some circumstances heirs liquidate timber, or sell or develop portions of inherited timber and...

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... 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 a...

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 a...

7 CFR 1925.3 - Servicing taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 12 2011-01-01 2011-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The County...

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 estate...

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 estate...

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 estate...

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 estate...

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 estate...

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... 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 estate...

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 estate...

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 estate...

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 respect...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 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 respect...

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

... 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 respect...

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 the... of the space not occupied by the company is equal to one-half of the rental value of the entire...

26 CFR 1.1445-8 - Special rules regarding publicly traded partnerships, publicly traded trusts and real estate...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs). 1.1445-8 Section 1.1445-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresiden...

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 land...

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 land...

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... 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 land...

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 land...

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.

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, 2010 CFR

2010-04-01

... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

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

... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

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

... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

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

... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

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

... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

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... 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) Real...

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) Real...

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) Real...

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) Real...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860-3 Interest and additions to tax. (a) In... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

76 FR 77053 - Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates, etc.

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-09

... Estate and Gift Taxes Effective Dates, etc. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... gift taxes; effective dates and other issues arising under the employee benefit provisions of the tax..., Excise, and Estate and Gift Taxes Effective Dates and Other Issues Arising Under the Employee Benefit...

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 other...

12 CFR 541.23 - Residential real estate.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 6 2012-01-01 2012-01-01 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 other...

12 CFR 541.23 - Residential real estate.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 6 2014-01-01 2012-01-01 true 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 other...

12 CFR 541.23 - Residential real estate.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 6 2013-01-01 2012-01-01 true 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 other...

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 other...

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 other...

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 other...

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 other...

26 CFR 20.6166-1 - Election of alternate extension of time for payment of estate tax where estate consists largely...

Code of Federal Regulations, 2010 CFR

2010-04-01

... consists largely of interest in closely held business. (a) In general. Section 6166 allows an executor to... executor's conclusion that the estate qualifies for payment of the estate tax in installments. In the... under section 6166(a) to pay any tax in installments, the executor may elect under section 6166(h) to...

7 CFR 1955.15 - Foreclosure by the Government of loans secured by real estate.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 50 years old at the time of acquisition or meet any of the other criteria contained in § 1955.137(c... 7 Agriculture 14 2010-01-01 2009-01-01 true Foreclosure by the Government of loans secured by real... liens other than current-year real estate taxes. Where such prior liens are involved, an appraisal...

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. ...

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. ...

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. ...

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... 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. ...

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. ...

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. ...

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. ...

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. ...

12 CFR 365.2 - Real estate lending standards.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Real estate lending standards. 365.2 Section... POLICY REAL ESTATE LENDING STANDARDS § 365.2 Real estate lending standards. (a) Each insured state... purpose of financing permanent improvements to real estate. (b)(1) Real estate lending policies adopted...

26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.

Code of Federal Regulations, 2010 CFR

2010-04-01

... deductions of $15,000 and an exemption of $60,000, his taxable estate amounted to $110,000. The estate tax on... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Deduction for estate tax attributable to income..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1...

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 improvements...

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... 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 improvements...

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 improvements...

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 structure...

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 structure...

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 structure...

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 structure...

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 structure...

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 structure...

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... 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 structure...

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 improvements...

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 improvements...

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 structure...

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 improvements...

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 improvements...

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 Division...

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 Division...

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 Division...

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 Division...

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 shall...

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 taken...

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 shall...

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... 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 taken...

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 shall...

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... 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 taken...

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... 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 taken...

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... 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 taken...

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 shall...

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...

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 may...

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 may...

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 may...

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 may...

12 CFR 34.83 - Disposition of real estate.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 1 2011-01-01 2011-01-01 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 may...

26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... exercise right of recovery. Failure of an estate to exercise a right of recovery under this section upon a... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Right of recovery of estate taxes in the case... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF...

Strategic real-estate planning can generate revenue.

PubMed

Hayes, D; Hays, S

2001-12-01

Many healthcare organizations treat their real estate as liabilities rather than assets and overlook opportunities to generate significant additional revenue and reduce costs. An Ernst & Young Study found that to maximize the return on investment in their real-estate holdings, healthcare organizations need to include property management in their strategic plan, manage construction and expansion effectively, adapt and reuse their facilities where possible, and pursue innovative real-estate strategies. Managing real-estate assets effectively can free up capital to use for other core business needs.

Forest values and the impact of the federal estate tax on family forests

Treesearch

Brenton J. Dickinson; Brett J. Butler; Michael A. Kilgore; Paul Catanzaro; John Greene; Jaketon H. Hewes; David Kittredge; Mary. Tyrrell

2012-01-01

Previous research has suggested that heirs to family forest land may sell timber and/or land in order to pay state and/or federal estate taxes, which could result in land use conversion or other adverse ecological impacts. We estimated the number of Minnesota family forest landowners and the associated acreage that could be subject to estate taxes at various exemption...

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:…

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)

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 real...

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…

7 CFR 1955.15 - Foreclosure by the Government of loans secured by real estate.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 50 years old at the time of acquisition or meet any of the other criteria contained in § 1955.137(c... 7 Agriculture 14 2014-01-01 2014-01-01 false Foreclosure by the Government of loans secured by... liens other than current-year real estate taxes. Where such prior liens are involved, an appraisal...

7 CFR 1955.15 - Foreclosure by the Government of loans secured by real estate.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 50 years old at the time of acquisition or meet any of the other criteria contained in § 1955.137(c... 7 Agriculture 14 2012-01-01 2012-01-01 false Foreclosure by the Government of loans secured by... liens other than current-year real estate taxes. Where such prior liens are involved, an appraisal...

7 CFR 1955.15 - Foreclosure by the Government of loans secured by real estate.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 50 years old at the time of acquisition or meet any of the other criteria contained in § 1955.137(c... 7 Agriculture 14 2011-01-01 2011-01-01 false Foreclosure by the Government of loans secured by... liens other than current-year real estate taxes. Where such prior liens are involved, an appraisal...

7 CFR 1955.15 - Foreclosure by the Government of loans secured by real estate.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 50 years old at the time of acquisition or meet any of the other criteria contained in § 1955.137(c... 7 Agriculture 14 2013-01-01 2013-01-01 false Foreclosure by the Government of loans secured by... liens other than current-year real estate taxes. Where such prior liens are involved, an appraisal...

Medical real estate in an age of reform.

PubMed

Hammond, Laca Wong; Camp, Philip J

2011-04-01

The following are four ways healthcare organizations are fulfilling their medical real estate needs in an era of change: Real estate monetization. Renovation of existing facilities. A careful focus on containing materials costs. Joint ventures with real estate organizations.

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 inventory...

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 inventory...

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 inventory...

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 inventory...

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..., 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 inventory...

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

... interpretive rule concluded: (1) A payment by an HWC for marketing services performed by real estate brokers or... real estate broker or agent for marketing a home warranty product directly to particular homebuyers or... rule, payments for marketing services directed to particular homebuyers or sellers are considered to be...

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 the...

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 the...

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 the...

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 the...

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 authority...

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 authority...

33 CFR 211.2 - Authority to acquire real estate.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 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 authority...

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 authority...

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 the...

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.

26 CFR 1.501(c)(6)-1 - Business leagues, chambers of commerce, real estate boards, and boards of trade.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Business leagues, chambers of commerce, real estate boards, and boards of trade. 1.501(c)(6)-1 Section 1.501(c)(6)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(c)(6)-1 Business...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 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 § 5.856-1...

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 instructions...

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 instructions...

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 instructions...

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 instructions...

12 CFR 541.16 - Improved residential real estate.

Code of Federal Regulations, 2010 CFR

2010-01-01

... improved residential real estate means residential real estate containing offsite or other improvements sufficient to make the property ready for primarily residential construction, and real estate in the process of being improved by a building or buildings to be constructed or in the process of construction for...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

24 CFR 100.115 - Residential real estate-related transactions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Residential real estate-related... Estate-Related Transactions § 100.115 Residential real estate-related transactions. The term residential real estate-related transactions means: (a) The making or purchasing of loans or providing other...

24 CFR 100.115 - Residential real estate-related transactions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 24 Housing and Urban Development 1 2012-04-01 2012-04-01 false Residential real estate-related... Estate-Related Transactions § 100.115 Residential real estate-related transactions. The term residential real estate-related transactions means: (a) The making or purchasing of loans or providing other...

24 CFR 100.115 - Residential real estate-related transactions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 24 Housing and Urban Development 1 2014-04-01 2014-04-01 false Residential real estate-related... Estate-Related Transactions § 100.115 Residential real estate-related transactions. The term residential real estate-related transactions means: (a) The making or purchasing of loans or providing other...

24 CFR 100.115 - Residential real estate-related transactions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Residential real estate-related... Estate-Related Transactions § 100.115 Residential real estate-related transactions. The term residential real estate-related transactions means: (a) The making or purchasing of loans or providing other...

24 CFR 100.115 - Residential real estate-related transactions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 24 Housing and Urban Development 1 2013-04-01 2013-04-01 false Residential real estate-related... Estate-Related Transactions § 100.115 Residential real estate-related transactions. The term residential real estate-related transactions means: (a) The making or purchasing of loans or providing other...

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... MEMBERSHIP OF STATE BANKING INSTITUTIONS IN THE FEDERAL RESERVE SYSTEM (REGULATION H) Real Estate Lending and Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each state...

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... MEMBERSHIP OF STATE BANKING INSTITUTIONS IN THE FEDERAL RESERVE SYSTEM (REGULATION H) Real Estate Lending and Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each state...

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... MEMBERSHIP OF STATE BANKING INSTITUTIONS IN THE FEDERAL RESERVE SYSTEM (REGULATION H) Real Estate Lending and Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each state...

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... MEMBERSHIP OF STATE BANKING INSTITUTIONS IN THE FEDERAL RESERVE SYSTEM (REGULATION H) Real Estate Lending and Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each state...

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... MEMBERSHIP OF STATE BANKING INSTITUTIONS IN THE FEDERAL RESERVE SYSTEM (REGULATION H) Real Estate Lending and Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each state...

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 99...

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 99...

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 99...

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 99...

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 99...

Systems engineering real estate development projects

NASA Astrophysics Data System (ADS)

Gusakova, Elena; Titarenko, Boris; Stepanov, Vitaliy

2017-10-01

In recent years, real estate development has accumulated a wealth of experience in implementing major projects, which requires comprehension and systematization. The scientific instrument of system engineering is studied in the article and is substantively interpreted with reference to real estate development projects. The most perspective approaches and models are substantiated, allowing strategically to plan the life cycle of the project as a whole, and also to solve the engineering butt problems of the project. The relevance of further scientific studies of regularities and specifics of the life cycle of real estate development projects conducted at the Moscow State University of Economics and Management at the ISTA department is shown.

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…

7 CFR 767.102 - Leasing non-real estate inventory property.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Leasing non-real estate inventory property. 767.102..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real estate...

7 CFR 767.102 - Leasing non-real estate inventory property.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 7 2014-01-01 2014-01-01 false Leasing non-real estate inventory property. 767.102..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real estate...

7 CFR 767.102 - Leasing non-real estate inventory property.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 7 2011-01-01 2011-01-01 false Leasing non-real estate inventory property. 767.102..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real estate...

7 CFR 767.102 - Leasing non-real estate inventory property.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 7 2013-01-01 2013-01-01 false Leasing non-real estate inventory property. 767.102..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real estate...

7 CFR 767.102 - Leasing non-real estate inventory property.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 7 2012-01-01 2012-01-01 false Leasing non-real estate inventory property. 767.102..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real estate...

32 CFR 552.16 - Real estate claims founded upon contract.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 32 National Defense 3 2014-07-01 2014-07-01 false Real estate claims founded upon contract. 552.16... Real Estate Claims Founded Upon Contract § 552.16 Real estate claims founded upon contract. (a) Purpose... interest in real estate for which compensation must be made according to the Fifth Amendment to the...

32 CFR 552.16 - Real estate claims founded upon contract.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 32 National Defense 3 2013-07-01 2013-07-01 false Real estate claims founded upon contract. 552.16... Real Estate Claims Founded Upon Contract § 552.16 Real estate claims founded upon contract. (a) Purpose... interest in real estate for which compensation must be made according to the Fifth Amendment to the...

32 CFR 552.16 - Real estate claims founded upon contract.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 3 2011-07-01 2009-07-01 true Real estate claims founded upon contract. 552.16... Real Estate Claims Founded Upon Contract § 552.16 Real estate claims founded upon contract. (a) Purpose... interest in real estate for which compensation must be made according to the Fifth Amendment to the...

32 CFR 552.16 - Real estate claims founded upon contract.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 32 National Defense 3 2012-07-01 2009-07-01 true Real estate claims founded upon contract. 552.16... Real Estate Claims Founded Upon Contract § 552.16 Real estate claims founded upon contract. (a) Purpose... interest in real estate for which compensation must be made according to the Fifth Amendment to the...

An alternative to real estate ownership.

PubMed

Scarborough, Sydney

2004-05-01

Partnering with healthcare real estate managers and investors is one way to generate capital, improve cash flow, and minimize the management costs of developing and operating outpatient properties without sacrificing control of strategic locations or facilities. Eight simple steps can help you identify and select viable strategic healthcare real estate partners and negotiate effective monetization (sale of property title) agreements with them.

26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

32 CFR 643.13 - Military requirement for real estate under grant.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 4 2011-07-01 2011-07-01 false Military requirement for real estate under grant... (CONTINUED) REAL PROPERTY REAL ESTATE General § 643.13 Military requirement for real estate under grant. When a military requirement arises for real estate which is being used under a grant of non-Army use, the...

32 CFR 643.13 - Military requirement for real estate under grant.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 32 National Defense 4 2012-07-01 2011-07-01 true Military requirement for real estate under grant... (CONTINUED) REAL PROPERTY REAL ESTATE General § 643.13 Military requirement for real estate under grant. When a military requirement arises for real estate which is being used under a grant of non-Army use, the...

32 CFR 643.13 - Military requirement for real estate under grant.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 32 National Defense 4 2013-07-01 2013-07-01 false Military requirement for real estate under grant... (CONTINUED) REAL PROPERTY REAL ESTATE General § 643.13 Military requirement for real estate under grant. When a military requirement arises for real estate which is being used under a grant of non-Army use, the...

32 CFR 643.13 - Military requirement for real estate under grant.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 32 National Defense 4 2014-07-01 2013-07-01 true Military requirement for real estate under grant... (CONTINUED) REAL PROPERTY REAL ESTATE General § 643.13 Military requirement for real estate under grant. When a military requirement arises for real estate which is being used under a grant of non-Army use, the...

32 CFR 643.13 - Military requirement for real estate under grant.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Military requirement for real estate under grant... (CONTINUED) REAL PROPERTY REAL ESTATE General § 643.13 Military requirement for real estate under grant. When a military requirement arises for real estate which is being used under a grant of non-Army use, the...

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…

26 CFR 1.857-4 - Tax imposed by reason of the failure to meet certain source-of-income requirements.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment.... Section 857(b)(5) imposes a tax on a real estate investment trust that is considered, by reason of section...

26 CFR 1.857-4 - Tax imposed by reason of the failure to meet certain source-of-income requirements.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment.... Section 857(b)(5) imposes a tax on a real estate investment trust that is considered, by reason of section...

26 CFR 1.857-4 - Tax imposed by reason of the failure to meet certain source-of-income requirements.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment.... Section 857(b)(5) imposes a tax on a real estate investment trust that is considered, by reason of section...

26 CFR 1.857-4 - Tax imposed by reason of the failure to meet certain source-of-income requirements.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment.... Section 857(b)(5) imposes a tax on a real estate investment trust that is considered, by reason of section...

32 CFR 644.8 - Planning and scheduling real estate activities.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 32 National Defense 4 2012-07-01 2011-07-01 true Planning and scheduling real estate activities... (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Project Planning Civil Works § 644.8 Planning and scheduling real estate activities. (a) Normal scheduling. (1) The objective of a planned program is to provide for...

32 CFR 644.8 - Planning and scheduling real estate activities.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 32 National Defense 4 2013-07-01 2013-07-01 false Planning and scheduling real estate activities... (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Project Planning Civil Works § 644.8 Planning and scheduling real estate activities. (a) Normal scheduling. (1) The objective of a planned program is to provide for...

32 CFR 644.8 - Planning and scheduling real estate activities.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 32 National Defense 4 2014-07-01 2013-07-01 true Planning and scheduling real estate activities... (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Project Planning Civil Works § 644.8 Planning and scheduling real estate activities. (a) Normal scheduling. (1) The objective of a planned program is to provide for...

17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

Code of Federal Regulations, 2014 CFR

2014-04-01

... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Real estate and accumulated... AND CONSERVATION ACT OF 1975 For Certain Real Estate Companies § 210.12-28 Real estate and accumulated depreciation. 1 [For Certain Real Estate Companies] Column A—Description 2 Column B—Encumbrances Column C...

12 CFR 560.172 - Re-evaluation of real estate owned.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Re-evaluation of real estate owned. 560.172... of real estate owned. A savings association shall appraise each parcel of real estate owned at the... under the particular circumstances. The foregoing requirement shall not apply to any parcel of real...

12 CFR 560.172 - Re-evaluation of real estate owned.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Re-evaluation of real estate owned. 560.172... of real estate owned. A savings association shall appraise each parcel of real estate owned at the... under the particular circumstances. The foregoing requirement shall not apply to any parcel of real...

12 CFR 560.172 - Re-evaluation of real estate owned.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Re-evaluation of real estate owned. 560.172... of real estate owned. A savings association shall appraise each parcel of real estate owned at the... under the particular circumstances. The foregoing requirement shall not apply to any parcel of real...

12 CFR 560.172 - Re-evaluation of real estate owned.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Re-evaluation of real estate owned. 560.172... of real estate owned. A savings association shall appraise each parcel of real estate owned at the... under the particular circumstances. The foregoing requirement shall not apply to any parcel of real...

7 CFR 1951.11 - Application of payments on real estate accounts.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 14 2011-01-01 2011-01-01 false Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...

7 CFR 1962.8 - Liens on real estate for additional security.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 14 2012-01-01 2012-01-01 false Liens on real estate for additional security. 1962.8... Security § 1962.8 Liens on real estate for additional security. The County Supervisor may take the best lien obtainable on any real estate owned by the borrower, including any real estate which already...

7 CFR 1951.11 - Application of payments on real estate accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...

7 CFR 1962.8 - Liens on real estate for additional security.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 14 2014-01-01 2014-01-01 false Liens on real estate for additional security. 1962.8... Security § 1962.8 Liens on real estate for additional security. The County Supervisor may take the best lien obtainable on any real estate owned by the borrower, including any real estate which already...

7 CFR 1962.8 - Liens on real estate for additional security.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 14 2011-01-01 2011-01-01 false Liens on real estate for additional security. 1962.8... Security § 1962.8 Liens on real estate for additional security. The County Supervisor may take the best lien obtainable on any real estate owned by the borrower, including any real estate which already...

7 CFR 1962.8 - Liens on real estate for additional security.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Liens on real estate for additional security. 1962.8... Security § 1962.8 Liens on real estate for additional security. The County Supervisor may take the best lien obtainable on any real estate owned by the borrower, including any real estate which already...

7 CFR 1951.11 - Application of payments on real estate accounts.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 14 2012-01-01 2012-01-01 false Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...

7 CFR 1962.8 - Liens on real estate for additional security.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 14 2013-01-01 2013-01-01 false Liens on real estate for additional security. 1962.8... Security § 1962.8 Liens on real estate for additional security. The County Supervisor may take the best lien obtainable on any real estate owned by the borrower, including any real estate which already...

7 CFR 1951.11 - Application of payments on real estate accounts.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 14 2013-01-01 2013-01-01 false Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...

7 CFR 1951.11 - Application of payments on real estate accounts.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 14 2014-01-01 2014-01-01 false Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...

32 CFR 643.3 - Authority to grant use of real estate.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 32 National Defense 4 2013-07-01 2013-07-01 false Authority to grant use of real estate. 643.3... PROPERTY REAL ESTATE General § 643.3 Authority to grant use of real estate. (a) The United States.... (b) One of the principal authorities for the use of military real estate for commercial purposes is...

32 CFR 643.3 - Authority to grant use of real estate.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 32 National Defense 4 2014-07-01 2013-07-01 true Authority to grant use of real estate. 643.3... PROPERTY REAL ESTATE General § 643.3 Authority to grant use of real estate. (a) The United States.... (b) One of the principal authorities for the use of military real estate for commercial purposes is...

17 CFR 210.12-29 - Mortgage loans on real estate. 1

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Mortgage loans on real estate... § 210.12-29 Mortgage loans on real estate. 1 [For Certain Real Estate Companies] Column A—Description 2... amount of the extended mortgages, explain. 7 If any item of mortgage loans on real estate investments has...

17 CFR 210.12-29 - Mortgage loans on real estate. 1

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Mortgage loans on real estate... § 210.12-29 Mortgage loans on real estate. 1 [For Certain Real Estate Companies] Column A—Description 2... amount of the extended mortgages, explain. 7 If any item of mortgage loans on real estate investments has...

32 CFR 643.3 - Authority to grant use of real estate.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 32 National Defense 4 2012-07-01 2011-07-01 true Authority to grant use of real estate. 643.3... PROPERTY REAL ESTATE General § 643.3 Authority to grant use of real estate. (a) The United States.... (b) One of the principal authorities for the use of military real estate for commercial purposes is...

32 CFR 643.3 - Authority to grant use of real estate.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 4 2011-07-01 2011-07-01 false Authority to grant use of real estate. 643.3... PROPERTY REAL ESTATE General § 643.3 Authority to grant use of real estate. (a) The United States.... (b) One of the principal authorities for the use of military real estate for commercial purposes is...

17 CFR 210.12-29 - Mortgage loans on real estate. 1

Code of Federal Regulations, 2014 CFR

2014-04-01

... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Mortgage loans on real estate... AND CONSERVATION ACT OF 1975 For Certain Real Estate Companies § 210.12-29 Mortgage loans on real estate. 1 [For Certain Real Estate Companies] Column A—Description 2 3 4 Column B—Interest rate Column C...

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…

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…

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…

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... estate owned and occupied in whole or in part by a mutual insurance company subject to the tax imposed by...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... estate owned and occupied in whole or in part by a mutual insurance company subject to the tax imposed by...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... estate owned and occupied in whole or in part by a mutual insurance company subject to the tax imposed by...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... estate owned and occupied in whole or in part by a mutual insurance company subject to the tax imposed by...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... estate owned and occupied in whole or in part by a mutual insurance company subject to the tax imposed by...

12 CFR 390.272 - Re-evaluation of real estate owned.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Re-evaluation of real estate owned. 390.272....272 Re-evaluation of real estate owned. A State savings association shall appraise each parcel of real... apply to any parcel of real estate that is sold and reacquired less than 12 months subsequent to the...

12 CFR 390.272 - Re-evaluation of real estate owned.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Re-evaluation of real estate owned. 390.272....272 Re-evaluation of real estate owned. A State savings association shall appraise each parcel of real... apply to any parcel of real estate that is sold and reacquired less than 12 months subsequent to the...

12 CFR 390.272 - Re-evaluation of real estate owned.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Re-evaluation of real estate owned. 390.272....272 Re-evaluation of real estate owned. A State savings association shall appraise each parcel of real... apply to any parcel of real estate that is sold and reacquired less than 12 months subsequent to the...

7 CFR 767.103 - Managing leased real estate inventory property.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 7 2011-01-01 2011-01-01 false Managing leased real estate inventory property. 767... AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.103 Managing leased real estate inventory property. (a) The Agency will pay for...

7 CFR 767.103 - Managing leased real estate inventory property.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 7 2013-01-01 2013-01-01 false Managing leased real estate inventory property. 767... AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.103 Managing leased real estate inventory property. (a) The Agency will pay for...

7 CFR 767.103 - Managing leased real estate inventory property.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Managing leased real estate inventory property. 767... AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.103 Managing leased real estate inventory property. (a) The Agency will pay for...

7 CFR 767.103 - Managing leased real estate inventory property.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 7 2012-01-01 2012-01-01 false Managing leased real estate inventory property. 767... AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.103 Managing leased real estate inventory property. (a) The Agency will pay for...

7 CFR 767.103 - Managing leased real estate inventory property.

Code of Federal Regulations, 2014 CFR

2014-01-01

... repairs to leased real estate inventory property only when necessary to protect the Agency's interest. (b... 7 Agriculture 7 2014-01-01 2014-01-01 false Managing leased real estate inventory property. 767... AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate...

32 CFR 644.8 - Planning and scheduling real estate activities.

Code of Federal Regulations, 2010 CFR

2010-07-01

... (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Project Planning Civil Works § 644.8 Planning and scheduling... Memoranda; determination of final project boundaries; and preliminary real estate work to the point where... estate activities of the Corps are extremely sensitive, since they disrupt the lives of individuals and...

Pricing real estate index options under stochastic interest rates

NASA Astrophysics Data System (ADS)

Gong, Pu; Dai, Jun

2017-08-01

Real estate derivatives as new financial instruments are not merely risk management tools but also provide a novel way to gain exposure to real estate assets without buying or selling the physical assets. Although real estate derivatives market has exhibited a rapid development in recent years, the valuation challenge of real estate derivatives remains a great obstacle for further development in this market. In this paper, we derive a partial differential equation contingent on a real estate index in a stochastic interest rate environment and propose a modified finite difference method that adopts the non-uniform grids to solve this problem. Numerical results confirm the efficiency of the method and indicate that constant interest rate models lead to the mispricing of options and the effects of stochastic interest rates on option prices depend on whether the term structure of interest rates is rising or falling. Finally, we have investigated and compared the different effects of stochastic interest rates on European and American option prices.

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.

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 1940.406 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate Settlement...

7 CFR 1955.124 - Sale with inventory real estate (chattel).

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 14 2011-01-01 2011-01-01 false Sale with inventory real estate (chattel). 1955.124... Property Chattel Property § 1955.124 Sale with inventory real estate (chattel). Inventory chattel property may be sold with inventory real estate if a higher aggregate price can be obtained. Proceeds from a...

7 CFR 1955.124 - Sale with inventory real estate (chattel).

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 14 2013-01-01 2013-01-01 false Sale with inventory real estate (chattel). 1955.124... Property Chattel Property § 1955.124 Sale with inventory real estate (chattel). Inventory chattel property may be sold with inventory real estate if a higher aggregate price can be obtained. Proceeds from a...

7 CFR 1955.124 - Sale with inventory real estate (chattel).

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 14 2014-01-01 2014-01-01 false Sale with inventory real estate (chattel). 1955.124... Property Chattel Property § 1955.124 Sale with inventory real estate (chattel). Inventory chattel property may be sold with inventory real estate if a higher aggregate price can be obtained. Proceeds from a...

7 CFR 1955.124 - Sale with inventory real estate (chattel).

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 14 2012-01-01 2012-01-01 false Sale with inventory real estate (chattel). 1955.124... Property Chattel Property § 1955.124 Sale with inventory real estate (chattel). Inventory chattel property may be sold with inventory real estate if a higher aggregate price can be obtained. Proceeds from a...

7 CFR 1955.124 - Sale with inventory real estate (chattel).

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Sale with inventory real estate (chattel). 1955.124... Property Chattel Property § 1955.124 Sale with inventory real estate (chattel). Inventory chattel property may be sold with inventory real estate if a higher aggregate price can be obtained. Proceeds from a...

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special lien for estate tax deferred under...

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Special lien for estate tax deferred under...

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Special lien for estate tax deferred under...

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Special lien for estate tax deferred under...

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Special lien for estate tax deferred under...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

Real estate investments demand strategic planning, objectives.

PubMed

Bermas, N F

1991-10-01

Real estate may present a great opportunity for institutions to positively affect their bottom lines. But it takes planning and foresight to achieve a solid real estate plan. In the following article, the author describes the process necessary to develop a program that goes beyond converting empty buildings into nursing homes. The process goes from identifying strategic objectives to examining financial alternatives and preparing an implementation plan.

76 FR 78183 - Section 67 Limitations on Estates or Trusts; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-16

... preamble, under the subject of the headings, the title ``New Markets Tax Credit Non-Real Estate Investments... Section 67 Limitations on Estates or Trusts; Correction AGENCY: Internal Revenue Service (IRS), Treasury...-128224-06) providing guidance on which costs incurred by estates or trusts other than grantor trusts (non...

Geospatial Web Services in Real Estate Information System

NASA Astrophysics Data System (ADS)

Radulovic, Aleksandra; Sladic, Dubravka; Govedarica, Miro; Popovic, Dragana; Radovic, Jovana

2017-12-01

Since the data of cadastral records are of great importance for the economic development of the country, they must be well structured and organized. Records of real estate on the territory of Serbia met many problems in previous years. To prevent problems and to achieve efficient access, sharing and exchange of cadastral data on the principles of interoperability, domain model for real estate is created according to current standards in the field of spatial data. The resulting profile of the domain model for the Serbian real estate cadastre is based on the current legislation and on Land Administration Domain Model (LADM) which is specified in the ISO19152 standard. Above such organized data, and for their effective exchange, it is necessary to develop a model of services that must be provided by the institutions interested in the exchange of cadastral data. This is achieved by introducing a service-oriented architecture in the information system of real estate cadastre and with that ensures efficiency of the system. It is necessary to develop user services for download, review and use of the real estate data through the web. These services should be provided to all users who need access to cadastral data (natural and legal persons as well as state institutions) through e-government. It is also necessary to provide search, view and download of cadastral spatial data by specifying geospatial services. Considering that real estate contains geometric data for parcels and buildings it is necessary to establish set of geospatial services that would provide information and maps for the analysis of spatial data, and for forming a raster data. Besides the theme Cadastral parcels, INSPIRE directive specifies several themes that involve data on buildings and land use, for which data can be provided from real estate cadastre. In this paper, model of geospatial services in Serbia is defined. A case study of using these services to estimate which household is at risk of

Fuzzy Comprehensive Evaluation Method Applied in the Real Estate Investment Risks Research

NASA Astrophysics Data System (ADS)

ML(Zhang Minli), Zhang; Wp(Yang Wenpo), Yang

Real estate investment is a high-risk and high returned of economic activity, the key of real estate analysis is the identification of their types of investment risk and the risk of different types of effective prevention. But, as the financial crisis sweeping the world, the real estate industry also faces enormous risks, how effective and correct evaluation of real estate investment risks becomes the multitudinous scholar concern[1]. In this paper, real estate investment risks were summarized and analyzed, and comparative analysis method is discussed and finally presented fuzzy comprehensive evaluation method, not only in theory has the advantages of science, in the application also has the reliability, for real estate investment risk assessment provides an effective means for investors in real estate investing guidance on risk factors and forecasts.

1982-83 Texas College and University Real Estate Course Survey.

ERIC Educational Resources Information Center

Lyon, Robert

In 1983, the Texas Real Estate Research Center conducted its eighth annual survey of the real estate offerings of the state's two- and four-year colleges. Survey findings, based on a 90% response rate, included the following: (1) 90 institutions (46 community colleges and 44 four-year colleges) offered real estate courses during the 1982-83…

12 CFR 160.172 - Re-evaluation of real estate owned.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Re-evaluation of real estate owned. 160.172... INVESTMENT § 160.172 Re-evaluation of real estate owned. A Federal savings association shall appraise each parcel of real estate owned at the earlier of in-substance foreclosure or at the time of the savings...

12 CFR 160.172 - Re-evaluation of real estate owned.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Re-evaluation of real estate owned. 160.172... INVESTMENT § 160.172 Re-evaluation of real estate owned. A Federal savings association shall appraise each parcel of real estate owned at the earlier of in-substance foreclosure or at the time of the savings...

12 CFR 160.172 - Re-evaluation of real estate owned.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Re-evaluation of real estate owned. 160.172... INVESTMENT § 160.172 Re-evaluation of real estate owned. A Federal savings association shall appraise each parcel of real estate owned at the earlier of in-substance foreclosure or at the time of the savings...

32 CFR 644.23 - Real Estate Planning Documents.

Code of Federal Regulations, 2013 CFR

2013-07-01

... a Real Estate Design Memorandum). Certain items contained in Figure 2-1 (ER 405-1-12) relate only to.... (vii) A preliminary site plan, showing existing conditions and proposed layout, to insure adequacy of... fee and/or easement real estate design memorandum and review and approval by the District Engineer and...

32 CFR 644.23 - Real Estate Planning Documents.

Code of Federal Regulations, 2012 CFR

2012-07-01

... a Real Estate Design Memorandum). Certain items contained in Figure 2-1 (ER 405-1-12) relate only to.... (vii) A preliminary site plan, showing existing conditions and proposed layout, to insure adequacy of... fee and/or easement real estate design memorandum and review and approval by the District Engineer and...

32 CFR 552.32 - Authority to acquire real estate and interests therein.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 3 2010-07-01 2010-07-01 true Authority to acquire real estate and interests... Real Estate and Interest Therein § 552.32 Authority to acquire real estate and interests therein. While... law authorizing such purchase (R. S. 3736; 41 U.S.C. 14). No real estate not in Federal ownership...

32 CFR 552.32 - Authority to acquire real estate and interests therein.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 32 National Defense 3 2013-07-01 2013-07-01 false Authority to acquire real estate and interests... Real Estate and Interest Therein § 552.32 Authority to acquire real estate and interests therein. While... law authorizing such purchase (R. S. 3736; 41 U.S.C. 14). No real estate not in Federal ownership...

32 CFR 552.32 - Authority to acquire real estate and interests therein.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 32 National Defense 3 2012-07-01 2009-07-01 true Authority to acquire real estate and interests... Real Estate and Interest Therein § 552.32 Authority to acquire real estate and interests therein. While... law authorizing such purchase (R. S. 3736; 41 U.S.C. 14). No real estate not in Federal ownership...

32 CFR 552.32 - Authority to acquire real estate and interests therein.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 3 2011-07-01 2009-07-01 true Authority to acquire real estate and interests... Real Estate and Interest Therein § 552.32 Authority to acquire real estate and interests therein. While... law authorizing such purchase (R. S. 3736; 41 U.S.C. 14). No real estate not in Federal ownership...

32 CFR 552.32 - Authority to acquire real estate and interests therein.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 32 National Defense 3 2014-07-01 2014-07-01 false Authority to acquire real estate and interests... Real Estate and Interest Therein § 552.32 Authority to acquire real estate and interests therein. While... law authorizing such purchase (R. S. 3736; 41 U.S.C. 14). No real estate not in Federal ownership...

The Real Estate Inspector. Teachers Instructional Packet (TIP) No. 11, Spring 1986.

ERIC Educational Resources Information Center

Texas A and M Univ., College Station. Texas Real Estate Research Center.

Part of a series of classroom aids designed for real estate instructors, this instructional packet was designed to help real estate students understand legal requirements for real estate inspectors in Texas. The material is based on Section 18C of the Real Estate License Act, as amended by the 1985 Texas Legislature. Following a presentation on…

7 CFR 767.201 - Real estate inventory property with important resources.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 7 2014-01-01 2014-01-01 false Real estate inventory property with important... SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Real Estate Property With Important Resources or Located in Special Hazard Areas § 767.201 Real estate inventory...

7 CFR 767.201 - Real estate inventory property with important resources.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 7 2013-01-01 2013-01-01 false Real estate inventory property with important... SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Real Estate Property With Important Resources or Located in Special Hazard Areas § 767.201 Real estate inventory...

7 CFR 1925.4 - Servicing delinquent taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 12 2011-01-01 2011-01-01 false Servicing delinquent taxes. 1925.4 Section 1925.4... REGULATIONS TAXES Real Estate Tax Servicing § 1925.4 Servicing delinquent taxes. (a) The County Supervisor will contact each borrower with a delinquent tax and make every practical effort to have him pay the...

Real estate strategies for 2005.

PubMed

Dunbar, Donald R

2005-05-01

Today's healthcare real estate strategies involve: assessing and prioritizing capital availability for building projects, carefully planning and implementing the process for the project Making beneficial decisions regarding facility management and maintenance.

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

Code of Federal Regulations, 2013 CFR

2013-04-01

... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

Code of Federal Regulations, 2014 CFR

2014-04-01

... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

Code of Federal Regulations, 2012 CFR

2012-04-01

... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

Code of Federal Regulations, 2013 CFR

2013-04-01

... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Real estate and accumulated... AND CONSERVATION ACT OF 1975 Form and Content of Schedules § 210.12-28 Real estate and accumulated depreciation. 1 [For Certain Real Estate Companies] Column A—Description 2 Column B—Encumbrances Column C...

12 CFR 560.37 - Real estate for office and related facilities.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Real estate for office and related facilities... LENDING AND INVESTMENT Lending and Investment Powers for Federal Savings Associations § 560.37 Real estate for office and related facilities. A federal savings association may invest in real estate (improved...

12 CFR 560.37 - Real estate for office and related facilities.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Real estate for office and related facilities... LENDING AND INVESTMENT Lending and Investment Powers for Federal Savings Associations § 560.37 Real estate for office and related facilities. A federal savings association may invest in real estate (improved...

12 CFR 560.37 - Real estate for office and related facilities.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Real estate for office and related facilities... LENDING AND INVESTMENT Lending and Investment Powers for Federal Savings Associations § 560.37 Real estate for office and related facilities. A federal savings association may invest in real estate (improved...

17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

Code of Federal Regulations, 2012 CFR

2012-04-01

... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Real estate and accumulated... AND CONSERVATION ACT OF 1975 Form and Content of Schedules § 210.12-28 Real estate and accumulated depreciation. 1 [For Certain Real Estate Companies] Column A—Description 2 Column B—Encumbrances Column C...

12 CFR 560.37 - Real estate for office and related facilities.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Real estate for office and related facilities... LENDING AND INVESTMENT Lending and Investment Powers for Federal Savings Associations § 560.37 Real estate for office and related facilities. A federal savings association may invest in real estate (improved...

12 CFR 560.100 - Real estate lending standards; purpose and scope.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Real estate lending standards; purpose and scope... Real estate lending standards; purpose and scope. This section, and § 560.101 of this subpart, issued.... 1828(o), prescribe standards for real estate lending to be used by savings associations and all their...

12 CFR 560.100 - Real estate lending standards; purpose and scope.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Real estate lending standards; purpose and scope... Real estate lending standards; purpose and scope. This section, and § 560.101 of this subpart, issued.... 1828(o), prescribe standards for real estate lending to be used by savings associations and all their...

12 CFR 160.37 - Real estate for office and related facilities.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Real estate for office and related facilities... LENDING AND INVESTMENT § 160.37 Real estate for office and related facilities. A Federal savings association may invest in real estate (improved or unimproved) to be used for office and related facilities of...

12 CFR 160.37 - Real estate for office and related facilities.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Real estate for office and related facilities... LENDING AND INVESTMENT § 160.37 Real estate for office and related facilities. A Federal savings association may invest in real estate (improved or unimproved) to be used for office and related facilities of...

12 CFR 390.264 - Real estate lending standards; purpose and scope.

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; purpose and... Investment § 390.264 Real estate lending standards; purpose and scope. This section, and § 390.265, issued... for real estate lending to be used by State savings associations and all their includable subsidiaries...

12 CFR 160.37 - Real estate for office and related facilities.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Real estate for office and related facilities... LENDING AND INVESTMENT § 160.37 Real estate for office and related facilities. A Federal savings association may invest in real estate (improved or unimproved) to be used for office and related facilities of...

12 CFR 390.264 - Real estate lending standards; purpose and scope.

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; purpose and... Investment § 390.264 Real estate lending standards; purpose and scope. This section, and § 390.265, issued... for real estate lending to be used by State savings associations and all their includable subsidiaries...

12 CFR 390.264 - Real estate lending standards; purpose and scope.

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; purpose and... Investment § 390.264 Real estate lending standards; purpose and scope. This section, and § 390.265, issued... for real estate lending to be used by State savings associations and all their includable subsidiaries...

12 CFR 560.100 - Real estate lending standards; purpose and scope.

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; purpose and... § 560.100 Real estate lending standards; purpose and scope. This section, and § 560.101 of this subpart....S.C. 1828(o), prescribe standards for real estate lending to be used by savings associations and all...

12 CFR 560.100 - Real estate lending standards; purpose and scope.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Real estate lending standards; purpose and... § 560.100 Real estate lending standards; purpose and scope. This section, and § 560.101 of this subpart....S.C. 1828(o), prescribe standards for real estate lending to be used by savings associations and all...

17 CFR 210.12-29 - Mortgage loans on real estate. 1

Code of Federal Regulations, 2012 CFR

2012-04-01

... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Mortgage loans on real estate... AND CONSERVATION ACT OF 1975 Form and Content of Schedules § 210.12-29 Mortgage loans on real estate. 1 [For Certain Real Estate Companies] Column A—Description 2,3,4 Column B—Interest rate Column C...

17 CFR 210.12-29 - Mortgage loans on real estate. 1

Code of Federal Regulations, 2013 CFR

2013-04-01

... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Mortgage loans on real estate... AND CONSERVATION ACT OF 1975 Form and Content of Schedules § 210.12-29 Mortgage loans on real estate. 1 [For Certain Real Estate Companies] Column A—Description 2,3,4 Column B—Interest rate Column C...

12 CFR 160.100 - Real estate lending standards; purpose and scope.

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; purpose and... LENDING AND INVESTMENT § 160.100 Real estate lending standards; purpose and scope. This section, and § 160... Improvement Act of 1991, 12 U.S.C. 1828(o), prescribe standards for real estate lending to be used by Federal...

12 CFR 160.100 - Real estate lending standards; purpose and scope.

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; purpose and... LENDING AND INVESTMENT § 160.100 Real estate lending standards; purpose and scope. This section, and § 160... Improvement Act of 1991, 12 U.S.C. 1828(o), prescribe standards for real estate lending to be used by Federal...

12 CFR 160.100 - Real estate lending standards; purpose and scope.

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; purpose and... LENDING AND INVESTMENT § 160.100 Real estate lending standards; purpose and scope. This section, and § 160... Improvement Act of 1991, 12 U.S.C. 1828(o), prescribe standards for real estate lending to be used by Federal...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

24 CFR 100.110 - Discriminatory practices in residential real estate-related transactions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... residential real estate-related transactions. 100.110 Section 100.110 Housing and Urban Development... Discrimination in Residential Real Estate-Related Transactions § 100.110 Discriminatory practices in residential real estate-related transactions. (a) This subpart provides the Department's interpretation of the...

24 CFR 100.110 - Discriminatory practices in residential real estate-related transactions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... residential real estate-related transactions. 100.110 Section 100.110 Housing and Urban Development... Discrimination in Residential Real Estate-Related Transactions § 100.110 Discriminatory practices in residential real estate-related transactions. (a) This subpart provides the Department's interpretation of the...

24 CFR 100.110 - Discriminatory practices in residential real estate-related transactions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... residential real estate-related transactions. 100.110 Section 100.110 Housing and Urban Development... Discrimination in Residential Real Estate-Related Transactions § 100.110 Discriminatory practices in residential real estate-related transactions. (a) This subpart provides the Department's interpretation of the...

24 CFR 100.110 - Discriminatory practices in residential real estate-related transactions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... residential real estate-related transactions. 100.110 Section 100.110 Housing and Urban Development... Discrimination in Residential Real Estate-Related Transactions § 100.110 Discriminatory practices in residential real estate-related transactions. (a) This subpart provides the Department's interpretation of the...

24 CFR 100.110 - Discriminatory practices in residential real estate-related transactions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... residential real estate-related transactions. 100.110 Section 100.110 Housing and Urban Development... Discrimination in Residential Real Estate-Related Transactions § 100.110 Discriminatory practices in residential real estate-related transactions. (a) This subpart provides the Department's interpretation of the...

26 CFR 1.856-4 - Rents from real property.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-4 Rents from real property. (a) In..., real property of the real estate investment trust. (b) Amounts specifically included or excluded—(1... real estate investment trust or, primarily for the convenience or benefit of the tenant, to the guests...

26 CFR 1.856-4 - Rents from real property.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-4 Rents from real property. (a) In..., real property of the real estate investment trust. (b) Amounts specifically included or excluded—(1... real estate investment trust or, primarily for the convenience or benefit of the tenant, to the guests...

26 CFR 1.856-4 - Rents from real property.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-4 Rents from real property. (a) In..., real property of the real estate investment trust. (b) Amounts specifically included or excluded—(1... real estate investment trust or, primarily for the convenience or benefit of the tenant, to the guests...

26 CFR 1.856-4 - Rents from real property.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-4 Rents from real property. (a) In..., real property of the real estate investment trust. (b) Amounts specifically included or excluded—(1... real estate investment trust or, primarily for the convenience or benefit of the tenant, to the guests...

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... their shareholders and real estate investment trusts (as defined in section 856) and their shareholders... real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2) and...

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... their shareholders and real estate investment trusts (as defined in section 856) and their shareholders... real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2) and...

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... their shareholders and real estate investment trusts (as defined in section 856) and their shareholders... real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2) and...

26 CFR 1.469-9 - Rules for certain rental real estate activities.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 6 2013-04-01 2013-04-01 false Rules for certain rental real estate activities... Rules for certain rental real estate activities. (a) Scope and purpose. This section provides guidance... their rental real estate activities. (b) Definitions. The following definitions apply for purposes of...

26 CFR 1.469-9 - Rules for certain rental real estate activities.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Rules for certain rental real estate activities... Rules for certain rental real estate activities. (a) Scope and purpose. This section provides guidance... their rental real estate activities. (b) Definitions. The following definitions apply for purposes of...

26 CFR 1.469-9 - Rules for certain rental real estate activities.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 6 2014-04-01 2014-04-01 false Rules for certain rental real estate activities... Rules for certain rental real estate activities. (a) Scope and purpose. This section provides guidance... their rental real estate activities. (b) Definitions. The following definitions apply for purposes of...

Market Motivations for Voluntary Carbon Disclosure in Real Estate Industry

NASA Astrophysics Data System (ADS)

Ufere, Kalu Joseph; Alias, Buang; Godwin Uche, Aliagha

2016-07-01

Climate change mitigation in developing economies is a balancing act, between economic development and environmental sustainability. The need for market friendly determinants for low carbon economy, without compromising economic development is of essence. The aim of the study is to determine market friendly factors, which motivates voluntary carbon information disclosure, in the real estate industry. The study modeled economic factor with three variables and financial market factor with three variables against voluntary carbon information disclosure in the real estate industry. Structural equation modeling was used for the modeling and content analysis was used to collect data on the level of voluntary carbon information disclosure, from 2013 annual reports of 126 real estate sector companies listed in the Kuala Lumpur Stock Exchange (KLSE). The model achieved a good fit, and was acceptable prediction. The results show that financial market factor has a significant predictive influence on voluntary carbon disclosure. The application of the result is that financial market factor is has a significantly positive influence on companies’ willingness to make voluntary carbon disclosure in the real estate industry. The result may be limited to the real estate industry that is highly leveraged on syndicated fund.

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Tax return preparer. 55.7701-1 Section 55.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Tax return preparer. 55.7701-1 Section 55.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Tax return preparer. 55.7701-1 Section 55.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax return preparer. 55.7701-1 Section 55.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 55.7701-1 Section 55.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

17 CFR 210.12-24 - Real estate owned and rental income. 1

Code of Federal Regulations, 2014 CFR

2014-04-01

... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Real estate owned and rental... AND CONSERVATION ACT OF 1975 For Face-Amount Certificate Investment Companies § 210.12-24 Real estate owned and rental income. 1 Part 1—Real estate owned at end of period Column A—List classification of...

26 CFR 20.2205-1 - Reimbursement out of estate.

Code of Federal Regulations, 2010 CFR

2010-04-01

... equal or prior liability for the payment of taxes, debts, or other charges against the estate. For... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Miscellaneous § 20.2205-1 Reimbursement out of estate. If any portion of the tax is paid by or collected out of that part of the estate...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

7 CFR 767.202 - Real estate inventory property located in special hazard areas.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Real estate inventory property located in special...) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Real Estate Property With Important Resources or Located in Special Hazard Areas § 767.202 Real estate...

7 CFR 767.202 - Real estate inventory property located in special hazard areas.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 7 2012-01-01 2012-01-01 false Real estate inventory property located in special...) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Real Estate Property With Important Resources or Located in Special Hazard Areas § 767.202 Real estate...

7 CFR 767.202 - Real estate inventory property located in special hazard areas.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 7 2014-01-01 2014-01-01 false Real estate inventory property located in special...) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Real Estate Property With Important Resources or Located in Special Hazard Areas § 767.202 Real estate...

7 CFR 767.202 - Real estate inventory property located in special hazard areas.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 7 2013-01-01 2013-01-01 false Real estate inventory property located in special...) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Real Estate Property With Important Resources or Located in Special Hazard Areas § 767.202 Real estate...

7 CFR 767.202 - Real estate inventory property located in special hazard areas.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 7 2011-01-01 2011-01-01 false Real estate inventory property located in special...) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Real Estate Property With Important Resources or Located in Special Hazard Areas § 767.202 Real estate...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

7 CFR 767.153 - Sale of real estate inventory property.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 7 2012-01-01 2012-01-01 false Sale of real estate inventory property. 767.153 Section 767.153 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for...

7 CFR 767.153 - Sale of real estate inventory property.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 7 2013-01-01 2013-01-01 false Sale of real estate inventory property. 767.153 Section 767.153 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for...

7 CFR 767.153 - Sale of real estate inventory property.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 7 2014-01-01 2014-01-01 false Sale of real estate inventory property. 767.153 Section 767.153 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for...

7 CFR 767.153 - Sale of real estate inventory property.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 7 2011-01-01 2011-01-01 false Sale of real estate inventory property. 767.153 Section 767.153 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for...

7 CFR 767.153 - Sale of real estate inventory property.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 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 AGENCY....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for...

University Real Estate Development Database: A Database-Driven Internet Research Tool

ERIC Educational Resources Information Center

Wiewel, Wim; Kunst, Kara

2008-01-01

The University Real Estate Development Database is an Internet resource developed by the University of Baltimore for the Lincoln Institute of Land Policy, containing over six hundred cases of university expansion outside of traditional campus boundaries. The University Real Estate Development database is a searchable collection of real estate…

41 CFR 102-73.10 - What is the basic real estate acquisition policy?

Code of Federal Regulations, 2013 CFR

2013-07-01

... ESTATE ACQUISITION General Provisions § 102-73.10 What is the basic real estate acquisition policy? When... real estate and related services in an efficient and cost effective manner. ... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false What is the basic real...

41 CFR 102-73.10 - What is the basic real estate acquisition policy?

Code of Federal Regulations, 2012 CFR

2012-01-01

... ESTATE ACQUISITION General Provisions § 102-73.10 What is the basic real estate acquisition policy? When... real estate and related services in an efficient and cost effective manner. ... 41 Public Contracts and Property Management 3 2012-01-01 2012-01-01 false What is the basic real...

41 CFR 102-73.10 - What is the basic real estate acquisition policy?

Code of Federal Regulations, 2014 CFR

2014-01-01

... ESTATE ACQUISITION General Provisions § 102-73.10 What is the basic real estate acquisition policy? When... real estate and related services in an efficient and cost effective manner. ... 41 Public Contracts and Property Management 3 2014-01-01 2014-01-01 false What is the basic real...

41 CFR 102-73.10 - What is the basic real estate acquisition policy?

Code of Federal Regulations, 2010 CFR

2010-07-01

... ESTATE ACQUISITION General Provisions § 102-73.10 What is the basic real estate acquisition policy? When... real estate and related services in an efficient and cost effective manner. ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What is the basic real...

41 CFR 102-73.10 - What is the basic real estate acquisition policy?

Code of Federal Regulations, 2011 CFR

2011-01-01

... ESTATE ACQUISITION General Provisions § 102-73.10 What is the basic real estate acquisition policy? When... real estate and related services in an efficient and cost effective manner. ... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false What is the basic real...

12 CFR 250.403 - Service of member bank and real estate investment company.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 32 of the Glass-Steagall Act § 250.403 Service of member bank and real estate investment company. (a) The Board recently considered two inquiries regarding the question whether proposed real estate... 12 Banks and Banking 4 2013-01-01 2013-01-01 false Service of member bank and real estate...

12 CFR 250.403 - Service of member bank and real estate investment company.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 32 of the Glass-Steagall Act § 250.403 Service of member bank and real estate investment company. (a) The Board recently considered two inquiries regarding the question whether proposed real estate... 12 Banks and Banking 4 2014-01-01 2014-01-01 false Service of member bank and real estate...

12 CFR 250.403 - Service of member bank and real estate investment company.

Code of Federal Regulations, 2011 CFR

2011-01-01

... Glass-Steagall Act § 250.403 Service of member bank and real estate investment company. (a) The Board recently considered two inquiries regarding the question whether proposed real estate investment companies... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Service of member bank and real estate...

12 CFR 250.403 - Service of member bank and real estate investment company.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 32 of the Glass-Steagall Act § 250.403 Service of member bank and real estate investment company. (a) The Board recently considered two inquiries regarding the question whether proposed real estate... 12 Banks and Banking 4 2012-01-01 2012-01-01 false Service of member bank and real estate...

7 CFR 767.52 - Disposition of personal property from real estate inventory property.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 7 2013-01-01 2013-01-01 false Disposition of personal property from real estate..., personal property has been left on the real estate inventory property, the Agency will notify the former real estate owner and any known lienholders that the Agency will dispose of the personal property...

7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.