Sample records for estates das brennstoffkennzahl-verfahren

  1. Ebenen des Verstehens: Überlegungen zu einem Verfahren zum Wurzelziehen

    NASA Astrophysics Data System (ADS)

    Winter, Martin

    Wir bemühen uns, insbesondere bei Kindern, den Lernprozess auch im Mathematikunterricht durch den Einsatz von Materialien zu unterstützen. Die Arbeitsschritte dienen dabei oft der Vorbereitung oder Herleitung von Verfahren - in der Hoffnung, dass durch die Veranschaulichung Zusammenhänge besser verstanden werden. Worin dann das Verstehen besteht, wenn im Ergebnis ein Verfahren von den Kindern erfolgreich abgearbeitet wird, ist nicht unmittelbar zu sehen.

  2. Entwicklung von umwelt- und naturschutzgerechten Verfahren der landwirtschaftlichen Landnutzung für das Biosphärenreservat Schorfheide-Chorin

    NASA Astrophysics Data System (ADS)

    Meyer-Aurich, Andreas

    1999-11-01

    Mit der vorliegenden Arbeit werden exemplarisch Chancen und Grenzen der Integration von Umwelt- und Naturschutz in Verfahren der ackerbaulichen Landnutzung aufgezeigt. Die Umsetzung von Zielen des Umwelt- und Naturschutzes in Verfahren der Landnutzung ist mit verschiedenen Schwierigkeiten verbunden. Diese liegen zum einen in der Konkretisierung der Ziele, um diese umsetzen zu können, zum anderen in vielfach unzulänglichem Wissen über den Zusammenhang zwischen unterschiedlichen Formen der Landnutzung und insbesondere den biotischen Naturschutzzielen. Zunächst wird die Problematik der Zielfestlegung und Konkretisierung erörtert. Das Umweltqualitätszielkonzept von Fürst et al. (1992) stellt einen Versuch dar, Ziele des Umwelt- und Naturschutzes zu konkretisieren. Dieses Konzept haben Heidt et al. (1997) auf einen Landschaftsausschnitt von ca. 6000 ha im Biosphärenreservat Schorfheide-Chorin im Nordosten Brandenburgs angewendet. Eine Auswahl der von Heidt et al. (1997) formulierten Umweltqualitätsziele bildet die Basis dieser Arbeit. Für die ausgewählten Umweltqualitätsziele wurden wesentliche Einflussfaktoren der Landnutzung identifiziert und ein Bewertungssystem entwickelt, mit dem die Auswirkungen von landwirtschaftlichen Anbauverfahren auf diese Umweltqualitätsziele abgebildet werden können. Die praktizierte Landnutzung von 20 Betrieben im Biosphärenreservat Schorfheide-Chorin wurde von 1994 bis 1997 hinsichtlich ihrer Auswirkungen auf die Umweltqualitätsziele analysiert. Die Analyse ergab ein sehr differenziertes Bild, das zum Teil Unterschiede in der Auswirkung auf die Umweltqualitätsziele für den Anbau einzelner Kulturen oder für bestimmte Betriebstypen zeigte. Es zeigte sich aber auch, dass es bei der Gestaltung des Anbaus einzelner Kulturarten große Unterschiede gab, die für Umweltqualitätsziele Bedeutung haben. Neben der Analyse der Landnutzung im Biosphärenreservat Schorfheide-Chorin wurde ein System entwickelt, mit dem die modellhafte

  3. 77 FR 19080 - Estate Tax; Estates of Decedents Dying After August 16, 1954

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-30

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

  4. 26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  7. 26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  9. 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…

  10. 15 CFR 806.8 - Real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  11. 15 CFR 806.8 - Real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  12. 12 CFR 541.21 - Nonresidential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  13. 12 CFR 141.21 - Nonresidential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  14. 12 CFR 541.21 - Nonresidential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  15. 12 CFR 541.21 - Nonresidential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  16. 12 CFR 541.21 - Nonresidential real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  17. 12 CFR 541.21 - Nonresidential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  18. 12 CFR 141.21 - Nonresidential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  19. 12 CFR 141.21 - Nonresidential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  20. 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... Probate Proceedings § 11.712 Closing estate. (a) Upon finding that the estate has been fully administered and is in a condition to be closed, the court shall enter an order closing the estate and discharging...

  1. 33 CFR 211.1 - Real estate defined.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  2. 33 CFR 211.1 - Real estate defined.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  3. 33 CFR 211.1 - Real estate defined.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 33 Navigation and Navigable Waters 3 2011-07-01 2011-07-01 false Real estate defined. 211.1... DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate; General § 211.1 Real estate defined. The term real estate as used in this part includes land...

  4. 33 CFR 211.1 - Real estate defined.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  5. 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)

  6. Automatische Kamerapositionierung für intra-operative Visualisierungen in der onkologischen Leberchirurgie

    NASA Astrophysics Data System (ADS)

    Mühler, Konrad; Hansen, Christian; Neugebauer, Mathias; Preim, Bernhard

    In diesem Beitrag wird ein Verfahren vorgestellt, mit dessen Hilfe automatisch gute Blickpunkte auf dreidimensionale Planungsmodelle für die Leberchirurgie berechnet werden können. Das Verfahren passt die Position der virtuellen Kamera während einer Operation dynamisch an, insbesondere im Falle einer Aktualisierung von onkologischen Planungsdaten durch neue intra-operative Befunde.

  7. 12 CFR 365.2 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Real estate lending standards. 365.2 Section... POLICY REAL ESTATE LENDING STANDARDS Real Estate Lending Standards § 365.2 Real estate lending standards... estate, or that are made for the purpose of financing permanent improvements to real estate. (b)(1) Real...

  8. 12 CFR 365.2 - Real estate lending standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  9. 12 CFR 365.2 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  10. 12 CFR 365.2 - Real estate lending standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  11. 12 CFR 541.23 - Residential real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  12. 12 CFR 541.23 - Residential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Residential real estate. 541.23 Section 541.23... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.23 Residential real estate. The terms residential real estate... home used in part for business); (c) Other real estate used for primarily residential purposes other...

  13. 12 CFR 541.23 - Residential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Residential real estate. 541.23 Section 541.23... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.23 Residential real estate. The terms residential real estate... home used in part for business); (c) Other real estate used for primarily residential purposes other...

  14. 12 CFR 541.23 - Residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Residential real estate. 541.23 Section 541.23... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.23 Residential real estate. The terms residential real estate... home used in part for business); (c) Other real estate used for primarily residential purposes other...

  15. 12 CFR 141.23 - Residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  16. 12 CFR 141.23 - Residential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  17. 12 CFR 541.23 - Residential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  18. 12 CFR 141.23 - Residential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  19. 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 applicant...

  20. 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 applicant...

  1. 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 applicant...

  2. 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 applicant...

  3. 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 applicant...

  4. 12 CFR 365.2 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  5. 12 CFR 141.27 - Unimproved real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  6. 12 CFR 541.27 - Unimproved real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  7. 12 CFR 541.27 - Unimproved real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  8. 12 CFR 541.27 - Unimproved real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  9. 12 CFR 541.27 - Unimproved real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  10. 12 CFR 141.27 - Unimproved real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  11. 12 CFR 541.27 - Unimproved real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  12. 12 CFR 141.27 - Unimproved real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  13. 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 or...

  14. Sonderverfahren des Spritzgießens

    NASA Astrophysics Data System (ADS)

    Michaeli, Walther; Lettowsky, Christoph

    Das Spritzgießen ist neben der Extrusion das wichtigste Verarbeitungsverfahren für Kunststoffe [1]. Das Verfahren hat sich seit seinen Ursprüngen Ende des 19. Jahrhunderts bis heute stetig weiterentwickelt [2]. In neuerer Zeit steigt die Anzahl komplexer Anwendungen, die die gezielte Kombination verschiedener Funktionalitäten in einem Formteil erfordern. Das Standard-Spritzgießen kann diese Anforderungen immer weniger befriedigen. Daher gewinnen die Sonderverfahren des Spritzgießens zunehmend an Bedeutung [3]. Ihre Anzahl beträgt inzwischen über 100. Die Aufgabe des Anwenders ist es, aus der Vielzahl der möglichen Verfahren, ein anforderungsgerechtes auszuwählen, das sowohl unter technischen wie wirtschaftlichen Gesichtspunkten die optimale Lösung darstellt. Dies setzt die ständige Auseinandersetzung mit Entwicklungstendenzen im Bereich der Spritzgießtechnologie voraus. Daher soll im folgenden Abschnitt ein Überblick über die wichtigsten Spritzgieß-Sonderverfahren gegeben werden.

  15. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  16. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  17. 12 CFR 141.16 - Improved residential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  18. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  19. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  20. 12 CFR 141.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  1. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  2. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  3. 12 CFR 141.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  4. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  5. 12 CFR 141.16 - Improved residential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  6. 12 CFR 141.16 - Improved residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  7. 12 CFR 141.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  8. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  9. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  10. 33 CFR 211.22 - Real estate Claims Officers.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  11. 33 CFR 211.22 - Real estate Claims Officers.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  12. 33 CFR 211.22 - Real estate Claims Officers.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  13. 33 CFR 211.22 - Real estate Claims Officers.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  14. 12 CFR 34.62 - Real estate lending standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  15. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  16. 12 CFR 34.62 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  17. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 4 2014-07-01 2013-07-01 true Preliminary real estate work. 644.30 Section 644... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.30 Preliminary real estate work. (a) Preliminary real estate work is defined as that action taken...

  18. 12 CFR 34.62 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  19. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 4 2012-07-01 2011-07-01 true Preliminary real estate work. 644.30 Section 644... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.30 Preliminary real estate work. (a) Preliminary real estate work is defined as that action taken...

  20. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 4 2013-07-01 2013-07-01 false Preliminary real estate work. 644.30 Section 644... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.30 Preliminary real estate work. (a) Preliminary real estate work is defined as that action taken...

  1. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 4 2011-07-01 2011-07-01 false Preliminary real estate work. 644.30 Section 644... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.30 Preliminary real estate work. (a) Preliminary real estate work is defined as that action taken...

  2. 12 CFR 34.62 - Real estate lending standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  3. 12 CFR 34.62 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. 12 CFR 34.83 - Disposition of real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  5. 12 CFR 34.83 - Disposition of real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  6. 12 CFR 34.83 - Disposition of real estate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  7. 12 CFR 34.83 - Disposition of real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  8. 12 CFR 34.83 - Disposition of real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Disposition of real estate. 34.83 Section 34.83 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.83 Disposition of real estate. (a) Disposition. A national bank may...

  9. 7 CFR 760.25 - Estates and trusts; minors.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Estates and trusts; minors. 760.25 Section 760.25... § 760.25 Estates and trusts; minors. (a) A receiver of an insolvent debtor's estate and the trustee of a trust estate shall, for the purpose of this subpart, be considered to represent an insolvent affected...

  10. 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.

  11. 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 any...

  12. 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.

  13. 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 so...

  14. 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 so...

  15. 26 CFR 20.2205-1 - Reimbursement out of estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 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 so...

  17. 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 so...

  18. 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 so...

  19. Securing your family's future: the value of estate planning.

    PubMed

    Rinaldi, Ellen; Shin, Alisa M

    2006-08-01

    The authors provide an overview of general estate planning considerations, including minimization of federal estate taxes, estate planning techniques to be used to meet specific goals, and guidelines to ensure a well-drafted and well-organized plan. They also stress the importance of planning for incapacity. A well-thought-out and sound estate plan protects assets, minimizes estate taxes, ensures appropriate distribution to designated beneficiaries and prepares family members and business partners. In developing an estate plan, dentists should seek professional advice from a qualified attorney and a certified financial planner. Practice Implications. A sound estate plan should address business continuation or disposition with respect to the dental practice.

  20. 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:…

  1. 26 CFR 1.58-3 - 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. 1.58-3 Section 1.58-3... Preference Regulations § 1.58-3 Estates and trusts. (a) In general. (1) Section 58(c)(1) provides that the sum of the items of tax preference of an estate or trust shall be apportioned between the estate or...

  2. 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)

  3. 24 CFR 100.115 - Residential real estate-related transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 7 CFR 767.101 - Leasing real estate inventory property.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  5. 7 CFR 767.101 - Leasing real estate inventory property.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  6. 24 CFR 100.115 - Residential real estate-related transactions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  8. 24 CFR 100.115 - Residential real estate-related transactions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  9. 7 CFR 767.101 - Leasing real estate inventory property.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  10. 24 CFR 100.115 - Residential real estate-related transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 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...

  12. 24 CFR 100.115 - Residential real estate-related transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. 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.

  14. 7 CFR 764.104 - General real estate security requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  15. 7 CFR 764.104 - General real estate security requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  17. 7 CFR 764.104 - General real estate security requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  18. 33 CFR 211.2 - Authority to acquire real estate.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  19. 33 CFR 211.2 - Authority to acquire real estate.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  20. 33 CFR 211.2 - Authority to acquire real estate.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Authority to acquire real estate..., DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate; General § 211.2 Authority to acquire real estate. (a) Congressional authority...

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  2. 7 CFR 764.104 - General real estate security requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  3. 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.

  4. 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 for...

  5. 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 for...

  6. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  7. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  8. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  9. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  10. 38 CFR 3.263 - Corpus of estate; net worth.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3... 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...

  11. 38 CFR 3.263 - Corpus of estate; net worth.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3... 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...

  12. 38 CFR 3.263 - Corpus of estate; net worth.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3... 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...

  13. 38 CFR 3.263 - Corpus of estate; net worth.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3... 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3... 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...

  15. 75 FR 74620 - Real Estate Settlement Procedures Act (RESPA): Home Warranty Companies' Payments to Real Estate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-01

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

  16. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  17. 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 are...

  18. 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 are...

  19. 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 are...

  20. 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 are...

  1. 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 are...

  2. 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 to...

  3. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 2 2011-01-01 2011-01-01 false Real estate lending standards. 208.51 Section... MEMBERSHIP OF STATE BANKING INSTITUTIONS IN THE FEDERAL RESERVE SYSTEM (REGULATION H) Real Estate Lending and Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each state...

  4. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 2 2014-01-01 2014-01-01 false Real estate lending standards. 208.51 Section... MEMBERSHIP OF STATE BANKING INSTITUTIONS IN THE FEDERAL RESERVE SYSTEM (REGULATION H) Real Estate Lending and Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each state...

  5. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 2 2013-01-01 2013-01-01 false Real estate lending standards. 208.51 Section... MEMBERSHIP OF STATE BANKING INSTITUTIONS IN THE FEDERAL RESERVE SYSTEM (REGULATION H) Real Estate Lending and Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each state...

  6. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 2 2012-01-01 2012-01-01 false Real estate lending standards. 208.51 Section... MEMBERSHIP OF STATE BANKING INSTITUTIONS IN THE FEDERAL RESERVE SYSTEM (REGULATION H) Real Estate Lending and Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each state...

  7. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Real estate lending standards. 208.51 Section... MEMBERSHIP OF STATE BANKING INSTITUTIONS IN THE FEDERAL RESERVE SYSTEM (REGULATION H) Real Estate Lending and Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each state...

  8. 7 CFR 1430.221 - Estates, trusts, and minors.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Estates, trusts, and minors. 1430.221 Section 1430... Program § 1430.221 Estates, trusts, and minors. (a) Program documents executed by producers legally authorized to represent estates or trusts will be accepted only if such producers furnish evidence of the...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Property requirements-real estate... Mortgage and Closing Requirements; HUD Endorsement § 266.400 Property requirements—real estate. The mortgage must be on real estate held: (a) In fee simple; (b) Under a renewable lease of not less than 99...

  10. 24 CFR 266.400 - Property requirements-real estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Property requirements-real estate... Mortgage and Closing Requirements; HUD Endorsement § 266.400 Property requirements—real estate. The mortgage must be on real estate held: (a) In fee simple; (b) Under a renewable lease of not less than 99...

  11. 24 CFR 266.400 - Property requirements-real estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Property requirements-real estate... Mortgage and Closing Requirements; HUD Endorsement § 266.400 Property requirements—real estate. The mortgage must be on real estate held: (a) In fee simple; (b) Under a renewable lease of not less than 99...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Property requirements-real estate... Mortgage and Closing Requirements; HUD Endorsement § 266.400 Property requirements—real estate. The mortgage must be on real estate held: (a) In fee simple; (b) Under a renewable lease of not less than 99...

  13. 24 CFR 266.400 - Property requirements-real estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Property requirements-real estate... Mortgage and Closing Requirements; HUD Endorsement § 266.400 Property requirements—real estate. The mortgage must be on real estate held: (a) In fee simple; (b) Under a renewable lease of not less than 99...

  14. 15 CFR 806.11 - Estates, trusts, and intermediaries.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Estates, trusts, and intermediaries..., trusts, and intermediaries. (a) An estate, either U.S. or foreign, is a person and therefore may have direct investment, and the estate, not the beneficiary, is considered to be the owner. (b) A trust...

  15. 5 CFR 1651.8 - Participant's estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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... executor or administrator. Documentation which demonstrates that the person is properly authorized under...

  16. 15 CFR 806.8 - Real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  17. 7 CFR 760.25 - Estates and trusts; minors.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false Estates and trusts; minors. 760.25 Section 760.25... § 760.25 Estates and trusts; minors. (a) A receiver of an insolvent debtor's estate and the trustee of a... who is a minor shall be eligible for indemnity payments only if he meets one of the following...

  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. Systems engineering real estate development projects

    NASA Astrophysics Data System (ADS)

    Gusakova, Elena; Titarenko, Boris; Stepanov, Vitaliy

    2017-10-01

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

  20. 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...

  1. 7 CFR 767.102 - Leasing non-real estate inventory property.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  2. 7 CFR 767.102 - Leasing non-real estate inventory property.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  3. 7 CFR 767.102 - Leasing non-real estate inventory property.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  4. 7 CFR 767.102 - Leasing non-real estate inventory property.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  5. Simulation turbulenter Konvektion in Supernova-Explosionen massereicher Sterne.

    NASA Astrophysics Data System (ADS)

    Janka, H.-T.; Müller, E.; Ruffert, M.

    Contents: 1. Das Projekt: Numerische Simulation von Typ-II-Supernovae. 2. Die numerischen Verfahren. 3. Die Visualisierung von dreidimensionalen Datensätzen. 4. Die Ergebnisse: Einblick in explodierende Sterne.

  6. 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 “used...

  7. 26 CFR 20.2053-3 - Deduction for expenses of administering estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate... permitted by § 20.2053-1 even though the deduction, as such, was not claimed on the estate tax return or in... expenses include such expenses as court costs, surrogates' fees, accountants' fees, appraisers' fees, clerk...

  8. 32 CFR 552.16 - Real estate claims founded upon contract.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  9. 32 CFR 552.16 - Real estate claims founded upon contract.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  10. 32 CFR 552.16 - Real estate claims founded upon contract.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  11. 32 CFR 552.16 - Real estate claims founded upon contract.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  12. 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...

  13. 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...

  14. 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...

  15. 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) The...

  16. 26 CFR 1.1402(a)-4 - Rentals from real estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  17. 26 CFR 1.1402(a)-4 - Rentals from real estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  18. 26 CFR 1.1402(a)-4 - Rentals from real estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  19. 27 CFR 4.26 - Estate bottled.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF WINE Standards of Identity for Wine § 4.26 Estate bottled. (a) Conditions for use. The term Estate bottled may be used by a bottling winery on a wine label only if the wine is labeled with a viticultural area appellation of origin and the bottling winery: (1...

  20. 27 CFR 4.26 - Estate bottled.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF WINE Standards of Identity for Wine § 4.26 Estate bottled. (a) Conditions for use. The term Estate bottled may be used by a bottling winery on a wine label only if the wine is labeled with a viticultural area appellation of origin and the bottling winery: (1...

  1. Segmentierung von Aortenaneurysmen in CTA-Bildern mit dem statistischen Verfahren der Active Appearance Models

    NASA Astrophysics Data System (ADS)

    Greiner, Katharina; Egger, Jan; Großkopf, Stefan; Kaftan, Jens N.; Dörner, Ralf; Freisleben, Bernd

    In diesem Beitrag werden Active Appearance Models (AAMs) zur Segmentierung der äußeren Kontur von Aortenaneurysmen eingesetzt. Diese Aufgabe ist wegen des geringen Kontrastes zum umliegenden Gewebe und des Aufbaus der teils thrombotisierten oder kalzifizierten Gefäßwände im Bereich eines Aneurysmas so komplex, dass sie aufgrund der Vielgestalt der Kontur in CT-Angiographie-Bildern die Verwendung eines statistischen Modells für Form und eingeschlossene Textur rechtfertigt. Für die Evaluation des Verfahrens wurden verschiedene statistische Modelle aus Schichten von neun CTA-Datensätzen trainiert und die Segmentierung anhand von Leave-One-Out-Tests überprüft.

  2. 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.

  3. 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.

  4. 22 CFR 72.26 - Vesting of personal estate in United States.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Vesting of personal estate in United States. 72.26 Section 72.26 Foreign Relations DEPARTMENT OF STATE PROTECTION AND WELFARE OF AMERICANS, THEIR PROPERTY AND ESTATES DEATHS AND ESTATES Personal Estates of Deceased United States Citizens and Nationals...

  5. 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,…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 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 Tribe...

  7. 25 CFR 700.337 - Establishment of boundaries of life estate leases.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 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 Tribe...

  8. 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 Tribe...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 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 Tribe...

  10. 25 CFR 117.27 - Custody of funds pending administration of estates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CERTIFICATES OF COMPETENCY § 117.27 Custody of funds pending administration of estates. (a) Estates of Indians of less than one-half Indian blood and estates of Indians who had certificates of competency. Upon... competency, the superintendent shall pay to the executor or administrator of the estate all moneys and...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  13. 7 CFR 1951.11 - Application of payments on real estate accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  14. 7 CFR 1962.8 - Liens on real estate for additional security.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  15. 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...

  16. 7 CFR 1962.8 - Liens on real estate for additional security.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  17. 7 CFR 1962.8 - Liens on real estate for additional security.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  18. 7 CFR 1962.8 - Liens on real estate for additional security.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  19. 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...

  20. 7 CFR 1962.8 - Liens on real estate for additional security.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  1. 7 CFR 1951.11 - Application of payments on real estate accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  2. 7 CFR 1951.11 - Application of payments on real estate accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  3. 26 CFR 1.691(c)-2 - Estates and trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Estates and trusts. 1.691(c)-2 Section 1.691(c... (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1.691(c)-2 Estates and trusts. (a) In the case of an estate or trust, the deduction prescribed in section 691(c) is determined in the same manner as...

  4. 32 CFR 643.3 - Authority to grant use of real estate.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  5. 32 CFR 643.3 - Authority to grant use of real estate.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  6. 32 CFR 643.13 - Military requirement for real estate under grant.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  7. 17 CFR 210.12-29 - Mortgage loans on real estate. 1

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 32 CFR 643.13 - Military requirement for real estate under grant.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  9. 32 CFR 643.13 - Military requirement for real estate under grant.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  10. 32 CFR 643.13 - Military requirement for real estate under grant.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  11. 17 CFR 210.12-29 - Mortgage loans on real estate. 1

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 32 CFR 643.3 - Authority to grant use of real estate.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  13. 32 CFR 643.3 - Authority to grant use of real estate.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  14. 17 CFR 210.12-29 - Mortgage loans on real estate. 1

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  15. 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...

  16. 26 CFR 1.641(b)-3 - Termination of estates and trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Termination of estates and trusts. 1.641(b)-3...) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(b)-3 Termination of estates and trusts. (a) The income of an estate of a deceased person is that which is received by the...

  17. 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 § 1.50B-1...

  18. 7 CFR 767.103 - Managing leased real estate inventory property.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  19. 7 CFR 767.103 - Managing leased real estate inventory property.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  20. 7 CFR 767.103 - Managing leased real estate inventory property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  1. 7 CFR 767.103 - Managing leased real estate inventory property.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  2. 7 CFR 767.103 - Managing leased real estate inventory property.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  3. 32 CFR 644.8 - Planning and scheduling real estate activities.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  4. 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.

  5. 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…

  6. 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…

  7. 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…

  8. 32 CFR 644.8 - Planning and scheduling real estate activities.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  9. 32 CFR 644.8 - Planning and scheduling real estate activities.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  10. 7 CFR 1955.124 - Sale with inventory real estate (chattel).

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  11. 32 CFR 644.8 - Planning and scheduling real estate activities.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  12. 7 CFR 1955.124 - Sale with inventory real estate (chattel).

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  13. 7 CFR 1955.124 - Sale with inventory real estate (chattel).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  14. 7 CFR 1955.124 - Sale with inventory real estate (chattel).

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  15. 7 CFR 1955.124 - Sale with inventory real estate (chattel).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  16. 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...

  17. 38 CFR 36.4515 - Estate of veteran in real property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...: (1) A fee simple estate therein, legal or equitable; or (2) A leasehold estate running or renewable... to any earlier date at which the fee simple title will vest in the lessee, which is assignable or... applicable to the leasehold estate are sufficient to protect the interests of the veteran and the Government...

  18. 12 CFR 560.172 - Re-evaluation of real estate owned.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  19. 12 CFR 560.172 - Re-evaluation of real estate owned.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  20. 12 CFR 560.172 - Re-evaluation of real estate owned.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  1. 12 CFR 560.172 - Re-evaluation of real estate owned.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  2. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 13 2010-01-01 2009-01-01 true Real estate settlement procedures. 1940.406 Section 1940.406 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate Settlement...

  3. 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.

  4. 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, THEIR PROPERTY AND ESTATES DEATHS AND ESTATES Personal Estates of Deceased United States Citizens and...

  5. 26 CFR 20.2036-1 - Transfers with retained life estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 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; (2...

  6. 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; (2...

  7. 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…

  8. 12 CFR 390.272 - Re-evaluation of real estate owned.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  9. 12 CFR 160.172 - Re-evaluation of real estate owned.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  10. 12 CFR 390.272 - Re-evaluation of real estate owned.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  11. 12 CFR 160.172 - Re-evaluation of real estate owned.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  13. 12 CFR 390.272 - Re-evaluation of real estate owned.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  14. 25 CFR 179.3 - What law applies to life estates?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... INTERESTS General § 179.3 What law applies to life estates? (a) AIPRA applies to life estates created by operation of law under AIPRA for an individual who died on or after June 20, 2006, owning trust or... 25 Indians 1 2010-04-01 2010-04-01 false What law applies to life estates? 179.3 Section 179.3...

  15. 26 CFR 20.2031-1 - Definition of gross estate; valuation of property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate... returned. Property shall not be returned at the value at which it is assessed for local tax purposes unless... by devise or inheritance, or by reason of death, form of ownership, or other conditions (including...

  16. Life insurance and its effect on estate taxation.

    PubMed

    Blau, Joel M; Paprocki, Ronald J

    2002-01-01

    Estate tax laws are subject to constant changes and revisions. Fortunately for most physicians, this ultimate liability has been drastically reduced, but it also has become much more complex. The key is to plan proactively with an understanding of the most current estate tax savings strategies.

  17. 26 CFR 20.6166-1 - Election of alternate extension of time for payment of estate tax where estate consists largely...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 32 CFR 552.32 - Authority to acquire real estate and interests therein.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  19. 32 CFR 552.32 - Authority to acquire real estate and interests therein.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  20. 32 CFR 552.32 - Authority to acquire real estate and interests therein.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  1. 32 CFR 552.32 - Authority to acquire real estate and interests therein.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  2. 32 CFR 552.32 - Authority to acquire real estate and interests therein.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  3. Geospatial Web Services in Real Estate Information System

    NASA Astrophysics Data System (ADS)

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

    2017-12-01

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

  4. 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.

  5. 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…

  6. 7 CFR 767.201 - Real estate inventory property with important resources.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  8. 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.

  9. 25 CFR 117.28 - Payment of claims against estates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPETENCY § 117.28 Payment of claims against estates. The superintendent may disburse to the executor or... of competency at the time of his death sufficient funds out of the estate to pay the following...

  10. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  11. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  12. 7 CFR 784.10 - Estates, trusts, and minors.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false Estates, trusts, and minors. 784.10 Section 784.10..., and minors. (a) Program documents executed by persons legally authorized to represent estates or.... (b) A minor who is otherwise eligible for assistance under this part must, also: (1) Establish that...

  13. 7 CFR 1430.221 - Estates, trusts, and minors.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 10 2011-01-01 2011-01-01 false Estates, trusts, and minors. 1430.221 Section 1430... Program § 1430.221 Estates, trusts, and minors. (a) Program documents executed by producers legally... authority to execute such documents. (b) A minor who is otherwise eligible for assistance under this part...

  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. 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.

  16. 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 SPECIAL PROGRAMS 2004 EWE LAMB REPLACEMENT AND RETENTION PAYMENT PROGRAM § 784.10 Estates, trusts... trusts will be accepted only if such person furnishes evidence of the authority to execute such documents...

  17. 76 FR 78183 - Section 67 Limitations on Estates or Trusts; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-16

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

  18. 17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 12 CFR 560.37 - Real estate for office and related facilities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  20. 12 CFR 560.37 - Real estate for office and related facilities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  1. 12 CFR 560.37 - Real estate for office and related facilities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  2. 17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  3. 12 CFR 560.37 - Real estate for office and related facilities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  4. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  6. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  7. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  8. 12 CFR 560.100 - Real estate lending standards; purpose and scope.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  9. 12 CFR 560.100 - Real estate lending standards; purpose and scope.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  10. 12 CFR 160.37 - Real estate for office and related facilities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  11. 12 CFR 160.37 - Real estate for office and related facilities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Real estate lending standards; purpose and... Investment § 390.264 Real estate lending standards; purpose and scope. This section, and § 390.265, issued... for real estate lending to be used by State savings associations and all their includable subsidiaries...

  13. 12 CFR 160.37 - Real estate for office and related facilities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  14. 12 CFR 390.264 - Real estate lending standards; purpose and scope.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Real estate lending standards; purpose and... Investment § 390.264 Real estate lending standards; purpose and scope. This section, and § 390.265, issued... for real estate lending to be used by State savings associations and all their includable subsidiaries...

  15. 12 CFR 390.264 - Real estate lending standards; purpose and scope.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Real estate lending standards; purpose and... Investment § 390.264 Real estate lending standards; purpose and scope. This section, and § 390.265, issued... for real estate lending to be used by State savings associations and all their includable subsidiaries...

  16. 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…

  17. 12 CFR 560.100 - Real estate lending standards; purpose and scope.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Real estate lending standards; purpose and... § 560.100 Real estate lending standards; purpose and scope. This section, and § 560.101 of this subpart....S.C. 1828(o), prescribe standards for real estate lending to be used by savings associations and all...

  18. 12 CFR 560.100 - Real estate lending standards; purpose and scope.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  19. 17 CFR 210.12-29 - Mortgage loans on real estate. 1

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  20. 17 CFR 210.12-29 - Mortgage loans on real estate. 1

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  1. 12 CFR 160.100 - Real estate lending standards; purpose and scope.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Real estate lending standards; purpose and... LENDING AND INVESTMENT § 160.100 Real estate lending standards; purpose and scope. This section, and § 160... Improvement Act of 1991, 12 U.S.C. 1828(o), prescribe standards for real estate lending to be used by Federal...

  2. 12 CFR 160.100 - Real estate lending standards; purpose and scope.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Real estate lending standards; purpose and... LENDING AND INVESTMENT § 160.100 Real estate lending standards; purpose and scope. This section, and § 160... Improvement Act of 1991, 12 U.S.C. 1828(o), prescribe standards for real estate lending to be used by Federal...

  3. 12 CFR 160.100 - Real estate lending standards; purpose and scope.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Real estate lending standards; purpose and... LENDING AND INVESTMENT § 160.100 Real estate lending standards; purpose and scope. This section, and § 160... Improvement Act of 1991, 12 U.S.C. 1828(o), prescribe standards for real estate lending to be used by Federal...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... defendant in the suit. D's Form 706 is due before a judgment is reached in the case. D's gross estate... Estate (and Generation-Skipping Transfer) Tax Return (Form 706) the current value of the claim or claims... deduction is claimed on Form 706 for a claim against the estate and, during the period described in § 20...

  5. 24 CFR 100.110 - Discriminatory practices in residential real estate-related transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 24 CFR 100.110 - Discriminatory practices in residential real estate-related transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  7. 24 CFR 100.110 - Discriminatory practices in residential real estate-related transactions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 24 CFR 100.110 - Discriminatory practices in residential real estate-related transactions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  9. 24 CFR 100.110 - Discriminatory practices in residential real estate-related transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  10. 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.

  11. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  13. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  14. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  15. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 26 CFR 301.6075-1 - Time for filing estate and gift tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 38 CFR 3.270 - Applicability of various dependency, income and estate regulations.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... dependency, income and estate regulations. 3.270 Section 3.270 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.270 Applicability of various dependency, income and estate regulations. (a...

  18. 38 CFR 3.270 - Applicability of various dependency, income and estate regulations.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... dependency, income and estate regulations. 3.270 Section 3.270 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.270 Applicability of various dependency, income and estate regulations. (a...

  19. 38 CFR 3.270 - Applicability of various dependency, income and estate regulations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... dependency, income and estate regulations. 3.270 Section 3.270 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.270 Applicability of various dependency, income and estate regulations. (a...

  20. 38 CFR 3.270 - Applicability of various dependency, income and estate regulations.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... dependency, income and estate regulations. 3.270 Section 3.270 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.270 Applicability of various dependency, income and estate regulations. (a...

  1. 38 CFR 3.270 - Applicability of various dependency, income and estate regulations.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... dependency, income and estate regulations. 3.270 Section 3.270 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Dependency, Income and Estate § 3.270 Applicability of various dependency, income and estate regulations. (a...

  2. 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...

  3. Implantate und Verfahren in der Augenheilkunde

    NASA Astrophysics Data System (ADS)

    Neuhann, Tobias H.

    Das in der Medizin mit am häufigsten verwendete Implantat weltweit ist die Intraokulare Linse (IOL). Die Gründe hierfür sind vielschichtig: einmal haben die Operationstechniken in den letzten 30 Jahren eine wesentliche Steigerung an Gleichmäßigkeit, Erfolg und Effizienz erfahren, zum anderen verursachen die gestiegenen Anforderungen des Alltags in den Industrienationen und im Berufsleben den höheren Anspruch an das Sehvermögen. Ist die menschliche Linse Ursache für schlechtes Sehvermögen, besteht meist eine Trübung des Linsenproteins. Diese Trübung nennt wird Volksmund Grauer Star genannt, wissenschaftlich die Katarakt (cataracta). Es gibt unterschiedliche Formen wie angeborene (congenita) oder erworbene, traumatische, krankheitsoder altersbedingte Formen [45]. Wird die eingetrübte Linse nun mittels moderner Operationsverfahren entfernt, muss für Ersatz dieses lichtbrechenden Mediums gesorgt werden [2].

  4. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Regulated investment companies; real estate... their shareholders and real estate investment trusts (as defined in section 856) and their shareholders... real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2) and...

  5. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Regulated investment companies; real estate... their shareholders and real estate investment trusts (as defined in section 856) and their shareholders... real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2) and...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Regulated investment companies; real estate... their shareholders and real estate investment trusts (as defined in section 856) and their shareholders... real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2) and...

  7. 26 CFR 1.469-9 - Rules for certain rental real estate activities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  8. 26 CFR 1.469-9 - Rules for certain rental real estate activities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 5 CFR 2634.310 - Trusts, estates, and investment funds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... fund” means a widely held investment fund (whether a mutual fund, regulated investment company, common... 5 Administrative Personnel 3 2011-01-01 2011-01-01 false Trusts, estates, and investment funds... Reports § 2634.310 Trusts, estates, and investment funds. (a) In general. (1) Except as otherwise provided...

  11. 5 CFR 2634.310 - Trusts, estates, and investment funds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... fund” means a widely held investment fund (whether a mutual fund, regulated investment company, common... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Trusts, estates, and investment funds... Reports § 2634.310 Trusts, estates, and investment funds. (a) In general. (1) Except as otherwise provided...

  12. 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 the...

  13. 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 the...

  14. 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 the...

  15. 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 the...

  16. 38 CFR 36.4354 - Estate of veteran in real property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., 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 the...

  17. 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 or...

  18. 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.

  19. 76 FR 71491 - Gross Estate; Election to Value on Alternate Valuation Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-18

    ...'s estate may elect to exclude from the gross estate a portion of the fair market value of property includible in the decedent's gross estate by granting a qualified conservation easement on that property... the alternate valuation period, but only to the extent that the reduction in value is due to market...

  20. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

  1. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

  2. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not such trust...

  5. 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 a...

  6. 31 CFR 515.327 - Blocked estate of a decedent.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 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 a...

  7. 31 CFR 515.327 - Blocked estate of a decedent.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 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 a...

  8. 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 a...

  9. 31 CFR 515.327 - Blocked estate of a decedent.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 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 a...

  10. 31 CFR 515.327 - Blocked estate of a decedent.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 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 a...

  11. 17 CFR 210.12-24 - Real estate owned and rental income. 1

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  12. 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 beneficiaries...

  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 estate...

  14. 7 CFR 767.202 - Real estate inventory property located in special hazard areas.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  15. 7 CFR 767.202 - Real estate inventory property located in special hazard areas.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  16. 7 CFR 767.202 - Real estate inventory property located in special hazard areas.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  17. 7 CFR 767.202 - Real estate inventory property located in special hazard areas.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  18. 76 FR 55322 - Section 67 Limitations on Estates or Trusts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-07

    ... Section 67 Limitations on Estates or Trusts AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Register on July 27, 2007, providing guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the 2-percent floor for miscellaneous itemized...

  19. Texas' Goal--Better Estate Planning

    ERIC Educational Resources Information Center

    Prater, Tom E.; McElyea, Eugene M.

    1971-01-01

    Describes Texas's program for organizing, publicizing and running workshops which teach farm and ranch owners the fair value of their land and estates. The courses emphasize all practical pointers needed to write effective wills. Professionals in the various relevant fields lecture voluntarily. (PD)

  20. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  1. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  3. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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... estate investment trusts. 210.3-15 Section 210.3-15 Commodity and Securities Exchanges SECURITIES AND...

  6. 41 CFR 102-73.10 - What is the basic real estate acquisition policy?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  7. 41 CFR 102-73.10 - What is the basic real estate acquisition policy?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  8. 41 CFR 102-73.10 - What is the basic real estate acquisition policy?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  9. 41 CFR 102-73.10 - What is the basic real estate acquisition policy?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  10. 41 CFR 102-73.10 - What is the basic real estate acquisition policy?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  11. 7 CFR 767.153 - Sale of real estate inventory property.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  12. 7 CFR 767.153 - Sale of real estate inventory property.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  13. 7 CFR 767.153 - Sale of real estate inventory property.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  14. 7 CFR 767.153 - Sale of real estate inventory property.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  15. 7 CFR 767.153 - Sale of real estate inventory property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Sale of real estate inventory property. 767.153 Section 767.153 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for...

  16. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... estate investment trust taxable income and net capital gain. (a) Real estate investment trust taxable... paid during the taxable year, and the net capital gain is excluded in computing real estate investment... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Real estate investment trust taxable income and...

  17. 12 CFR 250.403 - Service of member bank and real estate investment company.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  18. 12 CFR 250.403 - Service of member bank and real estate investment company.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  19. 12 CFR 250.403 - Service of member bank and real estate investment company.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  20. 12 CFR 250.403 - Service of member bank and real estate investment company.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  1. 7 CFR 767.52 - Disposition of personal property from real estate inventory property.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  2. 7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 14 2014-01-01 2014-01-01 false 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 estate...

  3. 7 CFR 767.52 - Disposition of personal property from real estate inventory property.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 7 2014-01-01 2014-01-01 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...

  4. 7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 14 2011-01-01 2011-01-01 false 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 estate...

  5. 7 CFR 767.52 - Disposition of personal property from real estate inventory property.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 7 2012-01-01 2012-01-01 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...

  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 estate...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 14 2012-01-01 2012-01-01 false 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 estate...

  8. 7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 14 2013-01-01 2013-01-01 false 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 estate...

  9. 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...

  10. 7 CFR 767.52 - Disposition of personal property from real estate inventory property.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 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...

  11. 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...

  12. 17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... provisions as to real estate investment trusts. (a)(1) The income statement prepared pursuant to § 210.5-03....3-04 shall be modified similarly. (b) The trust's status as a real estate investment trust under... estate investment trusts. 210.3-15 Section 210.3-15 Commodity and Securities Exchanges SECURITIES AND...

  13. 17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... provisions as to real estate investment trusts. (a)(1) The income statement prepared pursuant to § 210.5-03....3-04 shall be modified similarly. (b) The trust's status as a real estate investment trust under... estate investment trusts. 210.3-15 Section 210.3-15 Commodity and Securities Exchanges SECURITIES AND...

  14. 17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... provisions as to real estate investment trusts. (a)(1) The income statement prepared pursuant to § 210.5-03....3-04 shall be modified similarly. (b) The trust's status as a real estate investment trust under... estate investment trusts. 210.3-15 Section 210.3-15 Commodity and Securities Exchanges SECURITIES AND...

  15. 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…

  16. 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.

  17. 26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Net operating losses of real estate investment... Corporations (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...

  18. 26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Net operating losses of real estate investment... Corporations (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...

  19. 26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Net operating losses of real estate investment... Corporations (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...

  20. 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 (as...

  1. 26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Net operating losses of real estate investment... Corporations (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...

  2. 26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  6. 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…

  7. 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

    2017-01-01

    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…

  8. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... rule. If a decedent's gross estate includes one or more claims or causes of action and there are one or... D's divorce, signed three years prior to D's death, obligates D or D's estate to pay to S, D's...

  9. 25 CFR 700.335 - Grouping and granting of applications for life estate leases.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false Grouping and granting of applications for life estate leases. 700.335 Section 700.335 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES Life Estate Leases § 700.335 Grouping and granting of applications for life estate leases. Upon receipt of...

  10. 25 CFR 700.335 - Grouping and granting of applications for life estate leases.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false Grouping and granting of applications for life estate leases. 700.335 Section 700.335 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES Life Estate Leases § 700.335 Grouping and granting of applications for life estate leases. Upon receipt of...

  11. 25 CFR 700.335 - Grouping and granting of applications for life estate leases.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false Grouping and granting of applications for life estate leases. 700.335 Section 700.335 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES Life Estate Leases § 700.335 Grouping and granting of applications for life estate leases. Upon receipt of...

  12. 25 CFR 700.335 - Grouping and granting of applications for life estate leases.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 false Grouping and granting of applications for life estate leases. 700.335 Section 700.335 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES Life Estate Leases § 700.335 Grouping and granting of applications for life estate leases. Upon receipt of...

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

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    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.

  14. 41 CFR 102-73.15 - What real estate acquisition and related services may Federal agencies provide?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 41 Public Contracts and Property Management 3 2014-01-01 2014-01-01 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 options...

  15. 41 CFR 102-73.15 - What real estate acquisition and related services may Federal agencies provide?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 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 options...

  16. 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 options...

  17. 41 CFR 102-73.15 - What real estate acquisition and related services may Federal agencies provide?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 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 options...

  18. 26 CFR 1.803-5 - Real estate owned and occupied.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-5 Real estate owned and occupied. The... estate owned and occupied in whole or in part by a life insurance company is limited to an amount which... rental value of the space not occupied by the company is equal to one-half of the rental value of the...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-5 Real estate owned and occupied. The... estate owned and occupied in whole or in part by a life insurance company is limited to an amount which... rental value of the space not occupied by the company is equal to one-half of the rental value of the...

  20. 26 CFR 1.803-5 - Real estate owned and occupied.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-5 Real estate owned and occupied. The... estate owned and occupied in whole or in part by a life insurance company is limited to an amount which... rental value of the space not occupied by the company is equal to one-half of the rental value of the...

  1. 26 CFR 1.803-5 - Real estate owned and occupied.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-5 Real estate owned and occupied. The... estate owned and occupied in whole or in part by a life insurance company is limited to an amount which... rental value of the space not occupied by the company is equal to one-half of the rental value of the...

  2. 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) or...

  3. 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) or...

  4. 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) or...

  5. 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) or...

  6. 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) or...

  7. 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

    ... includible in the decedent's gross estate under section 2107(b) are to be added to the value on the date of... estate tax provisions), a preliminary notice must be filed on Form 705 if the value on the date of the..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  8. 26 CFR 20.6036-1 - Notice of qualification as executor of estate of decedent dying before 1971.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... includible in the decedent's gross estate under section 2107(b) are to be added to the value on the date of... estate tax provisions), a preliminary notice must be filed on Form 705 if the value on the date of the..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  9. 26 CFR 20.6036-1 - Notice of qualification as executor of estate of decedent dying before 1971.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... includible in the decedent's gross estate under section 2107(b) are to be added to the value on the date of... estate tax provisions), a preliminary notice must be filed on Form 705 if the value on the date of the..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  10. 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

    ... includible in the decedent's gross estate under section 2107(b) are to be added to the value on the date of... estate tax provisions), a preliminary notice must be filed on Form 705 if the value on the date of the..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  11. 26 CFR 20.6036-1 - Notice of qualification as executor of estate of decedent dying before 1971.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... includible in the decedent's gross estate under section 2107(b) are to be added to the value on the date of... estate tax provisions), a preliminary notice must be filed on Form 705 if the value on the date of the..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  12. easyDAS: Automatic creation of DAS servers

    PubMed Central

    2011-01-01

    Background The Distributed Annotation System (DAS) has proven to be a successful way to publish and share biological data. Although there are more than 750 active registered servers from around 50 organizations, setting up a DAS server comprises a fair amount of work, making it difficult for many research groups to share their biological annotations. Given the clear advantage that the generalized sharing of relevant biological data is for the research community it would be desirable to facilitate the sharing process. Results Here we present easyDAS, a web-based system enabling anyone to publish biological annotations with just some clicks. The system, available at http://www.ebi.ac.uk/panda-srv/easydas is capable of reading different standard data file formats, process the data and create a new publicly available DAS source in a completely automated way. The created sources are hosted on the EBI systems and can take advantage of its high storage capacity and network connection, freeing the data provider from any network management work. easyDAS is an open source project under the GNU LGPL license. Conclusions easyDAS is an automated DAS source creation system which can help many researchers in sharing their biological data, potentially increasing the amount of relevant biological data available to the scientific community. PMID:21244646

  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. 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)

  15. 76 FR 32882 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    ... in non-real estate businesses in low-income communities. The regulations will affect taxpayers claiming the new markets tax credit and businesses in low-income communities relying on the program. This... credit program to facilitate and encourage investments in non-real estate businesses in low-income...

  16. Robuste Verzweigungserkennung von Gefäßen in CTA-Datensätzen zur modellbasierten Extraktion der Centerline

    NASA Astrophysics Data System (ADS)

    Beck, Thomas; Fritz, Dominik; Biermann, Christina; Dillmann, Rüdiger

    Bei der Befundung und Visualisierung von Blutgefäßen ist deren Centerline von zentraler Bedeutung. Die Unterscheidung zwischen unverzweigten Abschnitten des Gefäßes und Verzweigungsbereichen ermöglicht den Einsatz spezialisierter und sehr effizienter Algorithmen zur modellbasierten Extraktion der Centerline. In diesem Artikel wird ein robustes Verfahren zur Verzweigungserkennung vorgestellt. Das Verfahren beruht auf einem Front-Propagation-Ansatz mit dynamisch angepassten Schwellwerten und einer anschließenden Clusteranalyse. Die vorgestellte Methode zur Verzweigungserkennung wurde als Komponente einer Architektur zur Extraktion der Centerline auf handannotierten Datensätzen getestet. Erste Ergebnisse sind sehr vielversprechend und ermöglichen auch bei pathologischen Gefäßen eine robuste Detektion von Gefäßverzweigungen.

  17. 7 CFR 1400.206 - Estates.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... labor or active personal management or (ii) The combination of active personal labor and active personal management; and (3) The estate has a share of the profits or losses from the farming operation commensurate... farming operation that are at risk for a loss, with the level of risk being commensurate with the legal...

  18. 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…

  19. 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

  20. 17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... depreciation. 1 210.12-28 Section 210.12-28 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... § 210.12-28 Real estate and accumulated depreciation. 1 [For Certain Real Estate Companies] Column A... income statements is computed 1 All money columns shall be totaled. 2 The description for each property...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... depreciation. 1 210.12-28 Section 210.12-28 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... § 210.12-28 Real estate and accumulated depreciation. 1 [For Certain Real Estate Companies] Column A... income statements is computed 1 All money columns shall be totaled. 2 The description for each property...

  2. 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. 560.37 Section 560.37 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY LENDING AND INVESTMENT Lending and Investment Powers for Federal Savings Associations § 560.37 Real estate...

  3. 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... TREASURY LENDING AND INVESTMENT Lending and Investment Provisions Applicable to all Savings Associations § 560.100 Real estate lending standards; purpose and scope. This section, and § 560.101 of this subpart...

  4. 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...

  5. 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

    ... nominal, and for which duplicative fees are not charged. B. Marketing by a Real Estate Broker or Agent Directed to Particular Homebuyers or Sellers In some circumstances, marketing services performed on behalf... position to refer settlement service business and through marketing can affirmatively influence a homebuyer...

  6. 78 FR 24227 - Notice of Proposed Information Collection; Comment Request: Real Estate Settlement Procedures Act...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-24

    ... Information Collection; Comment Request: Real Estate Settlement Procedures Act (RESPA) Disclosures AGENCY.... Description of the need for the information and proposed use: The Real Estate Settlement Procedures Act of... Act), rulemaking authority for and certain enforcement authorities with respect to the Real Estate...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 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. 26 CFR 301.7506-1 - Administration of real estate acquired by the United States.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 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...

  9. 26 CFR 301.7506-1 - Administration of real estate acquired by the United States.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 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...

  10. Ranking of options of real estate use by expert assessments mathematical processing

    NASA Astrophysics Data System (ADS)

    Lepikhina, O. Yu; Skachkova, M. E.; Mihaelyan, T. A.

    2018-05-01

    The article is devoted to the development of the real estate assessment concept. In conditions of multivariate using of the real estate method based on calculating, the integral indicator of each variant’s efficiency is proposed. In order to calculate weights of criteria of the efficiency expert method, Analytic hierarchy process and its mathematical support are used. The method allows fulfilling ranking of alternative types of real estate use in dependence of their efficiency. The method was applied for one of the land parcels located on Primorsky district in Saint Petersburg.

  11. 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...

  12. 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...

  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, 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...

  15. 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...

  16. 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)

  17. 26 CFR 301.7517-1 - Furnishing on request of statement explaining estate or gift valuation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... estate or gift valuation. 301.7517-1 Section 301.7517-1 Internal Revenue INTERNAL REVENUE SERVICE... estate or gift valuation. (a) In general. Section 7517 requires the Service to furnish to a taxpayer, at the request of that taxpayer, a statement explaining the estate, gift or generation-skipping transfer...

  18. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  19. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  20. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  1. Kontinuierliche Wanddickenbestimmung und Visualisierung des linken Herzventrikels

    NASA Astrophysics Data System (ADS)

    Dornheim, Lars; Hahn, Peter; Oeltze, Steffen; Preim, Bernhard; Tönnies, Klaus D.

    Zur Bestimmung von Defekten in der Herztätigkeit kann die Veränderung der Wanddicke des linken Ventrikels in zeitlichen MRTAufnahmesequenzen gemessen werden. Derzeit werden für diese Bestimmung im allgemeinen nur die aufwändig manuell erstellte Segmentierungen der Endsystole und Enddiastole benutzt. Wir stellen ein bis auf die Startpunktinitialisierung automatisches Verfahren zur Bestimmung der Wanddicke des linken Ventrikels und ihrer Veränderung vor, das auf einer vollständigen Segmentierung der Herzwand in allen Zeitschritten durch ein dynamisches dreidimensionales Formmodell (Stabiles Feder-Masse-Modell) basiert. Dieses Modell nutzt bei der Segmentierung neben der Grauwertinformation eines Zeitschrittes auch die Segmentierungen der anderen Zeitschritte und ist so aufgebaut, dass die Wanddicken direkt gemessen und visualisiert werden können. Auf diese Weise werden die lokalen Wanddickenextrema über den gesamten Aufnahmezeitraum detektiert, auch wenn sie nicht in die Endsystole bzw. -diastole fallen. Das Verfahren wurde auf sechs 4D-Kardio-MRT-Datensätzen evaluiert und stellte sich als sehr robust bzgl. der einzig nötigen Interaktion heraus.

  2. 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.

  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. 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...

  5. 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,…

  6. 76 FR 32880 - Encouraging New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    ... Encouraging New Markets Tax Credit Non-Real Estate Investments AGENCY: Internal Revenue Service (IRS... markets tax credit. Specifically, this document invites comments from the public on how the new markets tax credit program may be amended to encourage non-real estate investments. The regulations will...

  7. 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.

  8. Estate Planning for Parents of LD Children.

    ERIC Educational Resources Information Center

    Rothschild, Edmund W.

    1986-01-01

    An attorney offers advice to parents regarding estate planning for their learning disabled children. Problems are discussed regarding issues for the minor and planning for the grown child incapable of managing financial affairs. (CL)

  9. Hinderniserkennung und -verfolgung mit einer PMD-kamera im automobil

    NASA Astrophysics Data System (ADS)

    Schamm, Thomas; Vacek, Stefan; Natroshvilli, Koba; Marius Zöllner, J.; Dillmann, Rüdiger

    Die Detektion von Hindernissen vor dem Automobil ist eine Hauptanforderung an moderne Fahrerassistenzsysteme (FAS). In dieser Arbeit wird ein System vorgestellt, das mit Hilfe einer PMDKamera (Photomischdetektor) Hindernisse auf der Fahrspur erkennt und deren relevante Parameter bestimmt. Durch die PMD-Kamera werden zunächst 3D-Tiefenbilder der Fahrzeugumwelt generiert. Nach einem initialen Filterprozess werden im Tiefenbild mit Hilfe eines Bereichswachstumsverfahrens Hindernisse gesucht. Zur Stabilisierung des Verfahrens und zur Parameterberechnung wird ein Kaiman Filter eingesetzt. Das Ergebnis ist eine Liste aller Hindernisse im Fahrbereich des Automobils.

  10. 26 CFR 301.6861-1 - Jeopardy assessments of income, estate, gift, and certain excise taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Jeopardy assessments of income, estate, gift..., Bankruptcy, and Receiverships Jeopardy § 301.6861-1 Jeopardy assessments of income, estate, gift, and certain... that the assessment or collection of a deficiency in income, estate, gift, or chapter 41, 42, 43, or 44...

  11. Cellar-Associated Saccharomyces cerevisiae Population Structure Revealed High-Level Diversity and Perennial Persistence at Sauternes Wine Estates

    PubMed Central

    Börlin, Marine; Venet, Pauline; Claisse, Olivier; Salin, Franck

    2016-01-01

    ABSTRACT Three wine estates (designated A, B, and C) were sampled in Sauternes, a typical appellation of the Bordeaux wine area producing sweet white wine. From those wine estates, 551 yeast strains were collected between 2012 and 2014, added to 102 older strains from 1992 to 2011 from wine estate C. All the strains were analyzed through 15 microsatellite markers, resulting in 503 unique Saccharomyces cerevisiae genotypes, revealing high genetic diversity and a low presence of commercial yeast starters. Population analysis performed using Fst genetic distance or ancestry profiles revealed that the two closest wine estates, B and C, which have juxtaposed vineyard plots and common seasonal staff, share more related isolates with each other than with wine estate A, indicating exchange between estates. The characterization of isolates collected 23 years ago at wine estate C in relation to recent isolates obtained at wine estate B revealed the long-term persistence of isolates. Last, during the 2014 harvest period, a temporal succession of ancestral subpopulations related to the different batches associated with the selective picking of noble rotted grapes was highlighted. IMPORTANCE High genetic diversity of S. cerevisiae isolates from spontaneous fermentation on wine estates in the Sauternes appellation of Bordeaux was revealed. Only 7% of all Sauternes strains were considered genetically related to specific commercial strains. The long-term persistence (over 20 years) of S. cerevisiae profiles on a given wine estate is highlighted. PMID:26969698

  12. Cellar-Associated Saccharomyces cerevisiae Population Structure Revealed High-Level Diversity and Perennial Persistence at Sauternes Wine Estates.

    PubMed

    Börlin, Marine; Venet, Pauline; Claisse, Olivier; Salin, Franck; Legras, Jean-Luc; Masneuf-Pomarede, Isabelle

    2016-05-15

    Three wine estates (designated A, B, and C) were sampled in Sauternes, a typical appellation of the Bordeaux wine area producing sweet white wine. From those wine estates, 551 yeast strains were collected between 2012 and 2014, added to 102 older strains from 1992 to 2011 from wine estate C. All the strains were analyzed through 15 microsatellite markers, resulting in 503 unique Saccharomyces cerevisiae genotypes, revealing high genetic diversity and a low presence of commercial yeast starters. Population analysis performed using Fst genetic distance or ancestry profiles revealed that the two closest wine estates, B and C, which have juxtaposed vineyard plots and common seasonal staff, share more related isolates with each other than with wine estate A, indicating exchange between estates. The characterization of isolates collected 23 years ago at wine estate C in relation to recent isolates obtained at wine estate B revealed the long-term persistence of isolates. Last, during the 2014 harvest period, a temporal succession of ancestral subpopulations related to the different batches associated with the selective picking of noble rotted grapes was highlighted. High genetic diversity of S. cerevisiae isolates from spontaneous fermentation on wine estates in the Sauternes appellation of Bordeaux was revealed. Only 7% of all Sauternes strains were considered genetically related to specific commercial strains. The long-term persistence (over 20 years) of S. cerevisiae profiles on a given wine estate is highlighted. Copyright © 2016, American Society for Microbiology. All Rights Reserved.

  13. 27 CFR 70.183 - Administration and disposition of real estate acquired by the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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 be...

  14. 27 CFR 70.183 - Administration and disposition of real estate acquired by the United States.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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 be...

  15. 27 CFR 70.183 - Administration and disposition of real estate acquired by the United States.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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 be...

  16. Charitable Estate Planning and Subsequent Wealth Accumulation: Why Percentage Gifts May Be Worth More than We Thought

    ERIC Educational Resources Information Center

    James, Russell N., III

    2010-01-01

    Educational institutions receive a disproportionately large share of their gift income from estates. Charitable estate plans often donate a share of the total estate, rather than a specific dollar amount. The value of this type of planned gift depends not only on the value of the estate at the time the plan is signed, but also on the individual's…

  17. Evolution of Greenery in Housing Estates

    NASA Astrophysics Data System (ADS)

    Kłopotowski, Maciej

    2017-10-01

    One of the basic values of multi-family housing estates which were built in the second half of the 20th century was their green areas. It was assumed that open spaces would serve both recreational and health purposes (related to air ventilation or air purification). In Poland, as in other socialist countries, these areas were parameterized and their size was defined in the relevant legislative documents. The principles of location of these sites in the structure of the estate as well as their equipment have changed during the period taken under consideration. Comparative analysis of specific realizations allows for their characterization and evaluation and reference to contemporary views. In the 1940s and 1950s, these areas were designed in the form of small squares and green areas located in the neighbourhood of the streets. In the sixties and seventies there were small residential parks (usually less than 1 ha). In the 1980s, extensive green areas were being developed which, for economic reasons, remained untouched in a functional way. Another decade (1990s) is associated with political and economic changes in Poland. In the case of estate greenery, it resulted in a complete deviation from its implementation. However, green was introduced on the roofs of buildings (including underground garages). Nowadays, the return to the design of large areas of greenery connected with housing development is being re-established. Their main function is recreational and leisure. One of the new tasks assigned to them is the task of gathering precipitation water. As a result of the analyses conducted, the author indicates which of the historical realizations (chosen periods) best meet modern needs and which can be adapted.

  18. 26 CFR 20.2056(b)-7 - Election with respect to life estate for surviving spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... divided to reflect the partial election on the basis of the fair market value of the property at the time... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Election with respect to life estate for..., 1954 Taxable Estate § 20.2056(b)-7 Election with respect to life estate for surviving spouse. (a) In...

  19. 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.

  20. 26 CFR 20.6325-1 - Release of lien or partial discharge of property; transfer certificates in nonresident estates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...(b) must be added to the date of death value of the decedent's gross estate situated in the United... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES... insure avoidance of liability for taxes and penalties only by demanding and receiving transfer...

  1. 26 CFR 20.6325-1 - Release of lien or partial discharge of property; transfer certificates in nonresident estates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...(b) must be added to the date of death value of the decedent's gross estate situated in the United... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS... insure avoidance of liability for taxes and penalties only by demanding and receiving transfer...

  2. 26 CFR 20.6325-1 - Release of lien or partial discharge of property; transfer certificates in nonresident estates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...(b) must be added to the date of death value of the decedent's gross estate situated in the United... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES... insure avoidance of liability for taxes and penalties only by demanding and receiving transfer...

  3. 26 CFR 20.6325-1 - Release of lien or partial discharge of property; transfer certificates in nonresident estates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...(b) must be added to the date of death value of the decedent's gross estate situated in the United... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES... insure avoidance of liability for taxes and penalties only by demanding and receiving transfer...

  4. 26 CFR 20.6325-1 - Release of lien or partial discharge of property; transfer certificates in nonresident estates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...(b) must be added to the date of death value of the decedent's gross estate situated in the United... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS... insure avoidance of liability for taxes and penalties only by demanding and receiving transfer...

  5. 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…

  6. 7 CFR 1955.111 - Sale of real estate for RH purposes (housing).

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 14 2011-01-01 2011-01-01 false 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 (housing...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 14 2013-01-01 2013-01-01 false 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 (housing...

  8. 7 CFR 1955.111 - Sale of real estate for RH purposes (housing).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 14 2014-01-01 2014-01-01 false 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 (housing...

  9. 7 CFR 1955.111 - Sale of real estate for RH purposes (housing).

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 14 2012-01-01 2012-01-01 false 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 (housing...

  10. Adding Value by Hospital Real Estate: An Exploration of Dutch Practice.

    PubMed

    van der Zwart, Johan; van der Voordt, Theo J M

    2016-01-01

    To explore how hospital real estate can add value to the healthcare organization, which values are prioritized in practice, and why. Dutch healthcare organizations are self-responsible for the costs and benefits of their accommodation. Meanwhile, a lively debate is going on about possible added values of corporate and public real estate in the fields of corporate real estate management and facility management. This article connects both worlds and compares insights from literature with experiences from practice. Added values extracted from literature have been discussed with 15 chief executive officers and project leaders of recently newly built hospitals in the Netherlands. Interviewees were asked (1) which values are included in the design and management of their hospital and why, (2) to prioritize most important values from a list of nine predefined values, and (3) to explain how the chosen real estate decisions are supposed to support organizational objectives. Stimulating innovation, user satisfaction, and improving organizational culture are most highly valued, followed by improving productivity, reducing building costs, and creating building flexibility. Image, risk control, and financing possibilities got lower rankings. The findings have been used to develop a value-impact matrix that connects nine values to various stakeholders and possible interventions. The findings and the value-impact matrix can make different stakeholders aware of many possible added values of hospital real estate, potential synergy and conflicts between different values, and how to steer on value add in different phases of the life cycle. © The Author(s) 2015.

  11. 77 FR 22516 - Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-16

    ... Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts... corporation to a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT) and will affect... may not be circumvented * * * through the use of a regulated investment company, a real estate...

  12. 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, and...

  13. 14 CFR 1204.501 - Delegation of authority-to take actions in real estate and related matters.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 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, and...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 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, and...

  15. The Effects of the Federal Estate Tax on Nonindustrial Private Landowners

    Treesearch

    Tamara Cushing; Steve Bullard; John Greene; Ted Beauvias

    1998-01-01

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

  16. 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…

  17. Research on the optimization of quota design in real estate

    NASA Astrophysics Data System (ADS)

    Sun, Chunling; Ma, Susu; Zhong, Weichao

    2017-11-01

    Quota design is one of the effective methods of cost control in real estate development project and widely used in the current real estate development project to control the engineering construction cost, but quota design have many deficiencies in design process. For this purpose, this paper put forward a method to achieve investment control of real estate development project, which combine quota design and value engineering(VE) at the stage of design. Specifically, it’s an optimizing for the structure of quota design. At first, determine the design limits by investment estimate value, then using VE to carry on initial allocation of design limits and gain the functional target cost, finally, consider the whole life cycle cost (LCC) and operational problem in practical application to finish complex correction for the functional target cost. The improved process can control the project cost more effectively. It not only can control investment in a certain range, but also make the project realize maximum value within investment.

  18. 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)

  19. The Texas Real Estate Licensee 1984: A Profile. Teachers Instructional Packet, TIP No. 13, Spring 1987.

    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 characteristics of Texas real estate licensees based on a 1984 state survey which focused on the demographic, educational, business, career, income, and job specialization characteristics of a…

  20. Real Estate: Homeowners Assistance Program

    DTIC Science & Technology

    1992-06-12

    Army Regulation 405–16 Real Estate Homeowners Assistance Program Headquarters Department of the Army Washington, DC 12 June 1992 UNCLASSIFIED Report...Classification of Abstract unclassified Limitation of Abstract UU Number of Pages 23 SUMMARY of CHANGE AR 405–16 Homeowners Assistance Program This...properties acquired under the Homeowners Assistance Program (HAP) (para 7). o Delegates to Chief of Engineers, with the power to redelegate, execution of deeds

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