Science.gov

Sample records for estates das brennstoffkennzahl-verfahren

  1. 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)

  2. 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)

  3. Real Estate Career Opportunities.

    ERIC Educational Resources Information Center

    Lyon, Robert; Gardner, Gene

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

  4. 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.

  5. Outsourcing real estate lease administration.

    PubMed

    Kardel, S

    1996-09-01

    Real estate lease administration is becoming increasingly important to healthcare organizations; however, not all organizations possess the in-house expertise to carry out this specialized function. For such organizations, outsourcing lease administration may be a more efficient way to manage their real estate portfolios and possibly improve their bottom lines.

  6. Real-estate lakes

    USGS Publications Warehouse

    Rickert, David A.; Spieker, Andrew Maute

    1971-01-01

    Since the dawn of civilization waterfront land has been an irresistible attraction to man. Throughout history he has sought out locations fronting on oceans, rivers, and lakes. Originally sought for proximity .to water supply and transportation, such locations are now sought more for their esthetic qualities and for recreation. Usable natural waterfront property is limited, however, and the more desirable sites in many of our urban areas have already been taken. The lack of available waterfront sites has led to the creation of many artificial bodies of water. The rapid suburbanization that has characterized urban growth in America since the end of World War II, together with increasing affluence and le-isure time, has created a ready market for waterfront property. Accordingly, lake-centered subdivisions and developments dot the suburban landscape in many of our major urban areas. Literally thousands of lakes surrounded by homes have materialized during this period of rapid growth. Recently, several "new town" communities have been planned around this lake-centered concept. A lake can be either an asset or a liaoility to a community. A clean, clear, attractively landscaped lake is a definite asset, whereas a weed-choked, foul-smelling mudhole is a distinct liability. The urban environment poses both problems and imaginative opportunities in the development of lakes. Creation of a lake causes changes in all aspects of the environment. Hydrologic systems and ecological patterns are usually most severely altered. The developer should be aware of the potential changes; it is not sufficient merely to build a dam across a stream or to dig a hole in the ground. Development of Gl a successful lake requires careful planning for site selection and design, followed by thorough and cc ntinual management. The purpose of this report is to describe the characteristics of real-estate lakes, to pinpoint potential pmblems, and to suggest possible planning and management guidelines

  7. 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.

  8. Managing the College's Real Estate.

    ERIC Educational Resources Information Center

    Junker, C. Anthony

    1990-01-01

    Identified are four requirements of successful management of college real estate, such as commitment to total resource management and an entrepreneurial spirit, and three problems--taxes, communication, and administrative conflict. (DB)

  9. 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... 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...

  10. 15 CFR 806.8 - Real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... ECONOMIC ANALYSIS, DEPARTMENT OF COMMERCE DIRECT INVESTMENT SURVEYS § 806.8 Real estate. Residential real... 15 Commerce and Foreign Trade 3 2011-01-01 2011-01-01 false Real estate. 806.8 Section 806.8..., is considered real estate held for personal use. Ownership of residential real estate by a...

  11. 26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Estates of nonresidents not citizens; taxable... AUGUST 16, 1954 Estates of Nonresidents Not Citizens § 20.2106-1 Estates of nonresidents not citizens; taxable estate; deductions in general. (a) The taxable estate of a nonresident who was not a citizen of...

  12. 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…

  13. 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…

  14. 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:…

  15. 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)

  16. 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:…

  17. 5 CFR 1651.8 - Participant's estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 3 2013-01-01 2013-01-01 false Participant's estate. 1651.8 Section 1651... Participant's estate. If the account is to be paid to the duly appointed executor or administrator of the participant's estate under § 1651.2(a)(5), the following rules apply: (a) Appointment by court. The executor...

  18. 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)

  19. Real Estate Doctoral Program Survey, 1987.

    ERIC Educational Resources Information Center

    Lyon, Robert

    Results of a survey of 15 universities that offer a doctoral program in real estate are presented. A total of 53 full-time faculty teaching real estate were recorded. The universities listed 143 graduates with a doctorate, concentration, or major in real estate. Of these graduates, 127 received their degree prior to 1985. There were 136 male and 7…

  20. 25 CFR 11.713 - Small estates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Small estates. 11.713 Section 11.713 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.713 Small estates. An estate having an appraised value which does not exceed...

  1. 25 CFR 11.713 - Small estates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Small estates. 11.713 Section 11.713 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.713 Small estates. An estate having an appraised value which does not exceed...

  2. 25 CFR 11.712 - Closing estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Closing estate. 11.712 Section 11.712 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.712 Closing estate. (a) Upon finding that the estate has been fully...

  3. 25 CFR 11.712 - Closing estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Closing estate. 11.712 Section 11.712 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.712 Closing estate. (a) Upon finding that the estate has been fully...

  4. 25 CFR 11.712 - Closing estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Closing estate. 11.712 Section 11.712 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.712 Closing estate. (a) Upon finding that the estate has been fully...

  5. 25 CFR 11.713 - Small estates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Small estates. 11.713 Section 11.713 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.713 Small estates. An estate having an appraised value which does not exceed...

  6. 25 CFR 11.713 - Small estates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Small estates. 11.713 Section 11.713 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.713 Small estates. An estate having an appraised value which does not exceed...

  7. 25 CFR 11.713 - Small estates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Small estates. 11.713 Section 11.713 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.713 Small estates. An estate having an appraised value which does not exceed...

  8. 25 CFR 11.712 - Closing estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Closing estate. 11.712 Section 11.712 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.712 Closing estate. (a) Upon finding that the estate has been fully...

  9. 25 CFR 11.712 - Closing estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Closing estate. 11.712 Section 11.712 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.712 Closing estate. (a) Upon finding that the estate has been fully...

  10. Real estate management program implementation handbook

    NASA Technical Reports Server (NTRS)

    1991-01-01

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

  11. 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...

  12. 25 CFR 700.341 - Access to life estate leases.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false Access to life estate leases. 700.341 Section 700.341... Life Estate Leases § 700.341 Access to life estate leases. (a) Family members and other persons may enter upon the life estate lease premises for the purpose of visiting the life estate lease residents...

  13. 25 CFR 700.341 - Access to life estate leases.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false Access to life estate leases. 700.341 Section 700.341... Life Estate Leases § 700.341 Access to life estate leases. (a) Family members and other persons may enter upon the life estate lease premises for the purpose of visiting the life estate lease residents...

  14. 25 CFR 700.341 - Access to life estate leases.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 false Access to life estate leases. 700.341 Section 700.341... Life Estate Leases § 700.341 Access to life estate leases. (a) Family members and other persons may enter upon the life estate lease premises for the purpose of visiting the life estate lease residents...

  15. 25 CFR 700.341 - Access to life estate leases.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Access to life estate leases. 700.341 Section 700.341... Life Estate Leases § 700.341 Access to life estate leases. (a) Family members and other persons may enter upon the life estate lease premises for the purpose of visiting the life estate lease residents...

  16. 25 CFR 700.341 - Access to life estate leases.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false Access to life estate leases. 700.341 Section 700.341... Life Estate Leases § 700.341 Access to life estate leases. (a) Family members and other persons may enter upon the life estate lease premises for the purpose of visiting the life estate lease residents...

  17. Ten common estate planning mistakes to avoid.

    PubMed

    Harper, M E

    2000-01-01

    While most Americans are aware of the importance of estate planning, many fail to make the proper arrangements for their heirs. Problems can arise from a number of mistake, such as underestimating assets, relying solely on a will, or not planning for estate tax payments.

  18. 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…

  19. 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.

  20. Real Estate Needs Survey, Fall 1979.

    ERIC Educational Resources Information Center

    Johnson County Community Coll., Overland Park, KS.

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

  1. 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…

  2. 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.

  3. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate.../applicability date. This section applies to the estates of decedents dying on or after October 20, 2009. ...

  4. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.../applicability date. This section applies to the estates of decedents dying on or after October 20, 2009. ...

  5. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate.../applicability date. This section applies to the estates of decedents dying on or after October 20, 2009. ...

  6. Working with a Real Estate Developer.

    ERIC Educational Resources Information Center

    Bell, Allen; Henderson, Mark

    2001-01-01

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

  7. Riverview Estates Wastewater Treatment Facility NPDES Permit

    EPA Pesticide Factsheets

    Under National Pollutant Discharge Elimination System permit number ND-0031143, the Riverview Estates Wastewater Treatment Facility is authorized to discharge from its wastewater treatment facility in designated locations as described in the permit.

  8. Working with a Real Estate Developer.

    ERIC Educational Resources Information Center

    Bell, Allen; Henderson, Mark

    2001-01-01

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

  9. 7 CFR 1400.206 - Estates.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AGRICULTURE GENERAL REGULATIONS AND POLICIES PAYMENT LIMITATION AND PAYMENT ELIGIBILITY FOR 2009 AND SUBSEQUENT CROP, PROGRAM, OR FISCAL YEARS Payment Eligibility § 1400.206 Estates. (a) For 2 program years...

  10. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  11. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  12. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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....

  19. 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...

  20. 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...

  1. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  2. 25 CFR 700.343 - Life estate leases.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false Life estate leases. 700.343 Section 700.343 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES Life Estate Leases § 700.343 Life estate leases. The Commission shall execute a life estate lease to each...

  3. 25 CFR 700.331 - Application for life estate leases.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false Application for life estate leases. 700.331 Section 700... PROCEDURES Life Estate Leases § 700.331 Application for life estate leases. The following standards and procedures shall govern the application for life estate leases: (a) Filing of application. Applications...

  4. 25 CFR 700.339 - Residency on life estate leases.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 false Residency on life estate leases. 700.339 Section 700.339... Life Estate Leases § 700.339 Residency on life estate leases. (a) No person may reside on a life estate lease other than the life tenant, his or her spouse, and minor dependents and such persons who...

  5. 25 CFR 700.343 - Life estate leases.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false Life estate leases. 700.343 Section 700.343 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES Life Estate Leases § 700.343 Life estate leases. The Commission shall execute a life estate lease to each...

  6. 25 CFR 700.339 - Residency on life estate leases.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false Residency on life estate leases. 700.339 Section 700.339... Life Estate Leases § 700.339 Residency on life estate leases. (a) No person may reside on a life estate lease other than the life tenant, his or her spouse, and minor dependents and such persons who...

  7. 25 CFR 700.343 - Life estate leases.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 false Life estate leases. 700.343 Section 700.343 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES Life Estate Leases § 700.343 Life estate leases. The Commission shall execute a life estate lease to each...

  8. 25 CFR 700.339 - Residency on life estate leases.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false Residency on life estate leases. 700.339 Section 700.339... Life Estate Leases § 700.339 Residency on life estate leases. (a) No person may reside on a life estate lease other than the life tenant, his or her spouse, and minor dependents and such persons who...

  9. 25 CFR 700.331 - Application for life estate leases.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false Application for life estate leases. 700.331 Section 700... PROCEDURES Life Estate Leases § 700.331 Application for life estate leases. The following standards and procedures shall govern the application for life estate leases: (a) Filing of application. Applications...

  10. 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 Section 211.1 Navigation and Navigable Waters CORPS OF ENGINEERS, DEPARTMENT OF THE ARMY, DEPARTMENT OF... Estate; General § 211.1 Real estate defined. The term real estate as used in this part includes land...

  11. 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 Section 211.1 Navigation and Navigable Waters CORPS OF ENGINEERS, DEPARTMENT OF THE ARMY, DEPARTMENT OF... Estate; General § 211.1 Real estate defined. The term real estate as used in this part includes land...

  12. 33 CFR 211.1 - Real estate defined.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  13. 25 CFR 700.343 - Life estate leases.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Life estate leases. 700.343 Section 700.343 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES Life Estate Leases § 700.343 Life estate leases. The Commission shall execute a life estate lease to each...

  14. 25 CFR 700.343 - Life estate leases.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false Life estate leases. 700.343 Section 700.343 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES Life Estate Leases § 700.343 Life estate leases. The Commission shall execute a life estate lease to each...

  15. 25 CFR 700.331 - Application for life estate leases.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Application for life estate leases. 700.331 Section 700... PROCEDURES Life Estate Leases § 700.331 Application for life estate leases. The following standards and procedures shall govern the application for life estate leases: (a) Filing of application. Applications...

  16. 25 CFR 700.331 - Application for life estate leases.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false Application for life estate leases. 700.331 Section 700... PROCEDURES Life Estate Leases § 700.331 Application for life estate leases. The following standards and procedures shall govern the application for life estate leases: (a) Filing of application. Applications...

  17. 25 CFR 700.339 - Residency on life estate leases.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Residency on life estate leases. 700.339 Section 700.339... Life Estate Leases § 700.339 Residency on life estate leases. (a) No person may reside on a life estate lease other than the life tenant, his or her spouse, and minor dependents and such persons who...

  18. 25 CFR 700.339 - Residency on life estate leases.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false Residency on life estate leases. 700.339 Section 700.339... Life Estate Leases § 700.339 Residency on life estate leases. (a) No person may reside on a life estate lease other than the life tenant, his or her spouse, and minor dependents and such persons who...

  19. 25 CFR 700.331 - Application for life estate leases.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 false Application for life estate leases. 700.331 Section 700... PROCEDURES Life Estate Leases § 700.331 Application for life estate leases. The following standards and procedures shall govern the application for life estate leases: (a) Filing of application. Applications for...

  20. 12 CFR 365.2 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... bank must monitor conditions in the real estate market in its lending area to ensure that its real estate lending policies continue to be appropriate for current market conditions. (d) The real estate... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Real estate lending standards. 365.2...

  1. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... in the real estate market in its lending area to ensure that its real estate lending policies continue to be appropriate for current market conditions. (d) Interagency guidelines. The real estate... 12 Banks and Banking 2 2011-01-01 2011-01-01 false Real estate lending standards. 208.51...

  2. 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...

  3. 26 CFR 1.47-5 - Estates and trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Estates and trusts. 1.47-5 Section 1.47-5... Computing Credit for Investment in Certain Depreciable Property § 1.47-5 Estates and trusts. (a) In general—(1) Disposition or cessation in hands of estate or trust. If an estate or trust disposes of...

  4. 7 CFR 795.9 - Estate or trust.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Estate or trust. 795.9 Section 795.9 Agriculture... PROVISIONS COMMON TO MORE THAN ONE PROGRAM PAYMENT LIMITATION General § 795.9 Estate or trust. (a) An estate or irrevocable trust shall be considered as one person except that, where two or more estates...

  5. Estate and business planning for the retiring physician.

    PubMed

    Kingma, Kenneth W; Vaughn, Thomas D

    2012-01-01

    Retiring physicians have much to think about for estate planning purposes. The authors stand ready to help physicians sell or close their medical practice, navigate the 2010 Tax Act, take advantage of current planning opportunities, and prepare appropriate estate planning documents. Every estate is unique, so it is important to contact an estate planning advisor before taking any action.

  6. 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.

  7. 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…

  8. 77 FR 19080 - Estate Tax; Estates of Decedents Dying After August 16, 1954

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-30

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

  9. 75 FR 36271 - Real Estate Settlement Procedures Act (RESPA): Home Warranty Companies' Payments to Real Estate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-25

    .... Marketing by a Real Estate Broker or Agent Directed to Particular Homebuyers or Sellers In some circumstances, marketing services performed on behalf of an HWC are not compensable services. In particular, a... marketing can affirmatively influence a homebuyer's or seller's selection of an HWC. As a real estate...

  10. 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.

  11. DAS performance analysis

    SciTech Connect

    Bates, G.; Bodine, S.; Carroll, T.; Keller, M.

    1984-02-01

    This report begins with an overview of the Data Acquisition System (DAS), which supports several of PPPL's experimental devices. Performance measurements which were taken on DAS and the tools used to make them are then described.

  12. 11. View of northwest corner of estate from southwest corner ...

    Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

    11. View of northwest corner of estate from southwest corner of fence surrounding base of carillon tower - A. I. Du Pont Estate, Junction of State Route 141 & Rockland Road, Wilmington, New Castle County, DE

  13. The Egyptian Press: An Official Fourth Estate.

    ERIC Educational Resources Information Center

    Lawhorne, Clifton O.

    A descriptive study based on Egyptian law, printed sources, and interviews clarifies our picture of the Egyptian Press by examining its status as a constitutionally mandated "Fourth Estate." The constitutional amendment, the resultant Egyptian Press Law, and the "Law Of Shame" (all passed in 1980), are designed to create a…

  14. Real Estate Curriculum for Community Colleges.

    ERIC Educational Resources Information Center

    Nelson, Robert W.

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

  15. Selling real estate to meet capital needs.

    PubMed

    Rosenthal, Robert A; Nelson, Gregory P

    2003-05-01

    Real estate can provide a means for hospitals to raise capital. Selling a building and investing proceeds in revenue-producing operations may yield greater return than rental income. In a ground lease, a hospital can require the buyer to adhere to certain limitations that are beneficial to the hospital's strategic goals.

  16. Why Real Estate Makes Sense for Endowments.

    ERIC Educational Resources Information Center

    Kiser, Arthur G., Jr.

    1985-01-01

    Attributes of real estate that make it a desirable investment for institutional endowment funds include the uniqueness of each property, its function as a hedge against inflation, its function in stabilizing portfolio volatility, and the potential for income and diversification. (MSE)

  17. Why Real Estate Makes Sense for Endowments.

    ERIC Educational Resources Information Center

    Kiser, Arthur G., Jr.

    1985-01-01

    Attributes of real estate that make it a desirable investment for institutional endowment funds include the uniqueness of each property, its function as a hedge against inflation, its function in stabilizing portfolio volatility, and the potential for income and diversification. (MSE)

  18. Real Estate Curriculum for Community Colleges.

    ERIC Educational Resources Information Center

    Nelson, Robert W.

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

  19. 31 CFR 315.71 - Decedent's estate.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING U.S. SAVINGS BONDS, SERIES A, B, C, D, E, F, G, H, J, AND K, AND U.S. SAVINGS NOTES Deceased Owner, Coowner or Beneficiary § 315.71... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Decedent's estate. 315.71 Section...

  20. Profits and Perils in Real Estate.

    ERIC Educational Resources Information Center

    McMillen, Liz; Mangan, Katherine S.

    1989-01-01

    In an effort to diversify their investments, colleges are pouring money into hotels, shopping centers, research parks, and apartment buildings. Institutional involvement in real estate takes a variety of forms, some considered risky, and has resulted in both profit and public-relations problems. (MSE)

  1. Competency Based Curriculum for Real Estate Agent.

    ERIC Educational Resources Information Center

    McCloy, Robert J.

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

  2. 31 CFR 306.65 - Decedent's estate.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... to the estate, or may assign securities to or for the benefit of the persons entitled. (2... are none of the above, then a parent of the decedent; if there are none of the above, then a brother... this order of precedence, child means a natural or adopted child of the decedent. (4) Liability. By...

  3. Six steps to making your estate smarter.

    PubMed

    Pollard, Stephen

    2012-11-01

    Today, UK healthcare providers are under increasing pressure to cut costs, improve quality of care, and meet the changing needs of patients. However, asks Arup's Healthcare Business leader, UK, Middle East, and Africa, Stephen Pollard, are enough NHS Trusts using their estate effectively to overcome these new challenges?

  4. 27 CFR 4.26 - Estate bottled.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Estate bottled. 4.26 Section 4.26 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF WINE Standards of Identity for Wine § 4.26...

  5. 27 CFR 4.26 - Estate bottled.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Estate bottled. 4.26 Section 4.26 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL LABELING AND ADVERTISING OF WINE Standards of Identity for Wine § 4.26...

  6. 27 CFR 4.26 - Estate bottled.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Estate bottled. 4.26 Section 4.26 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF WINE Standards of Identity for Wine § 4.26...

  7. 27 CFR 4.26 - Estate bottled.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Estate bottled. 4.26 Section 4.26 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF WINE Standards of Identity for Wine § 4.26...

  8. 27 CFR 4.26 - Estate bottled.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Estate bottled. 4.26 Section 4.26 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL LABELING AND ADVERTISING OF WINE Standards of Identity for Wine § 4.26...

  9. Competency Based Curriculum for Real Estate Agent.

    ERIC Educational Resources Information Center

    McCloy, Robert J.

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

  10. 26 CFR 1.50A-6 - Estates and trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Estates and trusts. 1.50A-6 Section 1.50A-6... Computing Credit for Expenses of Work Incentive Programs § 1.50A-6 Estates and trusts. (a) In general—(1) Termination of employment by an estate or trust. If an estate or trust terminates (in a termination subject...

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

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

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

  14. 38 CFR 3.263 - Corpus of estate; net worth.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... the corpus of estate of a parent where dependency is a factor under § 3.250, and the net worth of a....252(b). Only the estate of the parent, in claims based on dependency, or the estate of the veteran... all real and personal property owned by the claimant except the claimant's dwelling...

  15. 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...

  16. 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...

  17. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  18. 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…

  19. 32 CFR 552.33 - Estates and methods of acquisition.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... RESERVATIONS AND NATIONAL CEMETERIES REGULATIONS AFFECTING MILITARY RESERVATIONS Acquisition of Real Estate and Interest Therein § 552.33 Estates and methods of acquisition. (a) Title to non-Government-owned real estate... exchange (when the authorization act specifies exchange). (b) Easements in non-Government-owned real...

  20. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... determined that it is practicable to proceed. (c) Preliminary real estate work on Air Force projects will be... 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...

  1. 33 CFR 211.2 - Authority to acquire real estate.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... PROJECTS Real Estate; General § 211.2 Authority to acquire real estate. (a) Congressional authority... acquisition. (See R. S. 3736; 41 U. S. C. 14.) (b) Authority of the Secretary. The authority of the Secretary of the Army to acquire real estate for river and harbor improvements, flood control projects...

  2. 33 CFR 211.2 - Authority to acquire real estate.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... PROJECTS Real Estate; General § 211.2 Authority to acquire real estate. (a) Congressional authority... acquisition. (See R. S. 3736; 41 U. S. C. 14.) (b) Authority of the Secretary. The authority of the Secretary of the Army to acquire real estate for river and harbor improvements, flood control projects...

  3. 33 CFR 211.2 - Authority to acquire real estate.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... PROJECTS Real Estate; General § 211.2 Authority to acquire real estate. (a) Congressional authority... acquisition. (See R. S. 3736; 41 U. S. C. 14.) (b) Authority of the Secretary. The authority of the Secretary of the Army to acquire real estate for river and harbor improvements, flood control projects...

  4. 76 FR 78977 - Real Estate Settlement Procedures Act (Regulation X)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-20

    ... December 20, 2011 Part II Bureau of Consumer Financial Protection 12 CFR Part 1024 Real Estate Settlement... RIN 3170-AA06 Real Estate Settlement Procedures Act (Regulation X) AGENCY: Bureau of Consumer... Department of Housing and Urban Development's (HUD's) rulemaking authority for the Real Estate...

  5. 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... APPRAISALS Other Real Estate Owned § 34.83 Disposition of real estate. (a) Disposition. A national bank may... (4) With respect to a transaction that does not qualify as a disposition under paragraphs (a)(1...

  6. 12 CFR 34.62 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... market in its lending area to ensure that its real estate lending policies continue to be appropriate for current market conditions. (d) The real estate lending policies adopted pursuant to this section should... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Real estate lending standards. 34.62 Section...

  7. 25 CFR 11.707 - Claims against estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Claims against estate. 11.707 Section 11.707 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.707 Claims against estate. (a) Creditors of the estate or...

  8. 25 CFR 11.707 - Claims against estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Claims against estate. 11.707 Section 11.707 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.707 Claims against estate. (a) Creditors of the estate or...

  9. 25 CFR 11.707 - Claims against estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Claims against estate. 11.707 Section 11.707 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.707 Claims against estate. (a) Creditors of the estate or...

  10. 25 CFR 11.707 - Claims against estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Claims against estate. 11.707 Section 11.707 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.707 Claims against estate. (a) Creditors of the estate or...

  11. 25 CFR 11.707 - Claims against estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Claims against estate. 11.707 Section 11.707 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.707 Claims against estate. (a) Creditors of the estate or...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false Leasing real estate inventory property. 767.101 Section 767.101 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... Property § 767.101 Leasing real estate inventory property. (a) The Agency may lease real estate...

  13. 5 CFR 2634.310 - Trusts, estates, and investment funds.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 3 2013-01-01 2013-01-01 false Trusts, estates, and investment funds... Reports § 2634.310 Trusts, estates, and investment funds. (a) In general. (1) Except as otherwise provided... subpart about the holdings of and income from the holdings of any trust, estate, investment fund or other...

  14. 5 CFR 2634.310 - Trusts, estates, and investment funds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 3 2014-01-01 2014-01-01 false Trusts, estates, and investment funds... Reports § 2634.310 Trusts, estates, and investment funds. (a) In general. (1) Except as otherwise provided... subpart about the holdings of and income from the holdings of any trust, estate, investment fund or other...

  15. Inca Royal Estates in the Sacred Valley

    NASA Astrophysics Data System (ADS)

    McKim Malville, J.

    The royal estates lying between Cusco and Machu Picchu illustrate the remarkable variety by which the sun was honored and worshipped in the Inca Empire. The terraced basins of Moray combine the sun at both solstices and, perhaps, the zenith sun, with flowing water and offerings to Pachamama. The complex astronomy at Urubamba involves the palace of Quespiwanka, horizon pillars, solstices, and mountain worship. Ollantaytambo contains horizontal shadow-casting gnomons with a major water shrine.

  16. Real Estate: Mineral Exploration and Extraction

    DTIC Science & Technology

    2007-11-02

    Army Regulation 405–30 Real Estate Mineral Exploration and Extraction Headquarters Department of the Army Washington, DC 15 July 84 Unclassified...and Extraction Contract Number Grant Number Program Element Number Author(s) Project Number Task Number Work Unit Number Performing Organization...Classification of Abstract unclassified Limitation of Abstract UU Number of Pages 11 SUMMARY of CHANGE AR 405–30 Mineral Exploration and Extraction

  17. Physician alignment strategies and real estate.

    PubMed

    Czerniak, Thomas A

    2012-06-01

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

  18. Toxic real estate; Marketing site assessments

    SciTech Connect

    Bishop, J.

    1989-03-01

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

  19. 26 CFR 1.48-6 - Estates and trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Estates and trusts. 1.48-6 Section 1.48-6... Computing Credit for Investment in Certain Depreciable Property § 1.48-6 Estates and trusts. (a) In general. (1) In the case of an estate or trust, the basis of “new section 38 property” and the cost of...

  20. 26 CFR 1.50B-3 - Estates and trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Estates and trusts. 1.50B-3 Section 1.50B-3... Computing Credit for Expenses of Work Incentive Programs § 1.50B-3 Estates and trusts. (a) General rule—(1) In general. In the case of an estate or trust, WIN expenses (as defined in paragraph (a) of §...

  1. 12 CFR 34.62 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... portfolio diversification standards; (ii) Prudent underwriting standards, including loan-to-value limits... reflect consideration of the Interagency Guidelines for Real Estate Lending Policies established by...

  2. 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.

  3. 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

    ... affirmatively influencing their choice of settlement service providers and would therefore violate section 8 of... responsibility for those services and representations. Conversely however, if in a contract with a consumer, for... the real estate broker or agent. 4. Question: Why is it a relevant factor in analyzing a potential...

  4. 22 CFR 72.31 - Fees for consular death and estates services.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Fees for consular death and estates services... PROPERTY AND ESTATES DEATHS AND ESTATES Fees § 72.31 Fees for consular death and estates services. (a) Fees for consular death and estates services are prescribed in the Schedule of Fees, 22 CFR 22.1. (b)...

  5. 22 CFR 72.26 - Vesting of personal estate in United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Vesting of personal estate in United States. 72... PROPERTY AND ESTATES DEATHS AND ESTATES Personal Estates of Deceased United States Citizens and Nationals § 72.26 Vesting of personal estate in United States. (a) If no claimant with a legal right to the...

  6. 26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  7. 26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... spouse. Assets such as closely held business interests, real estate and tangible personalty are not... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Imposition of section 2056A estate tax. 20.2056A... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  8. 26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... spouse. Assets such as closely held business interests, real estate and tangible personalty are not... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Imposition of section 2056A estate tax. 20... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  9. 26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... spouse. Assets such as closely held business interests, real estate and tangible personalty are not... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Imposition of section 2056A estate tax. 20... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  10. 22 CFR 72.31 - Fees for consular death and estates services.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Fees for consular death and estates services... PROPERTY AND ESTATES DEATHS AND ESTATES Fees § 72.31 Fees for consular death and estates services. (a) Fees for consular death and estates services are prescribed in the Schedule of Fees, 22 CFR 22.1. (b) The...

  11. 22 CFR 72.31 - Fees for consular death and estates services.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Fees for consular death and estates services... PROPERTY AND ESTATES DEATHS AND ESTATES Fees § 72.31 Fees for consular death and estates services. (a) Fees for consular death and estates services are prescribed in the Schedule of Fees, 22 CFR 22.1. (b) The...

  12. 22 CFR 72.31 - Fees for consular death and estates services.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Fees for consular death and estates services... PROPERTY AND ESTATES DEATHS AND ESTATES Fees § 72.31 Fees for consular death and estates services. (a) Fees for consular death and estates services are prescribed in the Schedule of Fees, 22 CFR 22.1. (b) The...

  13. 22 CFR 72.31 - Fees for consular death and estates services.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Fees for consular death and estates services... PROPERTY AND ESTATES DEATHS AND ESTATES Fees § 72.31 Fees for consular death and estates services. (a) Fees for consular death and estates services are prescribed in the Schedule of Fees, 22 CFR 22.1. (b)...

  14. 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.

  15. 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 1940.406 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate...

  16. 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 1940.406 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate...

  17. 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 1940.406 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate...

  18. 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 1940.406 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate...

  19. 32 CFR 552.33 - Estates and methods of acquisition.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Estates and methods of acquisition. 552.33 Section 552.33 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY MILITARY RESERVATIONS AND NATIONAL CEMETERIES REGULATIONS AFFECTING MILITARY RESERVATIONS Acquisition of Real Estate...

  20. 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…

  1. UBIT and Investing in a Real Estate Fund.

    ERIC Educational Resources Information Center

    Weiss, Marc P.

    2000-01-01

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

  2. The Council Estate: Representation, Space and the Potential for Performance

    ERIC Educational Resources Information Center

    Beswick, Katie

    2011-01-01

    The image of the archetypal housing estate is often used in popular representation, from documentary and television to music video, to symbolise the urban "grit" of contemporary inner-city life. In the theatre, urban political and "working-class" drama has been set on or around estates in attempts to deconstruct or expose the…

  3. 38 CFR 3.263 - Corpus of estate; net worth.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Corpus of estate; net worth. 3.263 Section 3.263 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate §...

  4. 38 CFR 3.263 - Corpus of estate; net worth.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Corpus of estate; net worth. 3.263 Section 3.263 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate §...

  5. The Council Estate: Representation, Space and the Potential for Performance

    ERIC Educational Resources Information Center

    Beswick, Katie

    2011-01-01

    The image of the archetypal housing estate is often used in popular representation, from documentary and television to music video, to symbolise the urban "grit" of contemporary inner-city life. In the theatre, urban political and "working-class" drama has been set on or around estates in attempts to deconstruct or expose the…

  6. 15 CFR 806.11 - Estates, trusts, and intermediaries.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... affiliate. (3) If a particular foreign direct investment in the United States is held, exercised... (Continued) BUREAU OF ECONOMIC ANALYSIS, DEPARTMENT OF COMMERCE DIRECT INVESTMENT SURVEYS § 806.11 Estates... direct investment, and the estate, not the beneficiary, is considered to be the owner. (b) A...

  7. 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..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS DIRECT LOAN MAKING Requirements for All Direct Program Loans § 764.104 General real estate security requirements. (a) Agency lien position requirements. If real...

  8. 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..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS DIRECT LOAN MAKING Requirements for All Direct Program Loans § 764.104 General real estate security requirements. (a) Agency lien position requirements. If real...

  9. 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..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS DIRECT LOAN MAKING Requirements for All Direct Program Loans § 764.104 General real estate security requirements. (a) Agency lien position requirements. If real...

  10. 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..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS DIRECT LOAN MAKING Requirements for All Direct Program Loans § 764.104 General real estate security requirements. (a) Agency lien position requirements. If real...

  11. 7 CFR 784.10 - Estates, trusts, and minors.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Estates, trusts, and minors. 784.10 Section 784.10 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS 2004 EWE LAMB REPLACEMENT AND RETENTION PAYMENT PROGRAM § 784.10 Estates,...

  12. 26 CFR 1.318-3 - Estates, trusts, and options.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 100 outstanding shares of stock of corporation X. The remaining shares are owned by three unrelated... corporation X directly and is entitled to 50 percent of the estate. B owns 18 shares directly and has a life...), the stock of corporation X is considered to be owned as follows: the estate is considered as owning 80...

  13. 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…

  14. UBIT and Investing in a Real Estate Fund.

    ERIC Educational Resources Information Center

    Weiss, Marc P.

    2000-01-01

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

  15. Multiyear Succession and Estate Planning for Farm and Ranch Families

    ERIC Educational Resources Information Center

    Hogge, Jon; Eborn, Ben; Packham, Joel; Findlay, Reed; Harrison, Steve

    Farm succession and estate planning pose difficult challenges for farmers. Idaho farmers generally do not have a business succession plan or an estate plan. Due to the complexities of farm management, University of Idaho Extension personnel partnered with the Idaho Barley Commission and the U.S. Department of Agriculture Risk Management Agency to…

  16. 26 CFR 1.318-3 - Estates, trusts, and options.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Estates, trusts, and options. 1.318-3 Section 1... (CONTINUED) INCOME TAXES Definitions; Constructive Ownership of Stock § 1.318-3 Estates, trusts, and options... of section 318(a)(2)(B) stock owned by a trust will be considered as being owned by its...

  17. 26 CFR 1.318-3 - Estates, trusts, and options.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... interest after B's life estate. (b) If section 318(a)(5)(C) applies (see paragraph (c)(3) of § 1.318-4... immediately upon death. The term beneficiary includes any person entitled to receive property of a decedent... corporation X directly and is entitled to 50 percent of the estate. B owns 18 shares directly and has a life...

  18. 31 CFR 500.327 - Blocked estate of a decedent.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked estate of a decedent. 500.327 Section 500.327 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... interest in a decedent's estate if he: (a) Was the decedent; (b) Is a personal representative; or (c) Is...

  19. 31 CFR 515.327 - Blocked estate of a decedent.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked estate of a decedent. 515.327 Section 515.327 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... interest in a decedent's estate if he: (a) Was the decedent; (b) Is a personal representative; or (c) Is...

  20. 76 FR 30396 - Deloitte Financial Advisory Services LLP, Real Estate Consulting, Houston, TX; Amended...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-25

    ... Financial Advisory Services LLP, Real Estate Consulting, Houston, TX; Amended Certification Regarding... of Deloitte Financial Advisory Services LLP, Real Estate Consulting, Houston, Texas (subject firm... subject worker group supplies real estate valuation services for the subject firm. The Department, on...

  1. Warren Estates-Manzanita Estates Reno, Nevada residential geothermal district heating system

    SciTech Connect

    McKay, F.; McKay, G.; McKay, S.; Flynn, T.

    1995-12-31

    Warren Estates-Manzanita Estates is the largest privately-owned and operated residential geothermal district heating system in the State of Nevada. The system has operated for ten years and presently services 95 homes. Geothermal energy is used to heat homes, domestic water, spas, swimming pools, and greenhouses. Four homes have installed driveway deicing systems using geothermal energy. This paper briefly describes the geothermal resource, wells, system engineering, operation, applications, and economics. The accompanying posters illustrate the geothermal area, system design, and various applications. The resource is part of the Moana geothermal field, located in southwest Reno. Excluding the Warren-Manzanita Estates, the well-known Moana field supports nearly 300 geothermal wells that supply fluids to individual residences, several motels, a garden nursery, a few churches, and a municipal swimming pool. The Warren-Manzanita Estates is ideally suited for residential district space heating because the resource is shallow, moderate-temperature, and chemically benign. The primary reservoir rock is the Kate Peak andesite, a Tertiary volcanic lahar that has excellent permeability within the narrow fault zones that bisect the property. The Kate Peak formation is overlain by impermeable Tertiary lake sediments and alluvium. Two production wells, each about 240 m deep, are completed near the center of the residential development at the intersection of two fault zones. Geothermal fluids are pumped at a rate of 15 to 25 l/s (260-400 gpm) from one of two wells at a temperature of 95{degrees}C (202{degrees}F) to two flat-plate heat exchangers. The heat exchangers transfer energy from the geothermal fluids to a second fluid, much like a binary geothermal power plant.

  2. DAS User Manual

    NASA Astrophysics Data System (ADS)

    Østensen, Roy

    2008-10-01

    The HELAS Database for AsteroSeismology (DAS) is one of the deliverables of the Work Package NA5: Asteroseismology of the European Coordination Action in Helio- and Asteroseismology (HELAS). The DAS aims to provide easy access to publicly available asteroseismological timeseries data, both photometric and spectroscopic. In particular, the DAS and the HELAS software package FAMIAS are ideally suited to train Master and PhD students in asteroseismic data analysis and to build longterm datasets. The number of stars in the system is still limited and reflects the willingness of data owners to provide their data after publication. Work continues to populate the database with contributions from the community, and at present the number of stars in the database is 82

  3. Quality of effluents from Hattar Industrial Estate

    PubMed Central

    Sial, R.A.; Chaudhary, M.F.; Abbas, S.T.; Latif, M.I.; Khan, A.G.

    2006-01-01

    Of 6634 registered industries in Pakistan, 1228 are considered to be highly polluting. The major industries include textile, pharmaceutical, chemicals (organic and inorganic), food industries, ceramics, steel, oil mills and leather tanning which spread all over four provinces, with the larger number located in Sindh and Punjab, with smaller number in North Western Frontier Province (NWFP) and Baluchistan. Hattar Industrial Estate extending over 700 acres located in Haripur district of NWFP is a new industrial estate, which has been developed with proper planning for management of industrial effluents. The major industries located in Hattar are ghee industry, chemical (sulfuric acid, synthetic fiber) industry, textile industry and pharmaceuticals industry. These industries, although developed with proper planning are discharging their effluents in the nearby natural drains and ultimately collected in a big drain near Wah. The farmers in the vicinity are using these effluents for growing vegetables and cereal crops due to shortage of water. In view of this discussion, there is a dire need to determine if these effluents are hazardous for soil and plant growth. So, effluents from different industries, sewage and normal tap water samples were collected and analysed for pH, electrical conductivity (EC), total soluble salts (TSS), biological oxygen demand (BOD), chemical oxygen demand (COD), total nitrogen, cations and anions and heavy metals. The effluents of ghee and textile industries are highly alkaline. EC and TSS loads of ghee and textile industries are also above the National Environmental Quality Standards (NEQS), Pakistan. All the effluents had residual sodium carbonates (RSCs), carbonates and bicarbonates in amounts that cannot be used for irrigation. Total toxic metals load in all the effluents is also above the limit i.e. 2.0 mg/L. Copper in effluents of textile and sewage, manganese in ghee industry effluents and iron contents in all the effluents were

  4. Aquatic Resources Awareness Course for Real Estate Appraisers

    EPA Pesticide Factsheets

    This training module is intended for licensed real estate appraisers. It is designed to increase the awareness of aquatic resources including why they are protected, signs to look for and documentation.

  5. Site Plan: Real Estate, Custer Reserve Forces Training Area, Military ...

    Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

    Site Plan: Real Estate, Custer Reserve Forces Training Area, Military Reservation, USACOE, 20 July 1948 - Fort Custer Military Reservation, Bounded by Territorial, Dickman, & Longman Roads & Route 94 Business, Battle Creek, Calhoun County, MI

  6. Equal division of estates and the exchange motive.

    PubMed

    Norton, Edward C; Taylor, Donald H

    2005-01-01

    Although the bequest motive is one of the most important theoretical extensions of the life-cycle hypothesis, few empirical studies have measured determinants of unequal estate division. We estimated whether several proxies that are consistent with exchange and altruism lead to unequal estate division using data from a longitudinal survey of deceased elderly persons linked to probate court records. Equal division was the rule-between 70 and 83% of estates were divided equally, depending on the strictness of the definition of equal division. Several measures of exchange were not significant predictors of unequal division. Two factors that are consistent with both exchange and altruism- writing the last will and testament within five years of death and having more children-predict unequal estate division. The models control for selection, because many decedents do not file a record in probate court.

  7. ESTATE ROAD WITH LONGLEAF PINE AND WIREGRASS HABITAT, NORTH OF ...

    Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

    ESTATE ROAD WITH LONGLEAF PINE AND WIREGRASS HABITAT, NORTH OF NURSERY ROAD AND WEST OF HIGHWAY 87, FACING SOUTHEAST - Overhills, Fort Bragg Military Reservation, Approximately 15 miles NW of Fayetteville, Overhills, Harnett County, NC

  8. Country Club Estates, LLC - Clean Water Act Public Notice

    EPA Pesticide Factsheets

    The EPA is providing notice of an Administrative Penalty Assessment in the form of an Expedited Storm Water Settlement Agreement against Country Club Estates, LLC, a business located at 3415 Mulberry Dr., Marion, Iowa, for alleged violations at Tower Tenac

  9. 7. South gate to Migel Estate and Farm along original ...

    Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

    7. South gate to Migel Estate and Farm along original alignment. Gate located at intersection of Orange Turnpike and Harriman Heights Road. View looking north. - Orange Turnpike, Parallel to new Orange Turnpike, Monroe, Orange County, NY

  10. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 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...

  12. 26 CFR 1.469-9 - Rules for certain rental real estate activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Rules for certain rental real estate activities... certain rental real estate activities. (a) Scope and purpose. This section provides guidance to taxpayers... rental real estate, including any interest in rental real estate that gives rise to deductions...

  13. 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...

  14. 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...

  15. 17 CFR 210.12-24 - Real estate owned and rental income. 1

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Real estate owned and rental... § 210.12-24 Real estate owned and rental income. 1 Part 1—Real estate owned at end of period Column A... In a separate schedule classify by states in which the real estate owned is located the total...

  16. 32 CFR 643.3 - Authority to grant use of real estate.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 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...

  17. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust...

  18. 25 CFR 700.337 - Establishment of boundaries of life estate leases.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false Establishment of boundaries of life estate leases. 700... RELOCATION PROCEDURES Life Estate Leases § 700.337 Establishment of boundaries of life estate leases. (a) Prior to the issuance of a life estate lease, the Commission shall, after consultation with the...

  19. 25 CFR 179.4 - When does a life estate terminate?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false When does a life estate terminate? 179.4 Section 179.4 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.4 When does a life estate terminate? A life estate terminates upon relinquishment...

  20. 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...

  1. 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,...

  2. 26 CFR 20.2031-1 - Definition of gross estate; valuation of property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... decedent's gross estate. (2) Sections 2035 through 2038 deal with interests in property transferred by the... estate. Section 2035 includes in the decedent's gross estate property transferred in contemplation of... gross estate under sections 2035 through 2038, and 2041. Section 2044 deals with retroactivity....

  3. 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…

  4. 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...

  5. 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...

  6. 25 CFR 700.337 - Establishment of boundaries of life estate leases.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... RELOCATION PROCEDURES Life Estate Leases § 700.337 Establishment of boundaries of life estate leases. (a) Prior to the issuance of a life estate lease, the Commission shall, after consultation with the Tribe... 25 Indians 2 2011-04-01 2011-04-01 false Establishment of boundaries of life estate leases. 700...

  7. 25 CFR 179.3 - What law applies to life estates?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false What law applies to life estates? 179.3 Section 179.3 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.3 What law applies to life estates? (a) AIPRA applies to life estates created by...

  8. 25 CFR 700.337 - Establishment of boundaries of life estate leases.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... RELOCATION PROCEDURES Life Estate Leases § 700.337 Establishment of boundaries of life estate leases. (a) Prior to the issuance of a life estate lease, the Commission shall, after consultation with the Tribe... 25 Indians 2 2012-04-01 2012-04-01 false Establishment of boundaries of life estate leases. 700...

  9. 25 CFR 700.337 - Establishment of boundaries of life estate leases.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... RELOCATION PROCEDURES Life Estate Leases § 700.337 Establishment of boundaries of life estate leases. (a) Prior to the issuance of a life estate lease, the Commission shall, after consultation with the Tribe... 25 Indians 2 2010-04-01 2010-04-01 false Establishment of boundaries of life estate leases. 700...

  10. 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...

  11. Estate Planning; A Suggested Outline for an Adult Group. Bulletin 151.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Bureau of Business Education.

    This course outline on estate planning is designed for teachers and leaders in New York State public school adult education programs. Basic elements in estate planning (inventory, objectives, analysis, problem areas, administration, and others) are outlined, followed by information and guidelines on accumulating an estate, conserving an estate,…

  12. 26 CFR 20.2105-1 - Estates of nonresidents not citizens; property without the United States.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... his death. (i) In the case of an estate of a decedent dying on or after November 14, 1966, and before..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... the time of his death is considered to be situated outside the United States if it is— (a)(1) Real...

  13. 26 CFR 20.2105-1 - Estates of nonresidents not citizens; property without the United States.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... his death. (i) In the case of an estate of a decedent dying on or after November 14, 1966, and before..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... the time of his death is considered to be situated outside the United States if it is— (a)(1) Real...

  14. 26 CFR 1.58-3 - Estates and trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... in § 1.58-2(a). Example 3. Trust C has taxable income of $200,000 computed without regard to... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Estates and trusts. 1.58-3 Section 1.58-3... Preference Regulations § 1.58-3 Estates and trusts. (a) In general. (1) Section 58(c)(1) provides that...

  15. 26 CFR 1.58-3 - Estates and trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... in § 1.58-2(a). Example 3. Trust C has taxable income of $200,000 computed without regard to... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Estates and trusts. 1.58-3 Section 1.58-3... Preference Regulations § 1.58-3 Estates and trusts. (a) In general. (1) Section 58(c)(1) provides that...

  16. 26 CFR 1.58-3 - Estates and trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... in § 1.58-2(a). Example 3. Trust C has taxable income of $200,000 computed without regard to... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Estates and trusts. 1.58-3 Section 1.58-3... Preference Regulations § 1.58-3 Estates and trusts. (a) In general. (1) Section 58(c)(1) provides that...

  17. 26 CFR 1.58-3 - Estates and trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... in § 1.58-2(a). Example 3. Trust C has taxable income of $200,000 computed without regard to... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Estates and trusts. 1.58-3 Section 1.58-3... Preference Regulations § 1.58-3 Estates and trusts. (a) In general. (1) Section 58(c)(1) provides that...

  18. Uranium mill tailings remedial action project real estate management plan

    SciTech Connect

    Not Available

    1994-09-01

    This plan summarizes the real estate requirements of the US Department of Energy`s (DOE) Uranium Mill Tailings Action (UMTRA) Project, identifies the roles and responsibilities of project participants involved in real estate activities, and describes the approaches used for completing these requirements. This document is intended to serve as a practical guide for all project participants. It is intended to be consistent with all formal agreements, but if a conflict is identified, the formal agreements will take precedence.

  19. Das DNA-Puzzle

    NASA Astrophysics Data System (ADS)

    Kirchner, Stefan

    Im Jahre 1953 wurde von James Watson und Francis Crick erstmalig der strukturelle Aufbau der sogenannten DNA (Desoxyribonukleinsäure) beschrieben, welche das Erbgut jedes Lebewesens enthält. Der wesentliche Teil des Erbguts wird dabei durch eine sehr lange Folge der vier Basen Adenin (A), Cytosin (C), Guanin (G) und Thymin (T) codiert. Seit einigen Jahren ist es möglich, die Folge der vier Basen zu einer gegebenen DNA zu bestimmen. Biologen bezeichnen diesen Vorgang als Sequenzierung.

  20. 26 CFR 301.6166-1 - 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

    ... ADMINISTRATION PROCEDURE AND ADMINISTRATION Time and Place for Paying Tax Place and Due Date for Payment of Tax § 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Extension of time for payment of estate tax...

  1. Das Zwillingsparadoxon: Gedankenexperimente

    NASA Astrophysics Data System (ADS)

    Genz, Henning

    2002-09-01

    Das vermeintliche Zwillingsparadoxon ist ein Gedankenexperiment mit einem Zwillingspaar: Ein Zwilling reist mit hoher Geschwindigkeit von der Erde weg und kehrt nach einiger Zeit zurück, sein Partner bleibt auf der Erde. Dabei altert der Reisende langsamer als der Ruhende - warum nicht umgekehrt? Ein Vergleich von Uhren, die sich mit konstanter Geschwindigkeit bewegen, zeigt: Der Effekt hängt nur von Geschwindigkeiten und nicht von Beschleunigungen ab. Er beruht also allein auf der Speziellen Relativitätstheorie. Tauschen die Zwillinge in regelmäßigen Abständen Lichtsignale aus, können sie ihr asymmetrisches Altern sogar in Zeitschritten mitprotokollieren.

  2. Das Allgemeine Statistische Archiv

    NASA Astrophysics Data System (ADS)

    Rinne, Horst

    Das Allgemeine Statistische Archiv1, nachfolgend kurz Archiv genannt, ist die älteste, ausschließlich der Statistik gewidmete deutschsprachige wissenschaftliche Fachzeitschrift. Sie ist gut zwanzig Jahre älter als die Deutsche Statistische Gesellschaft, zu deren Publikationsorgan sie mit der Gründung der Gesellschaft im Jahre 1911 wurde. Zeitschrift und Gesellschaft blicken auf eine sehr wechselvolle, aber erfolgreiche gemeinsame Geschichte zurück. Die wissenschaftliche Arbeit der Gesellschaft ist im Archiv und seinen Sonderheften für nachfolgende Generationen dokumentiert.

  3. 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.

  4. 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.

  5. Mineral Resource Information System for Field Lab in the Osage Mineral Reservation Estate

    SciTech Connect

    Carroll, H.B.; Johnson, William I.

    1999-04-27

    The Osage Mineral Reservation Estate is located in Osage County, Oklahoma. Minerals on the Estate are owned by members of the Osage Tribe who are shareholders in the Estate. The Estate is administered by the Osage Agency, Branch of Minerals, operated by the U.S. Bureau of Indian Affairs (BIA). Oil, natural gas, casinghead gas, and other minerals (sand, gravel, limestone, and dolomite) are exploited by lessors. Operators may obtain from the Branch of Minerals and the Osage Mineral Estate Tribal Council leases to explore and exploit oil, gas, oil and gas, and other minerals on the Estate. Operators pay a royalty on all minerals exploited and sold from the Estate. A mineral Resource Information system was developed for this project to evaluate the remaining hydrocarbon resources located on the Estate. Databases on Microsoft Excel spreadsheets of operators, leases, and production were designed for use in conjunction with an evaluation spreadsheet for estimating the remaining hydrocarbons on the Estate.

  6. 26 CFR 20.2039-1T - Limitations and repeal of estate tax exclusion for qualified plans and individual retirement...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 26 CFR 20.2039-1T - Limitations and repeal of estate tax exclusion for qualified plans and individual retirement...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 26 CFR 20.2039-1T - Limitations and repeal of estate tax exclusion for qualified plans and individual retirement...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 26 CFR 20.2039-1T - Limitations and repeal of estate tax exclusion for qualified plans and individual retirement...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. Retail and Real Estate: The Changing Landscape of Care Delivery.

    PubMed

    Mason, Scott A

    2015-01-01

    By its nature, retail medicine is founded in real estate. That retail medicine has expanded so dramatically in a relatively short period of time has taken people by surprise. This rapid growth of integrating healthcare services into retail real estate begs the question of whether real estate will eventually take on the importance in healthcare delivery that it has in retail. This article advances the view that it will. In the end, what retail and healthcare have in common is that they both reflect the attributes of demanding consumers as part of an experience-based economy, where products and services are sought based on how they fit with their lifestyles and how they make them feel (Pine and Gilmore 1998). Changing the selection process for healthcare services to be more like retail is already expanding how and where healthcare services are delivered.

  12. 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.

  13. The estate owner’s approach to forest economics

    Treesearch

    David B. South; David N. Laband

    2013-01-01

    Faustmann’s formula is often used by forest economists but some landowners ignore the time value of money and rely primarily on some type of cashflow analysis. A cashflow method was used by “estate owners” like kings, land barons, and governments. We coin the term “estate owner’s method” to describe one version of cashflow analysis. This approach can be used for either...

  14. Connecting the Dots in DAS

    ERIC Educational Resources Information Center

    Ford, Tracy

    2012-01-01

    Many institutions implement a distributed antenna system (DAS) as part of a holistic approach to providing better wireless coverage and capacity on campus. A DAS provides wireless service within a particular area or structure via a network of separate antenna nodes that are connected to a common source through fiber or coaxial cable. Because DAS…

  15. Connecting the Dots in DAS

    ERIC Educational Resources Information Center

    Ford, Tracy

    2012-01-01

    Many institutions implement a distributed antenna system (DAS) as part of a holistic approach to providing better wireless coverage and capacity on campus. A DAS provides wireless service within a particular area or structure via a network of separate antenna nodes that are connected to a common source through fiber or coaxial cable. Because DAS…

  16. 78 FR 717 - ENE (Environment Northeast); Greater Boston Real Estate Board; National Consumer Law Center...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-04

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission ENE (Environment Northeast); Greater Boston Real Estate Board; National..., ENE (Environment Northeast), Greater Boston Real Estate Board, National Consumer Law Center, and...

  17. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... estate, reduced by the total of any reimbursement received from another party, insurance, or otherwise... 3. As a result of an automobile accident involving the decedent (D) and A, D's gross estate...

  18. 26 CFR 509.121 - Beneficiaries of an estate or trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.121 Beneficiaries of an estate or trust... concerned, a nonresident alien who is a resident of Switzerland and who is a beneficiary of an estate...

  19. 38 CFR 36.4354 - Estate of veteran in real property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ..., That the limitations on the quantum or quality of the estate or property that are indicated in this...) The following limitations on the quantum or quality of the estate or property shall be deemed for...

  20. 38 CFR 36.4354 - Estate of veteran in real property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ..., That the limitations on the quantum or quality of the estate or property that are indicated in this...) The following limitations on the quantum or quality of the estate or property shall be deemed for...

  1. 38 CFR 36.4354 - Estate of veteran in real property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ..., That the limitations on the quantum or quality of the estate or property that are indicated in this...) The following limitations on the quantum or quality of the estate or property shall be deemed for...

  2. 38 CFR 36.4354 - Estate of veteran in real property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ..., That the limitations on the quantum or quality of the estate or property that are indicated in this...) The following limitations on the quantum or quality of the estate or property shall be deemed for...

  3. 22 CFR 71.3 - American claimants to foreign estates and inheritances.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....3 American claimants to foreign estates and inheritances. Where treaty provisions, local laws, or... inheritances. 71.3 Section 71.3 Foreign Relations DEPARTMENT OF STATE PROTECTION AND WELFARE OF AMERICANS... foreign estates and inheritances. ...

  4. 22 CFR 71.3 - American claimants to foreign estates and inheritances.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....3 American claimants to foreign estates and inheritances. Where treaty provisions, local laws, or... inheritances. 71.3 Section 71.3 Foreign Relations DEPARTMENT OF STATE PROTECTION AND WELFARE OF AMERICANS... foreign estates and inheritances. ...

  5. 22 CFR 71.3 - American claimants to foreign estates and inheritances.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....3 American claimants to foreign estates and inheritances. Where treaty provisions, local laws, or... inheritances. 71.3 Section 71.3 Foreign Relations DEPARTMENT OF STATE PROTECTION AND WELFARE OF AMERICANS... foreign estates and inheritances. ...

  6. 22 CFR 71.3 - American claimants to foreign estates and inheritances.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....3 American claimants to foreign estates and inheritances. Where treaty provisions, local laws, or... inheritances. 71.3 Section 71.3 Foreign Relations DEPARTMENT OF STATE PROTECTION AND WELFARE OF AMERICANS... foreign estates and inheritances. ...

  7. 22 CFR 71.3 - American claimants to foreign estates and inheritances.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....3 American claimants to foreign estates and inheritances. Where treaty provisions, local laws, or... inheritances. 71.3 Section 71.3 Foreign Relations DEPARTMENT OF STATE PROTECTION AND WELFARE OF AMERICANS... foreign estates and inheritances. ...

  8. 12 CFR 160.100 - Real estate lending standards; purpose and scope.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... LENDING AND INVESTMENT § 160.100 Real estate lending standards; purpose and scope. This section, and § 160... savings associations exercise control, in adopting internal real estate lending policies. ...

  9. 12 CFR 160.100 - Real estate lending standards; purpose and scope.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... LENDING AND INVESTMENT § 160.100 Real estate lending standards; purpose and scope. This section, and § 160... savings associations exercise control, in adopting internal real estate lending policies. ...

  10. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies... Engineer for all major fee and easement projects other than Reserve Component projects and extinguishment... to other projects. Such items will be omitted from REPRs where not applicable. When forwarding the...

  11. 12 CFR 141.23 - Residential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... property such as a condominium or a cooperative); (b) Combinations of homes and business property (i.e., a... than a home (but which may include homes); (d) Combinations of such real estate and business property involving only minor business use (i.e., where no more than 20 percent of the total appraised value of...

  12. 12 CFR 541.23 - Residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... property such as a condominium or a cooperative); (b) Combinations of homes and business property (i.e., a... than a home (but which may include homes); (d) Combinations of such real estate and business property involving only minor business use (i.e., where no more than 20 percent of the total appraised value of...

  13. 12 CFR 541.23 - Residential real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... property such as a condominium or a cooperative); (b) Combinations of homes and business property (i.e., a... than a home (but which may include homes); (d) Combinations of such real estate and business property involving only minor business use (i.e., where no more than 20 percent of the total appraised value of...

  14. 12 CFR 141.23 - Residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... property such as a condominium or a cooperative); (b) Combinations of homes and business property (i.e., a... than a home (but which may include homes); (d) Combinations of such real estate and business property involving only minor business use (i.e., where no more than 20 percent of the total appraised value of...

  15. An Analysis of Discrimination by Real Estate Brokers.

    ERIC Educational Resources Information Center

    Yinger, John

    This paper focuses on designing policies to eliminate discrimination in the sale of single-family houses by analyzing the behavior of the agents who actually do most of the discriminating, namely real estate agents. Discriminatory practices are said to be supported by policies of house builders, lending institutions, and government, and by the…

  16. A Graphical System for Introducing Estates in Land.

    ERIC Educational Resources Information Center

    Laurence, Robert T.; And Others

    1980-01-01

    A method for introducing estates in land to first-year law students is presented in detail. A key element is its use of transparencies to graphically represent crucial concepts and appropriate language. The concepts are introduced in a systematic fashion to allow students to build an understanding gradually. (JMD)

  17. Strategies for healthcare facilities, construction, and real estate management.

    PubMed

    Lee, James G

    2012-05-01

    Adventist HealthCare offers the following lessons learned in improving the value of healthcare facilities, construction, and real estate management: Use an integrated approach. Ensure that the objectives of the approach align the hospital or health system's mission and values. Embrace innovation. Develop a plan that applies to the whole organization, rather than specific business units. Ensure commitment of senior leaders.

  18. Relationship between Machiavellianism scores and performance of real estate salespersons.

    PubMed

    Aziz, Abdul

    2005-02-01

    Data from two samples (ns=37 and 35) of real estate agents showed a significant positive correlation of .37 between Machiavellianism (Mach-B scores) and self-reported sales volume. Present findings support earlier results from samples of stockbrokers and automobile salespersons showing Mach-B scores to be positively related to sales performance.

  19. Real Estate Education in Community Colleges: The Texas Experience.

    ERIC Educational Resources Information Center

    Lyon, Robert

    The paper describes courses and enrollments for the 43 Texas community colleges offering real estate courses during the 1973-74 school year. The most frequently offered courses were principles, appraisal, finance, law, practice, and brokerage. Results of questionnaire surveys of the 43 community colleges indicate a larger part-time enrollment by…

  20. Power Laws in Real Estate Prices during Bubble Periods

    NASA Astrophysics Data System (ADS)

    Ohnishi, Takaaki; Mizuno, Takayuki; Shimizu, Chihiro; Watanabe, Tsutomu

    How can we detect real estate bubbles? In this paper, we propose making use of information on the cross-sectional dispersion of real estate prices. During bubble periods, prices tend to go up considerably for some properties, but less so for others, so that price inequality across properties increases. In other words, a key characteristic of real estate bubbles is not the rapid price hike itself but a rise in price dispersion. Given this, the purpose of this paper is to examine whether developments in the dispersion in real estate prices can be used to detect bubbles in property markets as they arise, using data from Japan and the U.S. First, we show that the land price distribution in Tokyo had a power-law tail during the bubble period in the late 1980s, while it was very close to a lognormal before and after the bubble period. Second, in the U.S. data we find that the tail of the house price distribution tends to be heavier in those states which experienced a housing bubble. We also provide evidence suggesting that the power-law tail observed during bubble periods arises due to the lack of price arbitrage across regions.

  1. 12 CFR 560.101 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... decisions. Market supply and demand factors that should be considered include: • Demographic indicators... of property. • Amortization schedules. • Pricing structure for different types of real estate loans... supervisory loan-to-value limits, based on the support provided by other credit factors. Such loans should be...

  2. 32 CFR 552.33 - Estates and methods of acquisition.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... use Government-owned real estate will be by instrument issued by another Government department or agency. Although in the nature of a license (may be revocable or nonrevocable), the instrument is... other property owned by or under the control of the United States is made pursuant to Act July 9,...

  3. 237. Original grade separation on the Moses Cone Estate for ...

    Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

    237. Original grade separation on the Moses Cone Estate for a carriage trial crossing over the Yonahlossee Trail, now designated U.S. 221. Publicity photo of the Linville River Bridge. Publicity photo of the Linville River Bridge. - Blue Ridge Parkway, Between Shenandoah National Park & Great Smoky Mountains, Asheville, Buncombe County, NC

  4. 26 CFR 1.58-3 - Estates and trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... current taxation either in the hands of the trust or estate or the beneficiary by reason of an item of tax... in accordance with the principles of sections 665 through 669 and the regulations thereunder. (3) In... income not subject to current taxation by reason of an item of tax preference is to be made as if such...

  5. 32 CFR 552.33 - Estates and methods of acquisition.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Section 552.33 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY MILITARY RESERVATIONS AND NATIONAL CEMETERIES REGULATIONS AFFECTING MILITARY RESERVATIONS Acquisition of Real Estate and...” in connection with a military public works project, prior to express authorization by law for the...

  6. 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…

  7. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... REPR, a copy of the Reviewing Appraiser Comment, concerning the estimated land values assigned therein.... (ii) Acreage and estate. (iii) Estimated gross fair market value. (iv) Map. (v) Excess status of land... of grazing privileges on Federal lands. The request for such REPR may be initiated by any command...

  8. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... REPR, a copy of the Reviewing Appraiser Comment, concerning the estimated land values assigned therein.... (ii) Acreage and estate. (iii) Estimated gross fair market value. (iv) Map. (v) Excess status of land... of grazing privileges on Federal lands. The request for such REPR may be initiated by any command...

  9. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... REPR, a copy of the Reviewing Appraiser Comment, concerning the estimated land values assigned therein.... (ii) Acreage and estate. (iii) Estimated gross fair market value. (iv) Map. (v) Excess status of land... of grazing privileges on Federal lands. The request for such REPR may be initiated by any command...

  10. Estate Planning for Retarded Persons and Their Families.

    ERIC Educational Resources Information Center

    Fruge, Don L.; Green, Karen O.

    Intended for parents and legal guardians of mentally retarded persons, the manual provides guidelines for estate planning. An overview of definitions, causes, and prevalence factors in retardation is followed by reviews of the major financial assistance governmental programs such as Medicare, and Supplemental Security Income, and of legal…

  11. Employablity Skills among Graduates of Estate Management in Nigeria

    ERIC Educational Resources Information Center

    Egbenta, Idu Robert

    2015-01-01

    There is wide claim that employers have a high level of dissatisfaction associated with graduates from Nigeria higher institutions of learning. This paper examines whether graduates of estate management in Nigeria higher institutions have employability skills for productive employment. The study randomly sampled 59 principal partners or heads of…

  12. Gifting of timberland as an estate planning tool

    Treesearch

    William C. Siegel

    2004-01-01

    Estate planning and associated tax considerations frequently focus on the transfer of property at death. Lifetime gifts, however, are also a valuable planning tool. The "ability to afford the gift" should be the first consideration in a giving program. Timberland and other property that someday might be needed should not be given away.

  13. An Analysis of the Real Estate Property Managing Occupation.

    ERIC Educational Resources Information Center

    Bryan, James E.

    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 property manager occupation. The document opens with a brief introduction followed by a job description. The bulk of the document is presented in table form. Eleven duties are broken down…

  14. Guidelines for Implementing a Real Estate Cooperative Education Program.

    ERIC Educational Resources Information Center

    Pearson, Thomas R.

    Background information and guidelines are provided for the development of cooperative education programs for real estate industry personnel. The first section outlines the operation of cooperative education programs and presents two organizational plans: the alternating plan, where students attend class full-time and work full-time during…

  15. 24 CFR 266.400 - Property requirements-real estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... AUTHORITIES HOUSING FINANCE AGENCY RISK-SHARING PROGRAM FOR INSURED AFFORDABLE MULTIFAMILY PROJECT LOANS... mortgage must be on real estate held: (a) In fee simple; (b) Under a renewable lease of not less than 99 years; or (c) Under a lease executed by a governmental agency, or other lessor approved by the HFA,...

  16. 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…

  17. Access to Housing: The Role of the Real Estate Industry

    ERIC Educational Resources Information Center

    Brown, William H., Jr.

    1972-01-01

    Attempts to determine the basis for the conscious acts and decisions of individuals and organizations which constitute housing discrimination, in order to be able to decide how to intervene most effectively; the racial practices of real estate brokers are held to offer one such point of intervention. (RJ)

  18. 26 CFR 1.691(c)-2 - Estates and trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... sections 652 and 662, and §§ 1.652(b)-2 and 1.662(b)-2. However, for this purpose, distributable net income... account the estate tax deduction provided in section 691(c) and this section. Distributable net income as... net income of the trust for the preceding taxable year. (b) This section shall apply only to amounts...

  19. Estate Planning for Parents of a Learning Disabled Child.

    ERIC Educational Resources Information Center

    Whitman, Robert

    Considerations in estate planning for learning disabled children are presented from the perspective of an individual who is both a lawyer and the parent of a learning disabled child. It is suggested that an important goal for parents is to train the child to be able to deal with his/her financial situation. Early training in the habit of saving…

  20. 12 CFR 560.101 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... INVESTMENT Lending and Investment Provisions Applicable to all Savings Associations § 560.101 Real estate... operating expenses). • Minimum requirements for initial investment and maintenance of hard equity by the borrower (e.g., cash or unencumbered investment in the underlying property). • Minimum standards for...

  1. Estate Planning for Parents of a Learning Disabled Child.

    ERIC Educational Resources Information Center

    Whitman, Robert

    Considerations in estate planning for learning disabled children are presented from the perspective of an individual who is both a lawyer and the parent of a learning disabled child. It is suggested that an important goal for parents is to train the child to be able to deal with his/her financial situation. Early training in the habit of saving…

  2. 5 CFR 2634.310 - Trusts, estates, and investment funds.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... 2634.310 Section 2634.310 Administrative Personnel OFFICE OF GOVERNMENT ETHICS GOVERNMENT ETHICS... Reports § 2634.310 Trusts, estates, and investment funds. (a) In general. (1) Except as otherwise provided in this section, each financial disclosure report shall include the information required by...

  3. 5 CFR 2634.310 - Trusts, estates, and investment funds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... 2634.310 Section 2634.310 Administrative Personnel OFFICE OF GOVERNMENT ETHICS GOVERNMENT ETHICS... Reports § 2634.310 Trusts, estates, and investment funds. (a) In general. (1) Except as otherwise provided in this section, each financial disclosure report shall include the information required by...

  4. 5 CFR 2634.310 - Trusts, estates, and investment funds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... 2634.310 Section 2634.310 Administrative Personnel OFFICE OF GOVERNMENT ETHICS GOVERNMENT ETHICS... Reports § 2634.310 Trusts, estates, and investment funds. (a) In general. (1) Except as otherwise provided in this section, each financial disclosure report shall include the information required by...

  5. Land grab. More investors offer hospitals cash for their real estate as providers hunt for capital.

    PubMed

    Evans, Melanie

    2011-03-07

    More real estate investors are offering hospitals cash for real estate as providers tap into their assets for capital. But if REITs are banking on providers cashing in their real estate chips, that's not happening yet, says Mike O'Keefe, left, of Navigant Consulting. The capital flooding into healthcare real estate has met with a limited supply of sellers. "That's what's driving some of this consolidation," O'Keefe said.

  6. 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...

  7. 26 CFR 513.10 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Beneficiaries of a domestic estate or trust...) REGULATIONS UNDER TAX CONVENTIONS IRELAND Withholding of Tax § 513.10 Beneficiaries of a domestic estate or... beneficiary of a domestic estate or trust shall be entitled to the exemption from, or reduction in the rate...

  8. 26 CFR 514.7 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Beneficiaries of a domestic estate or trust...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.7 Beneficiaries of a domestic estate or... beneficiary of a domestic estate or trust shall be entitled to the reduction in the rate of, or exemption...

  9. Estate Planning for Forest Landowners What will Become of Your Timberland?

    Treesearch

    Harry L. Haney; William C. Siegel

    1993-01-01

    This book has been written to assist nonindustrial private landowners in addressing the considerations enumerated above. It is designed to provide a working knowledge of the Federal estate and gift tax law as it relates to estate planning for timberland owners. The unique character of timber assets is addressed in terms of the estate planning goals of a woodland owner...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Definition of real estate investment trust. 1...) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.856-1 Definition of real estate..., 1976, does not hold any property (other than foreclosure property) primarily for sale to customers...

  11. 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...

  12. 17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Real estate and accumulated... § 210.12-28 Real estate and accumulated depreciation. 1 Column A—Description 2 Column B—Encumbrances... which real estate was carried at the beginning of each period for which income statements are...

  13. 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...

  14. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Real estate owned and occupied. 1.822-6 Section... Premium Deposits) § 1.822-6 Real estate owned and occupied. Section 822(d)(1) provides that the amount allowable as a deduction for taxes, expenses, and depreciation on or with respect to any real estate...

  16. 26 CFR 1.803-5 - Real estate owned and occupied.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Real estate owned and occupied. 1.803-5 Section... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-5 Real estate owned and occupied. The amount allowable as a deduction for taxes, expenses, and depreciation upon or with respect to any real estate...

  17. 12 CFR 32.7 - Residential real estate loans, small business loans, and small farm loans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Residential real estate loans, small business... OF THE TREASURY LENDING LIMITS § 32.7 Residential real estate loans, small business loans, and small farm loans. (a) Residential real estate, small business, and small farm loans. (1) In addition to...

  18. 12 CFR 560.37 - Real estate for office and related facilities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 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...

  19. 75 FR 33987 - Disposing of Unneeded Federal Real Estate Increasing Sales Proceeds, Cutting Operating Costs, and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-16

    ... Documents#0;#0; ] Memorandum of June 10, 2010 Disposing of Unneeded Federal Real Estate-- Increasing Sales... Government, the largest property owner and energy user in the United States, has managed more real estate... were not sufficiently comprehensive in disposing of excess real estate and did not emphasize...

  20. 20 CFR 404.1069 - Real estate agents and direct sellers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Real estate agents and direct sellers. 404... § 404.1069 Real estate agents and direct sellers. (a) Trade or business. If you perform services after 1982 as a qualified real estate agent or as a direct seller, as defined in section 3508 of the...

  1. 27 CFR 70.183 - Administration and disposition of real estate acquired by the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... disposition of real estate acquired by the United States. 70.183 Section 70.183 Alcohol, Tobacco Products and... Property § 70.183 Administration and disposition of real estate acquired by the United States. (a) Persons charged with. The appropriate TTB officer shall have charge of all real estate which has been or shall...

  2. 12 CFR 560.172 - Re-evaluation of real estate owned.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 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...

  3. 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...) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate... revocation or termination of an election, and 857(d), relating to earnings and profits) to a real...

  4. 26 CFR 1.822-9 - Real estate owned and occupied.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Real estate owned and occupied. 1.822-9 Section... Premium Deposits) § 1.822-9 Real estate owned and occupied. Section 822(d)(1) provides that the amount allowable as a deduction for taxes, expenses, and depreciation on or with respect to any real estate...

  5. 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...

  6. 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...

  7. 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... 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)...

  8. 78 FR 46805 - Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-02

    ... Companies and Real Estate Investment Trusts AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final... to a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT). These regulations... 851(a). (iv) REIT. The term REIT means a real estate investment trust within the meaning of...

  9. 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…

  10. 32 CFR 644.27 - Authority to issue Real Estate Directives.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Authority to issue Real Estate Directives. 644.27... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.27 Authority to issue Real Estate Directives. Where there is legislative authorization,...

  11. 26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Net operating losses of real estate investment... (continued) § 1.172-10 Net operating losses of real estate investment trusts. (a) Taxable years to which a loss may be carried. (1) A net operating loss sustained by a qualified real estate investment trust...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 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...

  13. Real Estate Education: A Curriculum Guide for a Two-year Post Secondary Program.

    ERIC Educational Resources Information Center

    Overton, R. Jean

    This curriculum guide was designed to assist in the development of associate degree programs and/or options for real estate education in North Carolina community colleges. The real estate education program prescribed by this guide spans six academic quarters. The 28 courses listed cover such subject areas as real estate fundamentals, human…

  14. 26 CFR 20.2036-1 - Transfers with retained life estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Transfers with retained life estate. 20.2036-1... Transfers with retained life estate. (a) In general. A decedent's gross estate includes under section 2036... money or money's worth (see § 20.2043-1), if the decedent retained or reserved— (1) For his life;...

  15. 25 CFR 16.8 - Summary distribution of small liquid estates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Summary distribution of small liquid estates. 16.8 Section 16.8 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR PROBATE ESTATES OF INDIANS OF THE FIVE CIVILIZED TRIBES § 16.8 Summary distribution of small liquid estates. Where...

  16. 25 CFR 16.8 - Summary distribution of small liquid estates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Summary distribution of small liquid estates. 16.8 Section 16.8 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR PROBATE ESTATES OF INDIANS OF THE FIVE CIVILIZED TRIBES § 16.8 Summary distribution of small liquid estates. Where...

  17. 25 CFR 16.8 - Summary distribution of small liquid estates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Summary distribution of small liquid estates. 16.8 Section 16.8 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR PROBATE ESTATES OF INDIANS OF THE FIVE CIVILIZED TRIBES § 16.8 Summary distribution of small liquid estates. Where...

  18. 38 CFR 36.4515 - Estate of veteran in real property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... and are otherwise acceptable; or (3) A life estate, provided that the remainder and reversionary... Living Trust that ensures that the veteran, or veteran and spouse, have an equitable life estate... quality of the estate or property that are indicated in this paragraph, insofar as they may materially...

  19. 38 CFR 36.4515 - Estate of veteran in real property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Estate of veteran in real property. 36.4515 Section 36.4515 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) LOAN GUARANTY Direct Loans § 36.4515 Estate of veteran in real property. (a) The estate in...

  20. 38 CFR 36.4515 - Estate of veteran in real property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Estate of veteran in real property. 36.4515 Section 36.4515 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) LOAN GUARANTY Direct Loans § 36.4515 Estate of veteran in real property. (a) The estate in...

  1. 38 CFR 36.4515 - Estate of veteran in real property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Estate of veteran in real property. 36.4515 Section 36.4515 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) LOAN GUARANTY Direct Loans § 36.4515 Estate of veteran in real property. (a) The estate in...

  2. 38 CFR 36.4515 - Estate of veteran in real property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Estate of veteran in real property. 36.4515 Section 36.4515 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) LOAN GUARANTY Direct Loans § 36.4515 Estate of veteran in real property. (a) The estate in...

  3. 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... Estate Property With Important Resources or Located in Special Hazard Areas § 767.202 Real estate inventory property located in special hazard areas. (a) The Agency considers the following to be...

  4. 26 CFR 20.2036-1 - Transfers with retained life estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Transfers with retained life estate. 20.2036-1... Transfers with retained life estate. (a) In general. A decedent's gross estate includes under section 2036... money or money's worth (see § 20.2043-1), if the decedent retained or reserved— (1) For his life;...

  5. 26 CFR 25.2523(b)-1 - Life estate or other terminable interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Life estate or other terminable interest. 25... (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2523(b)-1 Life....2523(e)-1 (relating to certain life estates with powers of appointment); § 25.2523(f)-1 (relating to...

  6. 7 CFR 767.52 - Disposition of personal property from real estate inventory property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 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. 26 CFR 301.7506-1 - Administration of real estate acquired by the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Administration of real estate acquired by the... Actions by the United States § 301.7506-1 Administration of real estate acquired by the United States. (a... situated shall have charge of all real estate which is or shall become the property of the United States by...

  8. 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…

  9. 25 CFR 11.703 - Petition and order to probate estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.703 Petition and order to probate estate. (a) Any... 25 Indians 1 2014-04-01 2014-04-01 false Petition and order to probate estate. 11.703 Section 11... court may file a written petition with the court requesting that such estate be administered in...

  10. 25 CFR 11.703 - Petition and order to probate estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.703 Petition and order to probate estate. (a) Any... 25 Indians 1 2012-04-01 2011-04-01 true Petition and order to probate estate. 11.703 Section 11... court may file a written petition with the court requesting that such estate be administered in...

  11. 25 CFR 11.703 - Petition and order to probate estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.703 Petition and order to probate estate. (a) Any... 25 Indians 1 2010-04-01 2010-04-01 false Petition and order to probate estate. 11.703 Section 11... court may file a written petition with the court requesting that such estate be administered in...

  12. 25 CFR 11.703 - Petition and order to probate estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.703 Petition and order to probate estate. (a) Any... 25 Indians 1 2013-04-01 2013-04-01 false Petition and order to probate estate. 11.703 Section 11... court may file a written petition with the court requesting that such estate be administered in...

  13. 25 CFR 11.703 - Petition and order to probate estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.703 Petition and order to probate estate. (a) Any... 25 Indians 1 2011-04-01 2011-04-01 false Petition and order to probate estate. 11.703 Section 11... court may file a written petition with the court requesting that such estate be administered in...

  14. 26 CFR 20.2103-1 - Estates of nonresidents not citizens; “entire gross estate”.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Estates of nonresidents not citizens; âentire... Estates of Nonresidents Not Citizens § 20.2103-1 Estates of nonresidents not citizens; “entire gross estate”. The “entire gross estate” wherever situated of a nonresident who was not a citizen of the United...

  15. 26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Estates of nonresidents not citizens; tax... Nonresidents Not Citizens § 20.2101-1 Estates of nonresidents not citizens; tax imposed. (a) Imposition of tax. Section 2101 imposes a tax on the transfer of the taxable estate of a nonresident who is not a citizen of...

  16. 26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Estates of nonresidents not citizens... AUGUST 16, 1954 Estates of Nonresidents Not Citizens § 20.2106-2 Estates of nonresidents not citizens... citizen of the United States at the time of his death, deductions are allowed under sections 2053 and 2054...

  17. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Estates of nonresidents not citizens; credits... Estates of Nonresidents Not Citizens § 20.2102-1 Estates of nonresidents not citizens; credits against tax... of a nonresident who was not a citizen of the United States at the time of his death, the following...

  18. 26 CFR 20.2105-1 - Estates of nonresidents not citizens; property without the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Estates of nonresidents not citizens; property... AUGUST 16, 1954 Estates of Nonresidents Not Citizens § 20.2105-1 Estates of nonresidents not citizens; property without the United States. Property of a nonresident who was not a citizen of the United States at...

  19. Real Estate Education: A Curriculum Guide for a Two-year Post Secondary Program.

    ERIC Educational Resources Information Center

    Overton, R. Jean

    This curriculum guide was designed to assist in the development of associate degree programs and/or options for real estate education in North Carolina community colleges. The real estate education program prescribed by this guide spans six academic quarters. The 28 courses listed cover such subject areas as real estate fundamentals, human…

  20. The Curriculum Improvement Project in Business Careers Programs: Business Manager, Officer Administrator, Real Estate Agent, Real Estate Broker.

    ERIC Educational Resources Information Center

    College of the Mainland, Texas City, TX.

    In 1987, the College of the Mainland undertook a project to update curricula in real estate, business management, and office technology. The project entailed a survey of the labor market to clarify personnel needs in selected fields; the use of the DACUM (Developing a Curriculum) process, which involved expert workers in the creation of task…

  1. How Can Flood Affect the Real Estate Market?

    NASA Astrophysics Data System (ADS)

    Trejo Rangel, Miguel Angel; Sapač, Klaudija; Brilly, Mitja

    2016-04-01

    The purpose of this paper is to examine how actual flood events can affect the real estate for different case studies. Therefore, we have analysed the impact for two cases, the first is the flood event which occurred in 2013 in Boulder, Colorado, United States, city that is located in the eastern part of the Rocky Mountains, and the second event was the flood which occurred in 2010 the city of Ljubljana, capital and largest city of Slovenia, that is located between the Alpine and Balkan mountains.. The methodology that was used is comparison of mean prices of real estate, taking into account the flood events which have been chosen in accordance with the available data and previous studies, furthermore for the case study of Ljubljana, Slovenia questionnaires were sent through one civil organization which is actively working in the area (Civil Initiative for Flood Security SW part of Ljubljana). Analysed sales prices during the period 2009-2014 in the case study of Boulder, Colorado, United States showed that the flood event in 2013 did not significantly affect the mean price of real estate within the flooded area, besides prices inside the flood plain tended to stay above the prices outside the floodplain. Nevertheless, we have found that the flood event affected the real estate sector in terms of number of sales, being that after the flood event in 2013 sales decreased 52% regarding the previous years. For the case study of Ljubljana, Slovenia the results were unexpected somehow. In fact we expected that the prices of real estate located within the flooded areas, on average, would be lower than those located outside the flooded areas, and that was what shown in the results, which is actually opposite to what occurred for the case study of Boulder City. However the research showed that the flood event in 2010 did not affect the change in prices of real estate within the flooded areas and the trend was considerable similar to previous years the flood event in 2010

  2. 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.

  3. ESTATE: Strategy for Exploring Labeled Spatial Datasets Using Association Analysis

    NASA Astrophysics Data System (ADS)

    Stepinski, Tomasz F.; Salazar, Josue; Ding, Wei; White, Denis

    We propose an association analysis-based strategy for exploration of multi-attribute spatial datasets possessing naturally arising classification. Proposed strategy, ESTATE (Exploring Spatial daTa Association patTErns), inverts such classification by interpreting different classes found in the dataset in terms of sets of discriminative patterns of its attributes. It consists of several core steps including discriminative data mining, similarity between transactional patterns, and visualization. An algorithm for calculating similarity measure between patterns is the major original contribution that facilitates summarization of discovered information and makes the entire framework practical for real life applications. Detailed description of the ESTATE framework is followed by its application to the domain of ecology using a dataset that fuses the information on geographical distribution of biodiversity of bird species across the contiguous United States with distributions of 32 environmental variables across the same area.

  4. Surface owner's estate becomes dominant: Wyoming's surface owner consent statute

    SciTech Connect

    Reese, T.

    1981-01-01

    This comment discusses the constitutionality of Wyoming's surface owner consent law in three areas. The first is whether Wyoming's statute is an unconstitutional taking without compensation of the dominant position of the mineral estate holder. The second theory will be that the federal government has preempted the area of mineral lands regulation and therefore Wyoming's statute is void. The third theory is that Wyoming's statute is unconstitutional because it denies equal protection of the law under the fourteenth amendment to the US Constitution. This comment will deal primarily with the reservations of mineral rights under lands the federal government disposed of to private interests. It will not deal with reservations of mineral estates by private parties.

  5. Bancroftian filariasis in Namrup tea estate, district Dibrugarh, Assam.

    PubMed

    Prakash, A; Mohapatra, P K; Das, H K; Sharma, R K; Mahanta, J

    1998-01-01

    Filariasis survey in a randomly selected tea estate of district Dibrugrah revealed 6.7% infection of Wuchereria bancrofti in labour population with microfilaria (mf) rate of 7.6% in males and 5.9% in females. The mf rate increased progressively with the age which however, dropped in 31-40 age group of males and in 41-50 age group of females. Chronic filariasis diseases rate was 2.7%. The involvement of genitals in manifesting chronic filariasis was significantly higher than of the lower extremities. Infection and infectivity rates in the vector mosquito, Culex quinquefasciatus were 6.1% and 4.6% respectively with mean L3 load per infective mosquito of 8.5. Drains, land, peridomestic ditches were chief breeding habitats of Cules quinquefasciatus in the tea estate.

  6. 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.

  7. Enhancing Simulation-Based Training Adversary Tactics Via Evolution (ESTATE)

    DTIC Science & Technology

    2010-03-15

    researched, implemented, and evaluated a method for coevolution of strategy based game players and game challenges to prepare for use in ESTATE- based...training challenges and strategies that features methods to monitor and mitigate them. Based on the many common pitfalls facing coevolving systems, we...Report for the subject contract for the indicated period. During this reporting period work has concentrated on Task 2: Develop Mitigation Methods

  8. Jump point detection for real estate investment success

    NASA Astrophysics Data System (ADS)

    Hui, Eddie C. M.; Yu, Carisa K. W.; Ip, Wai-Cheung

    2010-03-01

    In the literature, studies on real estate market were mainly concentrating on the relation between property price and some key factors. The trend of the real estate market is a major concern. It is believed that changes in trend are signified by some jump points in the property price series. Identifying such jump points reveals important findings that enable policy-makers to look forward. However, not all jump points are observable from the plot of the series. This paper looks into the trend and introduces a new approach to the framework for real estate investment success. The main purpose of this paper is to detect jump points in the time series of some housing price indices and stock price index in Hong Kong by applying the wavelet analysis. The detected jump points reflect to some significant political issues and economic collapse. Moreover, the relations among properties of different classes and between stocks and properties are examined. It can be shown from the empirical result that a lead-lag effect happened between the prices of large-size property and those of small/medium-size property. However, there is no apparent relation or consistent lead in terms of change point measure between property price and stock price. This may be due to the fact that globalization effect has more impact on the stock price than the property price.

  9. Characteristics and anaerobic treatability of municipal and industrial estate wastewaters.

    PubMed

    Ruiz, I; Blázquez, R; Soto, M

    2007-09-01

    Centralised treatment of domestic sewage coming from A Coruña city (250000 inhabitants) and several medium and small size villages (up to 15000 inhabitants) together with industrial estate effluents was planned. The area population is about 380000 inhabitants and the overall effluent will reach about 600000 equivalent inhabitants. The characteristics of different streams will determine the treatment alternatives and pre-treatment requirements for individual streams. Domestic sewage from A Coruña showed medium to high organic content (741 mg l(-1) of COD), while domestic sewage from small villages (Lorbé, Oleiros) and industrial estates (Sabón, A Grela) showed a high variability in organic content, with COD concentration ranging from 100 to 4000 mg L(-1) or more. About 50-65% COD corresponded to suspended solids, although some industrial effluents showed lower values. Characterized industrial effluents had lower concentration of nutrients (nitrogen and phosphorus) and higher concentration of sulphate and alkalinity than domestic sewage. Anaerobic biodegradability was about 80% for domestic sewage, and ranged from 20 to 100% for industrial estate effluents. Furthermore, some industrial streams showed high microbial toxicity. The results indicate that anaerobic treatment of these effluents is of interest. However, specific pre-treatment for some individual streams or the adoption of minimisation and prevention measures in order to reach total or partial detoxification is suggested.

  10. 26 CFR 20.6036-2 - Notice of qualification as executor of estate of decedent dying after 1970.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of decedent dying after 1970. 20.6036-2 Section 20.6036-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... decedent dying after 1970. In the case of the estate of a decedent dying after December 31, 1970, no...

  11. 26 CFR 20.6036-2 - Notice of qualification as executor of estate of decedent dying after 1970.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... decedent dying after 1970. 20.6036-2 Section 20.6036-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... decedent dying after 1970. In the case of the estate of a decedent dying after December 31, 1970, no...

  12. 26 CFR 20.6036-2 - Notice of qualification as executor of estate of decedent dying after 1970.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of decedent dying after 1970. 20.6036-2 Section 20.6036-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... decedent dying after 1970. In the case of the estate of a decedent dying after December 31, 1970, no...

  13. 26 CFR 20.6036-2 - Notice of qualification as executor of estate of decedent dying after 1970.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of decedent dying after 1970. 20.6036-2 Section 20.6036-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... decedent dying after 1970. In the case of the estate of a decedent dying after December 31, 1970, no...

  14. 26 CFR 20.6036-2 - Notice of qualification as executor of estate of decedent dying after 1970.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... decedent dying after 1970. 20.6036-2 Section 20.6036-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... decedent dying after 1970. In the case of the estate of a decedent dying after December 31, 1970, no...

  15. 26 CFR 20.2056(b)-5 - Marital deduction; life estate with power of appointment in surviving spouse.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... specific portion. (3) Special rule in the case of estates of decedents dying on or before October 24, 1992, and certain decedents dying after October 24, 1992, with wills or revocable trusts executed on or...

  16. 26 CFR 20.2056(b)-5 - Marital deduction; life estate with power of appointment in surviving spouse.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... specific portion. (3) Special rule in the case of estates of decedents dying on or before October 24, 1992, and certain decedents dying after October 24, 1992, with wills or revocable trusts executed on or...

  17. 26 CFR 20.6036-1 - Notice of qualification as executor of estate of decedent dying before 1971.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of decedent dying before 1971. 20.6036-1 Section 20.6036-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... decedent dying before 1971. (a) Preliminary notice for estates of decedents dying before January 1, 1971...

  18. 26 CFR 20.6036-1 - Notice of qualification as executor of estate of decedent dying before 1971.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... decedent dying before 1971. 20.6036-1 Section 20.6036-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... decedent dying before 1971. (a) Preliminary notice for estates of decedents dying before January 1, 1971...

  19. 26 CFR 20.2056(b)-5 - Marital deduction; life estate with power of appointment in surviving spouse.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... specific portion. (3) Special rule in the case of estates of decedents dying on or before October 24, 1992, and certain decedents dying after October 24, 1992, with wills or revocable trusts executed on or...

  20. 41 CFR 102-73.15 - What real estate acquisition and related services may Federal agencies provide?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What real estate... REGULATION REAL PROPERTY 73-REAL ESTATE ACQUISITION General Provisions § 102-73.15 What real estate... provide real estate acquisition and related services, including leasing (with or without purchase...

  1. 26 CFR 1.663(c)-1 - Separate shares treated as separate trusts or as separate estates; in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... trusts or as separate estates; in general. (a) If a single trust (or estate) has more than one... the principles of applicable law in situations in which a single trust (or estate) instrument creates... years of the trust (or estate) unless an event occurs as a result of which the terms of the trust...

  2. Structure of the Real Estate Brokerage Industry: Requiem for the Heavyweights? Teachers Instructional Packet (TIP) No. 16, Spring 1987.

    ERIC Educational Resources Information Center

    Harris, Jack C.

    Part of a series of classroom aids designed for real estate instructors, this instructional packet was developed to help real estate students understand requirements for structure of the Texas real estate brokerage industry. First, information is presented on real estate brokerage, touching upon the industry's growth and the expansion of brokerage…

  3. Structure of the Real Estate Brokerage Industry: Requiem for the Heavyweights? Teachers Instructional Packet (TIP) No. 16, Spring 1987.

    ERIC Educational Resources Information Center

    Harris, Jack C.

    Part of a series of classroom aids designed for real estate instructors, this instructional packet was developed to help real estate students understand requirements for structure of the Texas real estate brokerage industry. First, information is presented on real estate brokerage, touching upon the industry's growth and the expansion of brokerage…

  4. MyDas, an extensible Java DAS server.

    PubMed

    Salazar, Gustavo A; García, Leyla J; Jones, Philip; Jimenez, Rafael C; Quinn, Antony F; Jenkinson, Andrew M; Mulder, Nicola; Martin, Maria; Hunter, Sarah; Hermjakob, Henning

    2012-01-01

    A large number of diverse, complex, and distributed data resources are currently available in the Bioinformatics domain. The pace of discovery and the diversity of information means that centralised reference databases like UniProt and Ensembl cannot integrate all potentially relevant information sources. From a user perspective however, centralised access to all relevant information concerning a specific query is essential. The Distributed Annotation System (DAS) defines a communication protocol to exchange annotations on genomic and protein sequences; this standardisation enables clients to retrieve data from a myriad of sources, thus offering centralised access to end-users.We introduce MyDas, a web server that facilitates the publishing of biological annotations according to the DAS specification. It deals with the common functionality requirements of making data available, while also providing an extension mechanism in order to implement the specifics of data store interaction. MyDas allows the user to define where the required information is located along with its structure, and is then responsible for the communication protocol details.

  5. Wasting your assets--how to make better use of the NHS estate.

    PubMed

    Locke, J

    1994-05-01

    The impact of the health reforms together with other developments will mean that the 24 billion pounds NHS estate will undergo the most fundamental change since the days of Florence Nightingale. Against this background it is more important than ever that the utilisation of the estate is improved and that the NHS learns how to make the best use of private sector investment, says John Locke, Chief Executive of NHS Estates.

  6. 3D Weight Matrices in Modeling Real Estate Prices

    NASA Astrophysics Data System (ADS)

    Mimis, A.

    2016-10-01

    Central role in spatial econometric models of real estate data has the definition of the weight matrix by which we capture the spatial dependence between the observations. The weight matrices presented in literature so far, treats space in a two dimensional manner leaving out the effect of the third dimension or in our case the difference in height where the property resides. To overcome this, we propose a new definition of the weight matrix including the third dimensional effect by using the Hadamard product. The results illustrated that the level effect can be absorbed into the new weight matrix.

  7. Energy-efficient Renovation of a Real Estate in AUSTRIA

    NASA Astrophysics Data System (ADS)

    Korjenic, Azra; Vašková, Anna

    2015-11-01

    An action have cities worldwide, due to urbanization. More than 70 percent of people in Europe live in cities, where 70 percent of the energy consumed. Without adequate measures, a rapidly growing city is at risk in by overloading the infrastructure, threats to water, energy, pollution, logistical bottlenecks and lack of housing. This paper describes an energy-efficient renovation or expansion planning a real estate in Vorarlberg, Austria. The settlement was analysed in more detail here, it involves the city Dornbirn- part Shor. The study investigated how to extend this settlement energy efficient and what feed for factors in the assessment.

  8. Synthetic real estate: bringing corporate finance to health care.

    PubMed

    Varwig, D; Smith, J

    1998-01-01

    The changing landscape of health care has caused hospitals, health care systems, and other health care organizations to look for ways to finance expansions and acquisitions without "tainting" their balance sheets. This search has led health care executives to a financing technique that has been already embraced by Fortune 500 companies for most of this decade and more recently adopted by high-tech companies: synthetic real estate. Select case studies provide examples of the more creative financial structures currently being employed to meet rapidly growing and increasingly complex funding needs.

  9. Topographic map of Golden Gate Estates, Collier County, Florida

    USGS Publications Warehouse

    Jurado, Antonio

    1981-01-01

    Construction of canals related to land development in the Golden Gate Estates area of Collier County, Fla., has altered the natural drainage pattern of the watershed. The area of approximately 300 square miles was topographically mapped with a contour interval of 0.5 foot to assist in determining the effects of canal construction on the surface-water and ground-water resources in the watershed. The topographic map was prepared at a scale of 1:48,000 using aerial photography and ground-control points. (USGS)

  10. Consequences to water suppliers of collecting rainwater on housing estates.

    PubMed

    Gires, Auguste; de Gouvello, Bernard

    2009-01-01

    The collection, storage and use of rainwater from roofs reduce the need for potable water. However, if water suppliers are to decrease their infrastructure costs as well as their operational costs (due to water savings), the rainwater system has to provide most of the time a significant percentage of the water demand. This paper adopts the viewpoint of the water suppliers and investigates how reliable this source of water is in the case of a housing estate, considering WC flushing as the only water demand. A housing estate was modelled and different realistic input scenarios (water demand for WC flushing, storage capacity, roof area, and rainfall) were defined. Three indicators were exhibited. The variability generated by each input on the indicators was evaluated. The indicators were estimated for 63 homogeneously distributed French cities. Among the indicators exhibited in this paper, the most relevant one is the percentage of water supplied from the tank that is secured during 95% of the days of the simulation. The main conclusion is that the optimum way of determining the storage capacity of the rainwater collection system is not the same from the viewpoint of the users than from the viewpoint of the water suppliers. Indeed, water suppliers tend to require bigger tanks in order to take into account the rainwater collection systems in their management plan.

  11. 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 Section 767.102 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real...

  12. 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 Section 767.102 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real...

  13. 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 Section 767.102 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real...

  14. 12 CFR 32.7 - Residential real estate loans, small business loans, and small farm loans.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ..., small business, or small farm loans, or concerns about the bank's overall credit risk management systems... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Residential real estate loans, small business... OF THE TREASURY LENDING LIMITS § 32.7 Residential real estate loans, small business loans, and...

  15. 15 CFR 80.3 - Rules applicable to deceased persons and estates.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 15 Commerce and Foreign Trade 1 2014-01-01 2014-01-01 false Rules applicable to deceased persons and estates. 80.3 Section 80.3 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign... POPULATION SCHEDULES § 80.3 Rules applicable to deceased persons and estates. (a) Census information relating...

  16. 15 CFR 80.3 - Rules applicable to deceased persons and estates.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 15 Commerce and Foreign Trade 1 2013-01-01 2013-01-01 false Rules applicable to deceased persons and estates. 80.3 Section 80.3 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign... POPULATION SCHEDULES § 80.3 Rules applicable to deceased persons and estates. (a) Census information relating...

  17. 15 CFR 80.3 - Rules applicable to deceased persons and estates.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false Rules applicable to deceased persons and estates. 80.3 Section 80.3 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign... POPULATION SCHEDULES § 80.3 Rules applicable to deceased persons and estates. (a) Census information relating...

  18. 15 CFR 80.3 - Rules applicable to deceased persons and estates.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false Rules applicable to deceased persons and estates. 80.3 Section 80.3 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign... POPULATION SCHEDULES § 80.3 Rules applicable to deceased persons and estates. (a) Census information relating...

  19. 76 FR 39343 - New Markets Tax Credit Non-Real Estate Investments; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BK04 New Markets Tax Credit Non-Real Estate Investments... markets tax credit program to facilitate and encourage investments in non-real estate businesses in low...

  20. Wills, Trusts, and Charitable Estate Planning: An Analysis of Document Effectiveness Using Panel Data

    ERIC Educational Resources Information Center

    James, Russell N., III

    2009-01-01

    This paper compares pre-death charitable testamentary expectations with post-death distributions for deceased panel members in the 1995-2006 Health and Retirement Study. Most respondents who reported having a charitable estate plan in the survey wave immediately prior to their death ultimately generated no charitable estate gift after death.…

  1. 26 CFR 20.2036-1 - Transfers with retained life estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...)(1)(ii) and (c)(2) of this section apply to the estates of decedents dying on or after July 14, 2008...)(iv) of this section are applicable to the estates of decedent's dying on or after July 14, 2008... section, Example 1 of paragraph (c)(1)(ii) of this section, the third, fourth, and fifth sentences in...

  2. Geoinformatic subsystem for real estate market analysis). (Polish Title: Podsystem geoinformatyczny do analizy rynku nieruchomosci)

    NASA Astrophysics Data System (ADS)

    Basista, A.

    2013-12-01

    There are many tools to manage spatial data. They called Geographic Information System (GIS), which apart from data visualization in space, let users make various spatial analysis. Thanks to them, it is possible to obtain more, essential information for real estate market analysis. Many scientific research present GIS exploitation to future mass valuation, because it is necessary to use advanced tools to manage such a huge real estates' data sets gathered for mass valuation needs. In practice, appraisers use rarely these tools for single valuation, because there are not many available GIS tools to support real estate valuation. The paper presents the functionality of geoinformatic subsystem, that is used to support real estate market analysis and real estate valuation. There are showed a detailed description of the process relied to attributes' inputting into the database and the attributes' values calculation based on the proposed definition of attributes' scales. This work presents also the algorithm of similar properties selection that was implemented within the described subsystem. The main stage of this algorithm is the calculation of the price creative indicator for each real estate, using their attributes' values. The set of properties, chosen in this way, are visualized on the map. The geoinformatic subsystem is used for the un-built real estates and living premises. Geographic Information System software was used to worked out this project. The basic functionality of gvSIG software (open source software) was extended and some extra functions were added to support real estate market analysis.

  3. Estate planning for forest landowners: what will become of your timberland?

    Treesearch

    William C. Siegel; Harry L. Haney; John L. Greene

    2009-01-01

    The purpose of this book is to provide guidelines and assistance to nonindustrial private forest owners and the legal, tax, financial, insurance, and forestry professionals who serve them on the application of estate planning techniques to forest properties. The book presents a working knowledge of the Federal estate and gift tax law as of September 30, 2008, with...

  4. 17 CFR 210.3-14 - Special instructions for real estate operations to be acquired.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... General Instructions As to Financial Statements § 210.3-14 Special instructions for real estate operations... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Special instructions for real estate operations to be acquired. 210.3-14 Section 210.3-14 Commodity and Securities Exchanges...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Other servicing actions on real estate type loan... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts. (a... smaller, respectively, than the sum of such installments on the note and other charges. (c) Real...

  7. 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…

  8. 17 CFR 210.8-06 - Real estate operations acquired or to be acquired.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Real estate operations acquired or to be acquired. 210.8-06 Section 210.8-06 Commodity and Securities Exchanges SECURITIES AND... Statements of Smaller Reporting Companies § 210.8-06 Real estate operations acquired or to be acquired....

  9. 26 CFR 1.67-3 - Allocation of expenses by real estate mortgage investment conduits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Allocation of expenses by real estate mortgage investment conduits. 1.67-3 Section 1.67-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Gross Income, and Taxable Income § 1.67-3 Allocation of expenses by real estate mortgage...

  10. 7 CFR 765.401 - Conditions for transfer of real estate and chattel security.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Conditions for transfer of real estate and chattel security. 765.401 Section 765.401 Agriculture Regulations of the Department of Agriculture (Continued) FARM... Security and Assumption of Debt § 765.401 Conditions for transfer of real estate and chattel security....

  11. 7 CFR 1955.111 - Sale of real estate for RH purposes (housing).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Sale of real estate for RH purposes (housing). 1955.111 Section 1955.111 Agriculture Regulations of the Department of Agriculture (Continued) RURAL... Inventory Property Rural Housing (rh) Real Property § 1955.111 Sale of real estate for RH purposes...

  12. Real Estate Course Outlines--Principles, Appraisal, Finance, Law, Math, Property Management, Investments, Marketing, Brokerage.

    ERIC Educational Resources Information Center

    Lyon, Robert

    This series of course outlines was developed by the Texas Real Estate Research Center to help instructors in developing courses in compliance with the Texas Real Estate License Act Section 7(a). The outlines are general in nature and designed to serve as the basis for the development of a comprehensive course outline based on the texts and…

  13. 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...

  14. 26 CFR 301.7404-1 - Authority to bring civil action for estate taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax by levy, as provided in section 6331, on any or all property or rights to property of the estate... taxes. 301.7404-1 Section 301.7404-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Actions by the United States § 301.7404-1 Authority to bring civil action for estate taxes. (a) If...

  15. Re-Presenting the "Forgotten Estate": Participatory Theatre, Place and Community Identity

    ERIC Educational Resources Information Center

    Jones, Susan; Hall, Christine; Thomson, Pat; Barrett, Andy; Hanby, Julian

    2013-01-01

    In this article, we discuss the work undertaken in the first phase of a participatory theatre project which took place on a council housing estate in the Midlands of England, in which residents were invited to share their memories for a production which would present the history of the estate. This community is often characterised as deficient,…

  16. 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

    ... Internal Revenue Service Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates... information collection requirements related to income, excise, and estate and gift taxes; effective dates and other issues arising under the employee benefit provisions of the tax reform act of 1984. DATES: Written...

  17. 26 CFR 25.2519-1 - Dispositions of certain life estates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Dispositions of certain life estates. 25.2519-1... certain life estates. (a) In general. If a donee spouse makes a disposition of all or part of a qualifying income interest for life in any property for which a deduction was allowed under section 2056(b)(7)...

  18. 26 CFR 25.2519-1 - Dispositions of certain life estates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Dispositions of certain life estates. 25.2519-1... certain life estates. (a) In general. If a donee spouse makes a disposition of all or part of a qualifying income interest for life in any property for which a deduction was allowed under section 2056(b)(7)...

  19. 26 CFR 25.2519-1 - Dispositions of certain life estates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Dispositions of certain life estates. 25.2519-1... certain life estates. (a) In general. If a donee spouse makes a disposition of all or part of a qualifying income interest for life in any property for which a deduction was allowed under section 2056(b)(7)...

  20. 26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... citizen of the United States at the time of his death, deductions are allowed under sections 2053 and 2054... his death bears to the value of the decedent's entire gross estate wherever situated. It is immaterial... estate, and expenses of administration filed under any applicable foreign death duty act. If no such...

  1. 26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... citizen of the United States at the time of his death, deductions are allowed under sections 2053 and 2054... his death bears to the value of the decedent's entire gross estate wherever situated. It is immaterial... estate, and expenses of administration filed under any applicable foreign death duty act. If no such...

  2. 26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... citizen of the United States at the time of his death, deductions are allowed under sections 2053 and 2054... his death bears to the value of the decedent's entire gross estate wherever situated. It is immaterial... estate, and expenses of administration filed under any applicable foreign death duty act. If no such...

  3. Home Performance XML to Real Estate Standards Organization Data Dictionary Translator

    SciTech Connect

    2015-10-27

    This translator takes fields from the HPXML and translates them into RESO’s Data Dictionary, which is used in MLS systems for real estate transactions across the country. The purpose is to get energy efficiency data into the real estate transaction.

  4. 26 CFR 1.167(h)-1 - Life tenants and beneficiaries of trusts and estates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Life tenants and beneficiaries of trusts and estates. 1.167(h)-1 Section 1.167(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... and Corporations § 1.167(h)-1 Life tenants and beneficiaries of trusts and estates. (a) Life tenants...

  5. 22 CFR 72.25 - Transfer of personal estate to Department of State.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Transfer of personal estate to Department of State. 72.25 Section 72.25 Foreign Relations DEPARTMENT OF STATE PROTECTION AND WELFARE OF AMERICANS... Nationals § 72.25 Transfer of personal estate to Department of State. (a) If no claimant with a legal...

  6. 22 CFR 72.25 - Transfer of personal estate to Department of State.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Transfer of personal estate to Department of State. 72.25 Section 72.25 Foreign Relations DEPARTMENT OF STATE PROTECTION AND WELFARE OF AMERICANS... Nationals § 72.25 Transfer of personal estate to Department of State. (a) If no claimant with a legal...

  7. 22 CFR 72.25 - Transfer of personal estate to Department of State.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Transfer of personal estate to Department of State. 72.25 Section 72.25 Foreign Relations DEPARTMENT OF STATE PROTECTION AND WELFARE OF AMERICANS... Nationals § 72.25 Transfer of personal estate to Department of State. (a) If no claimant with a legal...

  8. Does the public notice visual resource problems on the federal estate?

    Treesearch

    John D. Peine

    1979-01-01

    Results of the 1977 Federal estate are highlighted. The survey of recreation on the Federal estate represents a unique data set which was uniformly collected across all Federal land managing agencies and sections of the country. The on-site sampling procedures utilized in this survey process have never before been applied on such a large scale. Procedures followed and...

  9. 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...

  10. 22 CFR 72.25 - Transfer of personal estate to Department of State.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Transfer of personal estate to Department of... Nationals § 72.25 Transfer of personal estate to Department of State. (a) If no claimant with a legal right... financial instruments, jewelry, heirlooms, and other articles of obvious sentimental value) in the...

  11. 22 CFR 72.25 - Transfer of personal estate to Department of State.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Transfer of personal estate to Department of... Nationals § 72.25 Transfer of personal estate to Department of State. (a) If no claimant with a legal right... financial instruments, jewelry, heirlooms, and other articles of obvious sentimental value) in the...

  12. 22 CFR 72.22 - Release of personal estate to legal representative.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Release of personal estate to legal representative. 72.22 Section 72.22 Foreign Relations DEPARTMENT OF STATE PROTECTION AND WELFARE OF AMERICANS... Nationals § 72.22 Release of personal estate to legal representative. (a) If a person or entity claiming to...

  13. 22 CFR 72.22 - Release of personal estate to legal representative.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Release of personal estate to legal representative. 72.22 Section 72.22 Foreign Relations DEPARTMENT OF STATE PROTECTION AND WELFARE OF AMERICANS... Nationals § 72.22 Release of personal estate to legal representative. (a) If a person or entity claiming to...

  14. 22 CFR 72.22 - Release of personal estate to legal representative.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Release of personal estate to legal representative. 72.22 Section 72.22 Foreign Relations DEPARTMENT OF STATE PROTECTION AND WELFARE OF AMERICANS... Nationals § 72.22 Release of personal estate to legal representative. (a) If a person or entity claiming to...

  15. 22 CFR 72.22 - Release of personal estate to legal representative.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Release of personal estate to legal representative. 72.22 Section 72.22 Foreign Relations DEPARTMENT OF STATE PROTECTION AND WELFARE OF AMERICANS... Nationals § 72.22 Release of personal estate to legal representative. (a) If a person or entity claiming to...

  16. 22 CFR 72.22 - Release of personal estate to legal representative.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Release of personal estate to legal representative. 72.22 Section 72.22 Foreign Relations DEPARTMENT OF STATE PROTECTION AND WELFARE OF AMERICANS... Nationals § 72.22 Release of personal estate to legal representative. (a) If a person or entity claiming to...

  17. Continuing Education in Real Estate in Selected Community Colleges in Southern California.

    ERIC Educational Resources Information Center

    Mayfield, Charles B.

    Based on a review of the literature and interviews with the Real Estate Coordinators at six California community colleges, this report examines the objectives and content of continuing education curricula in real estate. After introductory material describing the role of continuing education in the statewide master plan designed to professionalize…

  18. 26 CFR 25.2519-1 - Dispositions of certain life estates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Dispositions of certain life estates. 25.2519-1... certain life estates. (a) In general. If a donee spouse makes a disposition of all or part of a qualifying income interest for life in any property for which a deduction was allowed under section 2056(b)(7)...

  19. 26 CFR 25.2519-1 - Dispositions of certain life estates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Dispositions of certain life estates. 25.2519-1... certain life estates. (a) In general. If a donee spouse makes a disposition of all or part of a qualifying income interest for life in any property for which a deduction was allowed under section 2056(b)(7)...

  20. 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....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for... is lost or damaged as a result of fire, vandalism, or act of God before the Agency conveys...

  1. 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....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for... is lost or damaged as a result of fire, vandalism, or act of God before the Agency conveys...

  2. 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....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for... is lost or damaged as a result of fire, vandalism, or act of God before the Agency conveys...

  3. 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....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for... is lost or damaged as a result of fire, vandalism, or act of God before the Agency conveys...

  4. 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....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for... is lost or damaged as a result of fire, vandalism, or act of God before the Agency conveys...

  5. 20 CFR 234.17 - When an equitably entitled person's estate is payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When an equitably entitled person's estate is payable. 234.17 Section 234.17 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT LUMP-SUM PAYMENTS Lump-Sum Death Payment § 234.17 When an equitably entitled person's estate is payable. When an equitably...

  6. 31 CFR 315.75 - Payment or reissue during the existence of the fiduciary estate.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Payment or reissue during the existence of the fiduciary estate. 315.75 Section 315.75 Money and Finance: Treasury Regulations Relating to... Fiduciaries § 315.75 Payment or reissue during the existence of the fiduciary estate. (a) Payment or reissue...

  7. 31 CFR 315.75 - Payment or reissue during the existence of the fiduciary estate.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Payment or reissue during the existence of the fiduciary estate. 315.75 Section 315.75 Money and Finance: Treasury Regulations Relating to... Fiduciaries § 315.75 Payment or reissue during the existence of the fiduciary estate. (a) Payment or reissue...

  8. 31 CFR 315.75 - Payment or reissue during the existence of the fiduciary estate.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Payment or reissue during the existence of the fiduciary estate. 315.75 Section 315.75 Money and Finance: Treasury Regulations Relating to... Fiduciaries § 315.75 Payment or reissue during the existence of the fiduciary estate. (a) Payment or reissue...

  9. 31 CFR 353.75 - Payment or reissue during the existence of the fiduciary estate.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Payment or reissue during the existence of the fiduciary estate. 353.75 Section 353.75 Money and Finance: Treasury Regulations Relating to... reissue during the existence of the fiduciary estate. (a) Payment or reissue before maturity—(1) Request...

  10. 31 CFR 315.75 - Payment or reissue during the existence of the fiduciary estate.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Payment or reissue during the existence of the fiduciary estate. 315.75 Section 315.75 Money and Finance: Treasury Regulations Relating to... Fiduciaries § 315.75 Payment or reissue during the existence of the fiduciary estate. (a) Payment or reissue...

  11. 31 CFR 360.75 - Payment or reissue during the existence of the fiduciary estate.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Payment or reissue during the existence of the fiduciary estate. 360.75 Section 360.75 Money and Finance: Treasury Regulations Relating to... during the existence of the fiduciary estate. (a) Request from the fiduciaries named in the registration...

  12. 31 CFR 360.75 - Payment or reissue during the existence of the fiduciary estate.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Payment or reissue during the existence of the fiduciary estate. 360.75 Section 360.75 Money and Finance: Treasury Regulations Relating to... during the existence of the fiduciary estate. (a) Request from the fiduciaries named in the registration...

  13. 31 CFR 353.75 - Payment or reissue during the existence of the fiduciary estate.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Payment or reissue during the existence of the fiduciary estate. 353.75 Section 353.75 Money and Finance: Treasury Regulations Relating to... reissue during the existence of the fiduciary estate. (a) Payment or reissue before maturity—(1) Request...

  14. 31 CFR 353.75 - Payment or reissue during the existence of the fiduciary estate.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Payment or reissue during the existence of the fiduciary estate. 353.75 Section 353.75 Money and Finance: Treasury Regulations Relating to... reissue during the existence of the fiduciary estate. (a) Payment or reissue before maturity—(1) Request...

  15. 31 CFR 360.75 - Payment or reissue during the existence of the fiduciary estate.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Payment or reissue during the existence of the fiduciary estate. 360.75 Section 360.75 Money and Finance: Treasury Regulations Relating to... during the existence of the fiduciary estate. (a) Request from the fiduciaries named in the registration...

  16. 31 CFR 360.75 - Payment or reissue during the existence of the fiduciary estate.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Payment or reissue during the existence of the fiduciary estate. 360.75 Section 360.75 Money and Finance: Treasury Regulations Relating to... during the existence of the fiduciary estate. (a) Request from the fiduciaries named in the registration...

  17. 31 CFR 353.75 - Payment or reissue during the existence of the fiduciary estate.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Payment or reissue during the existence of the fiduciary estate. 353.75 Section 353.75 Money and Finance: Treasury Regulations Relating to... reissue during the existence of the fiduciary estate. (a) Payment or reissue before maturity—(1) Request...

  18. Developing Real Estate: A Rational Plan for Capitalizing on a Valuable Resource.

    ERIC Educational Resources Information Center

    Hughes, K. Scott; And Others

    1991-01-01

    The second part of a two-part article addresses four key issues for higher education administrators to consider as they investigate real estate opportunities. They are (1) market feasibility; (2) development strategy; (3) financing; and (4) governance. Guidelines for innovative real estate projects even during the potentially difficult early 1990s…

  19. Continuing Education in Real Estate in Selected Community Colleges in Southern California.

    ERIC Educational Resources Information Center

    Mayfield, Charles B.

    Based on a review of the literature and interviews with the Real Estate Coordinators at six California community colleges, this report examines the objectives and content of continuing education curricula in real estate. After introductory material describing the role of continuing education in the statewide master plan designed to professionalize…

  20. 26 CFR 1.167(h)-1 - Life tenants and beneficiaries of trusts and estates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Life tenants and beneficiaries of trusts and estates. 1.167(h)-1 Section 1.167(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... and Corporations § 1.167(h)-1 Life tenants and beneficiaries of trusts and estates. (a) Life tenants...

  1. Real Estate Course Outlines--Principles, Appraisal, Finance, Law, Math, Property Management, Investments, Marketing, Brokerage.

    ERIC Educational Resources Information Center

    Lyon, Robert

    This series of course outlines was developed by the Texas Real Estate Research Center to help instructors in developing courses in compliance with the Texas Real Estate License Act Section 7(a). The outlines are general in nature and designed to serve as the basis for the development of a comprehensive course outline based on the texts and…

  2. 17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Financial Statements § 210.3-15 Special provisions as to real estate investment trusts. (a)(1) The income... real estate investment trust under applicable provisions of the Internal Revenue Code as amended shall... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Special provisions as to real...

  3. 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…

  4. 25 CFR 117.27 - Custody of funds pending administration of estates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... administration of the estate. (b) Estates of Indians of one-half or more Indian blood who did not have certificates of competency. Upon the death of an Indian of one-half or more Indian blood who did not have a...

  5. 12 CFR 250.403 - Service of member bank and real estate investment company.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... investment company. 250.403 Section 250.403 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF... 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...

  6. 12 CFR 250.403 - Service of member bank and real estate investment company.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... instances the companies, after their organization, would engage only in the business of financing real estate development or investing in real estate interests, and not in the type of business described in... Banking Act of 1933, since they would not be principally or primarily engaged in the business of issuing...

  7. 43 CFR 3472.2-4 - Special qualifications heirs and devisees (estates).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... probate proceedings are required: (i) A certified copy of the will or decree of distribution, if any, and..., to the executor or administrator of the estate; if probate has been completed, or is not required, to...) Where probate of the estate has not been completed: (i) Evidence that the person who acts as executor...

  8. 43 CFR 3472.2-4 - Special qualifications heirs and devisees (estates).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... probate proceedings are required: (i) A certified copy of the will or decree of distribution, if any, and..., to the executor or administrator of the estate; if probate has been completed, or is not required, to...) Where probate of the estate has not been completed: (i) Evidence that the person who acts as executor...

  9. 43 CFR 3472.2-4 - Special qualifications heirs and devisees (estates).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... probate proceedings are required: (i) A certified copy of the will or decree of distribution, if any, and..., to the executor or administrator of the estate; if probate has been completed, or is not required, to...) Where probate of the estate has not been completed: (i) Evidence that the person who acts as executor...

  10. 43 CFR 3472.2-4 - Special qualifications heirs and devisees (estates).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... probate proceedings are required: (i) A certified copy of the will or decree of distribution, if any, and..., to the executor or administrator of the estate; if probate has been completed, or is not required, to...) Where probate of the estate has not been completed: (i) Evidence that the person who acts as executor...

  11. 38 CFR 3.1710 - Escheat (payment of burial benefits to an estate with no heirs).

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... burial benefits to an estate with no heirs). 3.1710 Section 3.1710 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Burial Benefits Burial Benefits: Other § 3.1710 Escheat (payment of burial benefits to an estate with no heirs). VA will not pay burial benefits if...

  12. 26 CFR 1.1441-5 - Withholding on payments to partnerships, trusts, and estates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Withholding on payments to partnerships, trusts... partnerships, trusts, and estates. (a) In general. This section describes the rules that apply to payments made to partnerships, trusts, and estates. Paragraph (b) of this section prescribes the rules that...

  13. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust... there is net income from foreclosure property. If for any taxable year the trust has net income from... by which the net income from foreclosure property exceeds the tax imposed on such income by section...

  14. 26 CFR 1.857-6 - Method of taxation of shareholders 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 Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income...

  15. 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...

  16. 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 Section 767.102 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real...

  17. Alternative Ways to Index Farm Real Estate Values. Technical Bulletin Number 1724.

    ERIC Educational Resources Information Center

    Greene, Catherine; Barnard, Charles

    The U.S. Department of Agriculture's (USDA) farm real estate value index is currently constructed with a modified Laspeyres weighted average formula, with the acreage weights changed approximately every 10 years. An analysis of acreage weights from 1974, 1978, and 1982 census data revealed, however, that substantial changes in real estate values…

  18. 26 CFR 1.642(h)-3 - Meaning of “beneficiaries succeeding to the property of the estate or trust”.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... reference to an intestate estate, the phrase means the heirs and next of kin to whom the estate is... distribution to other heirs and next of kin, and if the estate is less than that amount, the spouse is...

  19. 75 FR 62413 - Notice of Proposed Information Collection: Comment Request; HUD-Owned Real Estate-Dollar Home...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-08

    ... of Proposed Information Collection: Comment Request; HUD- Owned Real Estate--Dollar Home Sales... also lists the following information: Title of Proposal: HUD-Owned Real Estate--Dollar Home Sales...

  20. Safety practices in Jordanian manufacturing enterprises within industrial estates.

    PubMed

    Khrais, Samir; Al-Araidah, Omar; Aweisi, Assaf Mohammad; Elias, Fadia; Al-Ayyoub, Enas

    2013-01-01

    This paper investigates occupational health and safety practices in manufacturing enterprises within Jordanian industrial estates. Response rates were 21.9%, 58.6% and 70.8% for small, medium and large sized enterprises, respectively. Survey results show that most companies comply with state regulations, provide necessary facilities to enhance safety and provide several measures to limit and control hazards. On the negative side, little attention is given to safety training that might be due to the lack of related regulations and follow-up, financial limitations or lack of awareness on the importance of safety training. In addition, results show that ergonomic hazards, noise and hazardous chemicals are largely present. Accident statistics show that medium enterprises have the highest accident cases per enterprise, and chemical industries reported highest total number of accidents per enterprise. The outcomes of this study establish a base for appropriate safety recommendations to enhance the awareness and commitment of companies to appropriate safety rules.

  1. The digitization of the Wundt estate at Leipzig University.

    PubMed

    Meyer, Till; Mädebach, Andreas; Schröger, Erich

    2017-08-01

    Wilhelm M. Wundt (1832-1920) was one of the most important German scholars of the 19th and early 20th centuries and famously founded the first institute for experimental psychology in Leipzig in 1879. Wundt's institute established a teaching and research facility that attracted a large number of students from all over the world and contributed greatly to the development of modern psychology. Until now, the relatively poor indexing and documentation as well as the difficulty in accessing the Wundt estate has prevented a widespread and comprehensive investigation and consideration of these documents. The digitization project described in this article has rectified these problems and will hopefully provide a valuable source for students and researchers interested in Wundt's work. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  2. Indoor 3D Route Modeling Based On Estate Spatial Data

    NASA Astrophysics Data System (ADS)

    Zhang, H.; Wen, Y.; Jiang, J.; Huang, W.

    2014-04-01

    Indoor three-dimensional route model is essential for space intelligence navigation and emergency evacuation. This paper is motivated by the need of constructing indoor route model automatically and as far as possible. By comparing existing building data sources, this paper firstly explained the reason why the estate spatial management data is chosen as the data source. Then, an applicable method of construction three-dimensional route model in a building is introduced by establishing the mapping relationship between geographic entities and their topological expression. This data model is a weighted graph consist of "node" and "path" to express the spatial relationship and topological structure of a building components. The whole process of modelling internal space of a building is addressed by two key steps: (1) each single floor route model is constructed, including path extraction of corridor using Delaunay triangulation algorithm with constrained edge, fusion of room nodes into the path; (2) the single floor route model is connected with stairs and elevators and the multi-floor route model is eventually generated. In order to validate the method in this paper, a shopping mall called "Longjiang New City Plaza" in Nanjing is chosen as a case of study. And the whole building space is constructed according to the modelling method above. By integrating of existing path finding algorithm, the usability of this modelling method is verified, which shows the indoor three-dimensional route modelling method based on estate spatial data in this paper can support indoor route planning and evacuation route design very well.

  3. Comparison of the DAS28-CRP and DAS28-ESR in patients with rheumatoid arthritis.

    PubMed

    Sengul, Ilker; Akcay-Yalbuzdag, Seniz; Ince, Bugra; Goksel-Karatepe, Altinay; Kaya, Taciser

    2015-07-01

    To compare the Disease Activity Score with 28 joint (DAS28) using erythrocyte sedimentation rate (ESR) (DAS28-ESR) and DAS28 using C-reactive protein (CRP) (DAS28-CRP) with thresholds validated for DAS28-ESR in Turkish patients with rheumatoid arthritis. The DAS28 data of 112 patients with rheumatoid arthritis followed in a local outpatient clinic were used. First, the correlation between DAS28-CRP and DAS28-ESR and the correlation between their unique components ([0.36 × In (CRP + 1) + 0.96] and [0.70 × In (ESR)]) were analyzed. Second, a Bland-Altman plot was constructed for the evaluation of the level of agreement between DAS28-CRP and DAS28-ESR. Lastly, the agreement between these two methods was analyzed by κ coefficient. Although there was a strong correlation between DAS28-CRP and DAS28-ESR, the correlation between their unique components was fair. Although more than 95% of the point data fall between the upper and lower bounds of the limit of agreement, the percentage error (46%) was higher than the acceptable proportion of 30%. The κ coefficient of agreement between DAS28- ESR and DAS28-CRP with validated thresholds for DAS28-ESR was 0.42, which was close to the lower boundary for moderate agreement. The results of this study demonstrated that there is discordance between DAS28-ESR and DAS28-CRP with the validated thresholds for DAS28-ESR. Using the DAS28-CRP with threshold values validated for DAS28-ESR may lead to errors in the determination of disease activity and therefore may lead to errors in the management of patients with rheumatoid arthritis. © 2015 Asia Pacific League of Associations for Rheumatology and Wiley Publishing Asia Pty Ltd.

  4. 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

    ... property by a real estate investment trust. 5.856-1 Section 5.856-1 Internal Revenue INTERNAL REVENUE... real estate investment trust. (a) In general. Under section 856(e), a real estate investment trust (“REIT”) may elect to treat as foreclosure property certain real property (including interests in...

  5. 17 CFR 210.12-23 - Mortgage loans on real estate and interest earned on mortgages. 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... and Content of Schedules § 210.12-23 Mortgage loans on real estate and interest earned on mortgages. 1 Part 1—Mortgage loans on real estate at close of period Column A—List by classification indicated...

  6. 26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Allocation of expenses by real estate mortgage... Income, Adjusted Gross Income, and Taxable Income § 1.67-3T Allocation of expenses by real estate... real estate mortgage investment conduit or REMIC (as defined in section 860D) shall allocate to each...

  7. 14 CFR 1204.501 - Delegation of authority-to take actions in real estate and related matters.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... real estate and related matters. 1204.501 Section 1204.501 Aeronautics and Space NATIONAL AERONAUTICS... Delegation of authority—to take actions in real estate and related matters. (a) Delegation of authority. The... conditions imposed by immediate superiors, to: (1) Prescribe agency real estate policies, procedures,...

  8. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Imposition of excise tax on certain real estate... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of...

  10. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 12 CFR 617.7615 - What should the System institution do when it decides to lease acquired agricultural real estate?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... decides to lease acquired agricultural real estate? 617.7615 Section 617.7615 Banks and Banking FARM... the System institution do when it decides to lease acquired agricultural real estate? (a) Notify the... real estate at a rate equivalent to the appraised rental value of the property. (1) Within 15...

  12. 12 CFR 617.7620 - What should the System institution do when it decides to sell acquired agricultural real estate...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... decides to sell acquired agricultural real estate at a public auction? 617.7620 Section 617.7620 Banks and... What should the System institution do when it decides to sell acquired agricultural real estate at a public auction? System institutions electing to sell or lease acquired agricultural real estate or...

  13. 77 FR 37079 - Versus Capital Multi-Manager Real Estate Income Fund LLC and Versus Capital Advisors; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-20

    ...; File No. 812-14008] Versus Capital Multi-Manager Real Estate Income Fund LLC and Versus Capital...-Manager Real Estate Income Fund LLC (``Initial Fund'') and Versus Capital Advisors LLC (``Adviser... to achieve its objectives by investing in funds that invest indirectly in real estate and...

  14. 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...

  15. 12 CFR 617.7610 - What should the System institution do when it decides to sell acquired agricultural real estate?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... decides to sell acquired agricultural real estate? 617.7610 Section 617.7610 Banks and Banking FARM CREDIT... institution do when it decides to sell acquired agricultural real estate? (a) Notify the previous owner, (1) Within 15 days of the System institution's decision to sell acquired agricultural real estate, it...

  16. Real Estate Education: A Curriculum Guide for a Two-Year Post-Secondary Program. (Revised Edition).

    ERIC Educational Resources Information Center

    Overton, R. Jean

    This curriculum guide was designed for associate degree programs and/or options for real estate education in the North Carolina Community College System. Chapter I considers: (1) real estate education in the system; (2) definitions of terms; (3) the benefits of advisory committees; (4) the system's objectives for real estate education and the…

  17. The Texas Real Estate License Act. Teachers Instructional Packet (TIP), No. 1, Fall 1984. Revised Fall 1985.

    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 developed to help real estate students understand the content and complexities of the Real Estate License Act of Texas. The packet has three parts. The first two parts provide an instructor's evaluation form and the instructor's guide to the law,…

  18. 26 CFR 301.6324-1 - Special liens for estate and gift taxes; personal liability of transferees and others.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... due by the return and of any deficiency in tax found to be due upon review and audit. If the estate... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Special liens for estate and gift taxes... ADMINISTRATION Collection General Provisions § 301.6324-1 Special liens for estate and gift taxes;...

  19. 26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Allocation of expenses by real estate mortgage... Income, Adjusted Gross Income, and Taxable Income § 1.67-3T Allocation of expenses by real estate... real estate mortgage investment conduit or REMIC (as defined in section 860D) shall allocate to each...

  20. 26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Allocation of expenses by real estate mortgage... Income, Adjusted Gross Income, and Taxable Income § 1.67-3T Allocation of expenses by real estate... real estate mortgage investment conduit or REMIC (as defined in section 860D) shall allocate to each...

  1. 26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Allocation of expenses by real estate mortgage... Income, Adjusted Gross Income, and Taxable Income § 1.67-3T Allocation of expenses by real estate... real estate mortgage investment conduit or REMIC (as defined in section 860D) shall allocate to each...

  2. 26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Allocation of expenses by real estate mortgage... Income, Adjusted Gross Income, and Taxable Income § 1.67-3T Allocation of expenses by real estate... real estate mortgage investment conduit or REMIC (as defined in section 860D) shall allocate to each...

  3. 25 CFR 179.101 - How does the Secretary distribute principal and income to the holder of a life estate?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How does the Secretary distribute principal and income to the holder of a life estate? 179.101 Section 179.101 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS Life Estates Not Created Under AIPRA...

  4. 25 CFR 179.202 - May the holder of a life estate without regard to waste deplete the resources?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false May the holder of a life estate without regard to waste deplete the resources? 179.202 Section 179.202 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS Life Estates Created Under AIPRA § 179.202 May...

  5. 25 CFR 179.102 - How does the Secretary calculate the value of a remainder and a life estate?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How does the Secretary calculate the value of a remainder and a life estate? 179.102 Section 179.102 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS Life Estates Not Created Under AIPRA § 179.102...

  6. 26 CFR 1.642(h)-1 - Unused loss carryovers on termination of an estate or trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... estate or trust. 1.642(h)-1 Section 1.642(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF....642(h)-1 Unused loss carryovers on termination of an estate or trust. (a) If, on the final termination...(h)(1) to the beneficiaries succeeding to the property of the estate or trust. See § 1.641(b)-3 for...

  7. Real Estate Education: A Curriculum Guide for a Two-Year Post-Secondary Program. (Revised Edition).

    ERIC Educational Resources Information Center

    Overton, R. Jean

    This curriculum guide was designed for associate degree programs and/or options for real estate education in the North Carolina Community College System. Chapter I considers: (1) real estate education in the system; (2) definitions of terms; (3) the benefits of advisory committees; (4) the system's objectives for real estate education and the…

  8. 12 CFR 617.7610 - What should the System institution do when it decides to sell acquired agricultural real estate?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... decides to sell acquired agricultural real estate? 617.7610 Section 617.7610 Banks and Banking FARM CREDIT... institution do when it decides to sell acquired agricultural real estate? (a) Notify the previous owner, (1) Within 15 days of the System institution's decision to sell acquired agricultural real estate, it...

  9. 12 CFR 617.7610 - What should the System institution do when it decides to sell acquired agricultural real estate?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... decides to sell acquired agricultural real estate? 617.7610 Section 617.7610 Banks and Banking FARM CREDIT... institution do when it decides to sell acquired agricultural real estate? (a) Notify the previous owner, (1) Within 15 days of the System institution's decision to sell acquired agricultural real estate, it...

  10. 12 CFR 617.7615 - What should the System institution do when it decides to lease acquired agricultural real estate?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... decides to lease acquired agricultural real estate? 617.7615 Section 617.7615 Banks and Banking FARM... the System institution do when it decides to lease acquired agricultural real estate? (a) Notify the... real estate at a rate equivalent to the appraised rental value of the property. (1) Within 15...

  11. 12 CFR 617.7610 - What should the System institution do when it decides to sell acquired agricultural real estate?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... decides to sell acquired agricultural real estate? 617.7610 Section 617.7610 Banks and Banking FARM CREDIT... institution do when it decides to sell acquired agricultural real estate? (a) Notify the previous owner, (1) Within 15 days of the System institution's decision to sell acquired agricultural real estate, it...

  12. 12 CFR 617.7615 - What should the System institution do when it decides to lease acquired agricultural real estate?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... decides to lease acquired agricultural real estate? 617.7615 Section 617.7615 Banks and Banking FARM... the System institution do when it decides to lease acquired agricultural real estate? (a) Notify the... real estate at a rate equivalent to the appraised rental value of the property. (1) Within 15...

  13. 12 CFR 617.7615 - What should the System institution do when it decides to lease acquired agricultural real estate?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... decides to lease acquired agricultural real estate? 617.7615 Section 617.7615 Banks and Banking FARM... the System institution do when it decides to lease acquired agricultural real estate? (a) Notify the... real estate at a rate equivalent to the appraised rental value of the property. (1) Within 15...

  14. 41 CFR 102-72.30 - What are the different types of delegations related to real estate leasing?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... types of delegations related to real estate leasing? 102-72.30 Section 102-72.30 Public Contracts and... REGULATION REAL PROPERTY 72-DELEGATION OF AUTHORITY Delegation of Authority § 102-72.30 What are the different types of delegations related to real estate leasing? Delegations related to real estate leasing...

  15. 41 CFR 102-72.30 - What are the different types of delegations related to real estate leasing?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... types of delegations related to real estate leasing? 102-72.30 Section 102-72.30 Public Contracts and... different types of delegations related to real estate leasing? Delegations related to real estate leasing... of authority (under a program known as “Can't Beat GSA Leasing”) to the heads of all Federal...

  16. 25 CFR 179.102 - How does the Secretary calculate the value of a remainder and a life estate?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of remainder interests. The life tenant will receive the balance of the distribution after the shares... and a life estate? 179.102 Section 179.102 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS Life Estates Not Created Under AIPRA § 179.102...

  17. 26 CFR 1.645-1 - Election by certain revocable trusts to be treated as part of estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... taxpayer identification numbers (TINs) and the filing of a Form 1041, “U.S. Income Tax Return for Estates... for the combined electing trusts filing as an estate during the election period. (d) TIN and filing requirements for a QRT—(1) Obtaining a TIN. Regardless of whether there is an executor for a related estate...

  18. 26 CFR 1.645-1 - Election by certain revocable trusts to be treated as part of estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... taxpayer identification numbers (TINs) and the filing of a Form 1041, “U.S. Income Tax Return for Estates... for the combined electing trusts filing as an estate during the election period. (d) TIN and filing requirements for a QRT—(1) Obtaining a TIN. Regardless of whether there is an executor for a related estate...

  19. 26 CFR 20.2056A-11 - Filing requirements and payment of the section 2056A estate tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST.... (a) Distributions during surviving spouse's life. Section 2056A(b)(5)(A) provides the due date for... required annual statement. (b) Tax at death of surviving spouse. Section 2056A(b)(5)(B) provides the due...

  20. 5 CFR 6701.104 - Prohibited purchases of real estate by certain GSA employees involved in the acquisition or...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... certain GSA employees involved in the acquisition or disposal of real estate. 6701.104 Section 6701.104... employees involved in the acquisition or disposal of real estate. (a) General prohibition. Except as... in or have official responsibility for the acquisition or disposal of real estate or interests...