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Sample records for estates das brennstoffkennzahl-verfahren

  1. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

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

  2. Real Estate Career Opportunities.

    ERIC Educational Resources Information Center

    Lyon, Robert; Gardner, Gene

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

  3. 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.

  4. 25 CFR 11.712 - Closing estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Closing estate. 11.712 Section 11.712 Indians BUREAU OF... 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...

  5. 25 CFR 11.712 - Closing estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Closing estate. 11.712 Section 11.712 Indians BUREAU OF... 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...

  6. 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...

  7. 25 CFR 11.712 - Closing estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Closing estate. 11.712 Section 11.712 Indians BUREAU OF... 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...

  8. 25 CFR 11.712 - Closing estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Closing estate. 11.712 Section 11.712 Indians BUREAU OF... 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...

  9. 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…

  10. Estate Strategies: A Guide to Good Practice.

    ERIC Educational Resources Information Center

    Higher Education Funding Council for England, Bristol.

    This guide explores key points in the development and execution of estate strategies for institutions of higher education, including: discussions on the benefits of an estate strategy; a list of self-assessment questions to consider; a breakdown of the strategy process, roles and responsibilities of various stakeholders; and the estate strategy…

  11. 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:…

  12. 5 CFR 1651.8 - Participant's estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  13. 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)

  14. 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 estate held exclusively for personal use and...

  15. Real estate management program implementation handbook

    NASA Technical Reports Server (NTRS)

    1991-01-01

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

  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...

  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...

  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...

  19. 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...

  20. 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...

  1. 7 CFR 1400.206 - Estates.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... engaged in farming if: (1) The estate, as a legal entity, makes a significant contribution of either: (i... 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...

  2. 7 CFR 1400.206 - Estates.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... engaged in farming if: (1) The estate, as a legal entity, makes a significant contribution of either: (i... 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...

  3. 7 CFR 1400.206 - Estates.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... engaged in farming if: (1) The estate, as a legal entity, makes a significant contribution of either: (i... 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...

  4. 7 CFR 1400.206 - Estates.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... engaged in farming if: (1) The estate, as a legal entity, makes a significant contribution of either: (i... 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...

  5. 7 CFR 1400.206 - Estates.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... engaged in farming if: (1) The estate, as a legal entity, makes a significant contribution of either: (i... 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...

  6. Real Estate Needs Survey, Fall 1979.

    ERIC Educational Resources Information Center

    Johnson County Community Coll., Overland Park, KS.

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

  7. 31 CFR 306.65 - Decedent's estate.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Decedent's estate. 306.65 Section 306.65 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE FISCAL SERVICE GENERAL REGULATIONS GOVERNING U.S. SECURITIES Assignments in Behalf of Estates of...

  8. 31 CFR 360.71 - Decedent's estate.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Decedent's estate. 360.71 Section 360.71 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... accounting for the estate, the court's decree of distribution, or other appropriate evidence is required....

  9. 31 CFR 306.65 - Decedent's estate.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Decedent's estate. 306.65 Section 306.65 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... unmatured securities. A certified copy of the court-approved final accounting for the estate, the...

  10. 31 CFR 306.65 - Decedent's estate.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Decedent's estate. 306.65 Section 306.65 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... unmatured securities. A certified copy of the court-approved final accounting for the estate, the...

  11. 31 CFR 360.71 - Decedent's estate.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Decedent's estate. 360.71 Section 360.71 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... accounting for the estate, the court's decree of distribution, or other appropriate evidence is required....

  12. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  16. 26 CFR 20.2053-4 - Deduction for claims against the 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.../applicability date. This section applies to the estates of decedents dying on or after October 20, 2009....

  17. 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...

  18. 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  20. 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...

  1. 25 CFR 700.331 - Application for life estate leases.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  2. 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...

  3. 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...

  4. 26 CFR 20.2205-1 - Reimbursement out of estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Reimbursement out of estate. 20.2205-1 Section 20.2205-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Miscellaneous §...

  5. 26 CFR 20.2205-1 - Reimbursement out of estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Reimbursement out of estate. 20.2205-1 Section 20.2205-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Miscellaneous §...

  6. 26 CFR 20.2205-1 - Reimbursement out of estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Reimbursement out of estate. 20.2205-1 Section 20.2205-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Miscellaneous §...

  7. 26 CFR 20.2205-1 - Reimbursement out of estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Reimbursement out of estate. 20.2205-1 Section 20.2205-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Miscellaneous §...

  8. 26 CFR 20.2205-1 - Reimbursement out of estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Reimbursement out of estate. 20.2205-1 Section 20.2205-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Miscellaneous §...

  9. 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...

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

  11. 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...

  12. 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...

  13. 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...

  14. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  15. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  16. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  17. 12 CFR 365.2 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... real estate market in its lending area to ensure that its real estate lending policies continue to be appropriate for current market conditions. (d) The real estate lending policies adopted pursuant to this... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Real estate lending standards. 365.2...

  18. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... in the real estate market in its lending area to ensure that its real estate lending policies continue to be appropriate for current market conditions. (d) Interagency guidelines. The real estate... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Real estate lending standards. 208.51...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  20. 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...

  1. 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)

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

    ERIC Educational Resources Information Center

    Lyon, Robert

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

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-30

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

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

    PubMed

    Campobasso, F D

    2000-05-01

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

  5. 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.

  6. 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...

  7. 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...

  8. The Isolated Estate: An Agricultural Location Game.

    ERIC Educational Resources Information Center

    Cromley, Robert G.

    1980-01-01

    Describes a simulation, "The Isolated Estate," which introduces geography students to the Von Thonen model and game theory. The objective of the game is to make textbook concepts more realistic. Concepts illustrated through the game include agricultural land use, economic rent, competetive bidding, inequities associated with differential incomes,…

  9. 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)

  10. Competency Based Curriculum for Real Estate Agent.

    ERIC Educational Resources Information Center

    McCloy, Robert J.

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

  11. 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…

  12. 31 CFR 315.71 - Decedent's estate.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Decedent's estate. 315.71 Section 315.71 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE..., D, E, F, G, H, J, AND K, AND U.S. SAVINGS NOTES Deceased Owner, Coowner or Beneficiary §...

  13. Estates information. Zero plus one equals zero.

    PubMed

    Moore, W

    1992-01-30

    Provider units have greater incentives than ever to run the estate efficiently, but they need sound information to do so. We explore: why the new capital charging system broke down, and whether it can get back on the rails; how the ubiquitous works information management system (WIMS) has responded to the challenge of the reforms; how space utilization reviews can contribute to business planning.

  14. The Egyptian Press: An Official Fourth Estate.

    ERIC Educational Resources Information Center

    Lawhorne, Clifton O.

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

  15. 31 CFR 360.71 - Decedent's estate.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Decedent's estate. 360.71 Section 360.71 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE FISCAL SERVICE REGULATIONS GOVERNING DEFINITIVE UNITED STATES SAVINGS BONDS, SERIES I Deceased...

  16. Why Real Estate Makes Sense for Endowments.

    ERIC Educational Resources Information Center

    Kiser, Arthur G., Jr.

    1985-01-01

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

  17. 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. PMID:21548432

  18. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 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...

  19. 12 CFR 141.16 - Improved residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 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...

  20. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 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...

  1. 12 CFR 141.16 - Improved residential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 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...

  2. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 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...

  3. 7 CFR 767.101 - Leasing real estate inventory property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. 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...

  5. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... directives by the approprate Air Force Regional Civil Engineer (AFRCE). Such reports need not be submitted to.... (viii) Engineering Feasibility Study (if construction is planned). (ix) Draft Acquisition Report is... § 644.23 Real Estate Planning Documents. (a) Real Estate Planning Reports. (1) A Real Estate...

  6. 26 CFR 301.6018-1 - Estate tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Estate tax returns. 301.6018-1 Section 301.6018... ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6018-1 Estate tax returns. For provisions relating to requirement of estate tax returns, see §§ 20.6018-1 to...

  7. 7 CFR 1955.130 - Real estate brokers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  8. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  9. 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 Section 541.15 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR... improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  10. 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 Section 141.15 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY DEFINITIONS FOR... improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  11. 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 Section 141.15 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY DEFINITIONS FOR... improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  12. 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 Section 541.15 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR... improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  13. 25 CFR 700.145 - Payments to estates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Payments to estates. 700.145 Section 700.145 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Relocation Requirements § 700.145 Payments to estates. (a) Relocation benefits can be paid to the estate of...

  14. 25 CFR 700.145 - Payments to estates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 false Payments to estates. 700.145 Section 700.145 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Relocation Requirements § 700.145 Payments to estates. (a) Relocation benefits can be paid to the estate of...

  15. 25 CFR 700.145 - Payments to estates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false Payments to estates. 700.145 Section 700.145 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Relocation Requirements § 700.145 Payments to estates. (a) Relocation benefits can be paid to the estate of...

  16. 25 CFR 700.145 - Payments to estates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false Payments to estates. 700.145 Section 700.145 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Relocation Requirements § 700.145 Payments to estates. (a) Relocation benefits can be paid to the estate of...

  17. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Improved nonresidential real estate. 541.15 Section 541.15 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.15 Improved nonresidential real estate. The term improved nonresidential real estate...

  18. 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 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.23 Residential real estate. The terms residential real estate or residential real property mean:...

  19. 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...

  20. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Improved residential real estate. 541.16 Section 541.16 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.16 Improved residential real estate. The term improved residential real estate...

  1. 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…

  2. 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 541.21 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.21 Nonresidential real estate. The terms nonresidential real estate or nonresidential real...

  3. 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 644.30 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.30 Preliminary real estate work....

  4. 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

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Extension of time for payment of estate tax where estate consists largely of interest in closely held business. 20.6166A-1 Section 20.6166A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  5. Inca Royal Estates in the Sacred Valley

    NASA Astrophysics Data System (ADS)

    McKim Malville, J.

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

  6. Toxic real estate; Marketing site assessments

    SciTech Connect

    Bishop, J.

    1989-03-01

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

  7. Physician alignment strategies and real estate.

    PubMed

    Czerniak, Thomas A

    2012-06-01

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

  8. 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...

  9. 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 §...

  10. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Fees for consular death and estates...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Fees for consular death and estates...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Fees for consular death and estates...

  14. 22 CFR 72.31 - Fees for consular death and estates services.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Fees for consular death and estates...

  15. 38 CFR 36.4515 - Estate of veteran in real property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Estate of veteran in real... (CONTINUED) LOAN GUARANTY Direct Loans § 36.4515 Estate of veteran in real property. (a) The estate in the...: (1) A fee simple estate therein, legal or equitable; or (2) A leasehold estate running or...

  16. 26 CFR 20.2031-1 - Definition of gross estate; valuation of property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate... described in sections 2033 through 2044. The gross estate of a decedent who died before October 17, 1962... dying after October 16, 1962, and before July 1, 1964), in the case of a decedent dying after October...

  17. 26 CFR 20.2056(b)-7 - Election with respect to life estate for surviving spouse.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16... to estates of decedents dying after December 31, 1981, for qualified terminable interest property as...) Annuities payable from trusts in the case of estates of decedents dying on or before October 24, 1992,...

  18. 26 CFR 20.2031-1 - Definition of gross estate; valuation of property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate... described in sections 2033 through 2044. The gross estate of a decedent who died before October 17, 1962... dying after October 16, 1962, and before July 1, 1964), in the case of a decedent dying after October...

  19. 26 CFR 20.2031-1 - Definition of gross estate; valuation of property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate... described in sections 2033 through 2044. The gross estate of a decedent who died before October 17, 1962... dying after October 16, 1962, and before July 1, 1964), in the case of a decedent dying after October...

  20. 26 CFR 20.2056(b)-7 - Election with respect to life estate for surviving spouse.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16... to estates of decedents dying after December 31, 1981, for qualified terminable interest property as...) Annuities payable from trusts in the case of estates of decedents dying on or before October 24, 1992,...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate... described in sections 2033 through 2044. The gross estate of a decedent who died before October 17, 1962... dying after October 16, 1962, and before July 1, 1964), in the case of a decedent dying after October...

  2. 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... described in sections 2033 through 2044. The gross estate of a decedent who died before October 17, 1962... dying after October 16, 1962, and before July 1, 1964), in the case of a decedent dying after October...

  3. 26 CFR 20.2056(b)-7 - Election with respect to life estate for surviving spouse.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16... to estates of decedents dying after December 31, 1981, for qualified terminable interest property as...) Annuities payable from trusts in the case of estates of decedents dying on or before October 24, 1992,...

  4. 26 CFR 20.2056(b)-7 - Election with respect to life estate for surviving spouse.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16... to estates of decedents dying after December 31, 1981, for qualified terminable interest property as...) Annuities payable from trusts in the case of estates of decedents dying on or before October 24, 1992,...

  5. Das DNA-Puzzle

    NASA Astrophysics Data System (ADS)

    Kirchner, Stefan

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

  6. Growing estates role in theatre arena.

    PubMed

    Baillie, Jonathan

    2010-02-01

    NHS Trust boards' growing demands for major capital purchases to offer both short-term "added value", and sound longer-term ROI, coupled with estates and facilities teams' growing involvement in specifying, installing, and subsequently maintaining, the sophisticated equipment and control systems found in modern-day operating theatres, have meant a radical re-think in approach to winning new business for Trumpf Medical Systems. MD Oliver Law explained the background and thinking to the change in strategy, and discussed the company's ambitious future plans, with HEJ's Jonathan Baillie. PMID:20198957

  7. 78 FR 24227 - Notice of Proposed Information Collection; Comment Request: Real Estate Settlement Procedures Act...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-24

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

  8. 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.

  9. 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…

  10. 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...

  11. 76 FR 78977 - Real Estate Settlement Procedures Act (Regulation X)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-20

    ... with greater and more timely information on the nature and costs of the residential real estate... to increase unnecessarily the costs of certain settlement services; and (2) a reduction in the... estate taxes and insurance.\\1\\ RESPA also prohibits unearned fees in connection with federally...

  12. 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 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS... structures; or (g) Leasehold interests in the above real estate....

  13. 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 Section 211.1 Navigation and Navigable Waters CORPS OF ENGINEERS, DEPARTMENT OF THE ARMY, DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS...

  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. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  16. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  17. 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 Section 764.104 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS DIRECT LOAN MAKING Requirements for All Direct Program Loans § 764.104 General real estate...

  18. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  19. 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…

  20. 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 impact of life on…

  1. 26 CFR 1.318-3 - Estates, trusts, and options.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....318-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Definitions; Constructive Ownership of Stock § 1.318-3 Estates, trusts, and options... this chapter (Estate Tax Regulations) for use in ascertaining the value of an interest in property...

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

    SciTech Connect

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

    1995-12-31

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

  3. 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,…

  4. 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...

  5. Visions of 21st Century University Environments: The Significance of Estates Strategies. Specialisms for Generalists

    ERIC Educational Resources Information Center

    Locke, William

    2004-01-01

    In addressing the issue of estates strategy, this paper considers the impact of estate on university planning and why it has been underestimated, the implications of institutional missions for estates strategies and ways of making estates strategy integral to university planning. A major theme is the significance of a Higher Education…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., THEIR PROPERTY AND ESTATES DEATHS AND ESTATES Personal Estates of Deceased United States Citizens and Nationals § 72.25 Transfer of personal estate to Department of State. (a) If no claimant with a legal right... manner as United States Government-owned foreign excess property under Title IV of the Federal...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., THEIR PROPERTY AND ESTATES DEATHS AND ESTATES Personal Estates of Deceased United States Citizens and Nationals § 72.25 Transfer of personal estate to Department of State. (a) If no claimant with a legal right... manner as United States Government-owned foreign excess property under Title IV of the Federal...

  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,...

  9. 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,...

  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...

  11. 12 CFR 560.172 - Re-evaluation of real estate owned.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... estate that is sold and reacquired less than 12 months subsequent to the most recent appraisal made... 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... estate that is sold and reacquired less than 12 months subsequent to the most recent appraisal made... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Re-evaluation of real estate owned. 560.172... of real estate owned. A savings association shall appraise each parcel of real estate owned at...

  13. 26 CFR 20.2036-1 - Transfers with retained life estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2036-1... had retained an interest in the CRAT for a term of years and had died during the term. The result also... estate for the balance of the 10-year term if D died during that term, then the portion of trust...

  14. 26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  15. 26 CFR 20.2036-1 - Transfers with retained life estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2036-1... had retained an interest in the CRAT for a term of years and had died during the term. The result also... estate for the balance of the 10-year term if D died during that term, then the portion of trust...

  16. 25 CFR 179.4 - When does a life estate terminate?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 25 CFR 179.3 - What law applies to life estates?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true What law applies to life estates? 179.3 Section 179.3 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.3 What law applies to life estates? (a) AIPRA applies to life estates created...

  18. 25 CFR 179.3 - What law applies to life estates?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false What law applies to life estates? 179.3 Section 179.3 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.3 What law applies to life estates? (a) AIPRA applies to life estates created...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false When does a life estate terminate? 179.4 Section 179.4 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.4 When does a life estate terminate? A life estate terminates upon relinquishment...

  20. 25 CFR 179.4 - When does a life estate terminate?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false When does a life estate terminate? 179.4 Section 179.4 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.4 When does a life estate terminate? A life estate terminates upon relinquishment...

  1. 25 CFR 179.4 - When does a life estate terminate?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true When does a life estate terminate? 179.4 Section 179.4 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.4 When does a life estate terminate? A life estate terminates upon relinquishment...

  2. 25 CFR 179.3 - What law applies to life estates?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false What law applies to life estates? 179.3 Section 179.3 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.3 What law applies to life estates? (a) AIPRA applies to life estates created...

  3. 25 CFR 179.4 - When does a life estate terminate?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false When does a life estate terminate? 179.4 Section 179.4 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.4 When does a life estate terminate? A life estate terminates upon relinquishment...

  4. 25 CFR 179.3 - What law applies to life estates?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false What law applies to life estates? 179.3 Section 179.3 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.3 What law applies to life estates? (a) AIPRA applies to life estates created...

  5. 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...

  6. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 25 CFR 179.3 - What law applies to life estates?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  9. 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...

  10. 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...

  11. 22 CFR 72.22 - Release of personal estate to legal representative.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... remains or protection of the estate (see 22 CFR 22.1); (3) The legal representative executes a release in... estate to the Secretary of State under 22 CFR 72.25, the consular officer may release the personal estate... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Release of personal estate to...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... remains or protection of the estate (see 22 CFR 22.1); (3) The legal representative executes a release in... estate to the Secretary of State under 22 CFR 72.25, the consular officer may release the personal estate... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Release of personal estate to...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... remains or protection of the estate (see 22 CFR 22.1); (3) The legal representative executes a release in... estate to the Secretary of State under 22 CFR 72.25, the consular officer may release the personal estate... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Release of personal estate to...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... remains or protection of the estate (see 22 CFR 22.1); (3) The legal representative executes a release in... estate to the Secretary of State under 22 CFR 72.25, the consular officer may release the personal estate... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Release of personal estate to...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... remains or protection of the estate (see 22 CFR 22.1); (3) The legal representative executes a release in... estate to the Secretary of State under 22 CFR 72.25, the consular officer may release the personal estate... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Release of personal estate to...

  16. Connecting the Dots in DAS

    ERIC Educational Resources Information Center

    Ford, Tracy

    2012-01-01

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

  17. Quality of effluents from Hattar Industrial Estate

    PubMed Central

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

    2006-01-01

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

  18. Teaching Persuasion and Communication Issues in the Real Estate Business.

    ERIC Educational Resources Information Center

    Cleary, Rochelle D.; DiGaetani, John L.

    1986-01-01

    Describes a business communication teaching technique that uses role playing related to issues of the real estate business. Helps students to develop skill in persuasion, problem analysis, and decision making. (CH)

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

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

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

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

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

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

  1. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... the site for its intended ultimate use. (viii) A formal legal commitment in the form of a resolution... the General Services Administration. The Real Estate document in support of such proposed...

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

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

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

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

    SciTech Connect

    Not Available

    1994-09-01

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

  4. New vegetation map of Castelporziano presidential estate

    NASA Astrophysics Data System (ADS)

    Della Rocca, Antonio B.; Pignatti, Sandro; Bianco, Pietro M.; Mugnoli, Stefano

    2003-03-01

    The 'Tenuta di Castelporziano' (Castelporziano Presidential Estate) is an important area for the study of Mediterranean coastal and dune ecosystems. The need of providing a new and detailed Vegetation Map rose for the environmental monitoring of that area and its efficient management. All activities were developed using remote sensing images acquired by a new 12 band DAEDALUS sensor, in the course of a specific monitoring aero-campaign organized by ENEA. The realization of the map, lasted one year, can be divided into two blocks: (1)remote sensing image processing methodologies, developed at the ENEA-Casaccia Research Center (Rome), by experts of Remote Sensing Department; and (2) 'in situ' work, realized by ecologists and botanical experts of University of Rome 'La Sapienza'. Image processing steps were organized as follows: (i) geometric correction and georeferencing of the images; (ii) classification; (iii) mosaicking; (iv) conversion into vector layer and editing. As concerns image processing, ERDAS/IMAGINE system was used, while ARC/INFO system was used for vector layers management and map printing. At the end of all activities the map accuracy was tested by a statistical procedure: the global accuracy was about of 88%. The map is integrated in a information system (SITAC), a GIS realized by ENEA.

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

    SciTech Connect

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

    1999-04-27

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

  6. 26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special lien for estate tax deferred under... OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  12. 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.

  13. Deworming/family planning project launched on estate.

    PubMed

    Siva, V

    1979-01-01

    A deworming/family planning project funded by JOICFP was successfully initiated in Kerling Estate, Kuala Kubu Bahru, Malaysia. Rapport between estate management, workers, and the National Family Planning Board helped establish the project. A recent Gotong-Royong or community self-help project had encouraged enthusiasm among workers to clean up the estate. Mothers were exhorted to plan their families and devote attention to the health and welfare of the children. The need for parents to understand the causes of infestation and educate their children to wear slippers or shoes and develop good toilet habits was emphasized by Dr. Nor Laily Aziz. Continuing National Family Planning Board and Government support was pledged.

  14. 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. PMID:26495550

  15. 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.

  16. Study on Amortization Time and Rationality in Real Estate Investment

    NASA Astrophysics Data System (ADS)

    Li, Yancang; Zhou, Shujing; Suo, Juanjuan

    Amortization time and rationality has been discussed a lot in real estate investment research. As the price of real estate is driven by Geometric Brown Motion (GBM), whether the mortgagors should amortize in advance has become a key issue in amortization time research. This paper presents a new method to solve the problem by using the optimal stopping time theory and option pricing theory models. We discuss the option value in amortizing decision based on this model. A simulation method is used to test this method.

  17. Hair stylist wins handsome reward, but will his estate collect?

    PubMed

    1999-04-16

    A hair salon in Washington, D.C., has been ordered to pay $445,190 in damages to a former stylist who was fired because he had an AIDS-related skin tumor. The stylist, [name removed], died in 1996, and his estate continued the litigation. Although the salon, Natural Motion by Sandra, Inc., and a partner in the corporation were found to have discriminated against [name removed], the salon is no longer in business. It is questionable if the estate will ever collect. The District of Columbia Human Rights Act prohibits firing workers for discriminatory reasons based on personal appearance or physical disability.

  18. 22 CFR 71.3 - American claimants to foreign estates and inheritances.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 22 CFR 71.3 - American claimants to foreign estates and inheritances.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 22 CFR 71.3 - American claimants to foreign estates and inheritances.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  1. 22 CFR 71.3 - American claimants to foreign estates and inheritances.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  2. 22 CFR 71.3 - American claimants to foreign estates and inheritances.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  3. 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...

  4. 26 CFR 509.121 - Beneficiaries of an estate or trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) 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...

  5. 26 CFR 509.121 - Beneficiaries of an estate or trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) 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...

  6. 26 CFR 509.121 - Beneficiaries of an estate or trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) 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...

  7. 26 CFR 509.121 - Beneficiaries of an estate or trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) 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...

  8. 78 FR 717 - ENE (Environment Northeast); Greater Boston Real Estate Board; National Consumer Law Center...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-04

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

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

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

    PubMed

    Evans, Melanie

    2011-03-01

    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. PMID:21452424

  15. Employablity Skills among Graduates of Estate Management in Nigeria

    ERIC Educational Resources Information Center

    Egbenta, Idu Robert

    2015-01-01

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

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

    ERIC Educational Resources Information Center

    Lyon, Robert

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 33 CFR 211.22 - Real estate Claims Officers.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ....22 Section 211.22 Navigation and Navigable Waters CORPS OF ENGINEERS, DEPARTMENT OF THE ARMY, DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS... Engineer has appointed a Claims Officer or Assistant Claims Officers who have the duty and...

  19. 76 FR 55322 - Section 67 Limitations on Estates or Trusts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-07

    ... the Federal Register (72 FR 41243) on July 27, 2007. The proposed regulations provide that a cost is... Register on July 27, 2007, 72 FR 41243 (REG-128224-06), is withdrawn. Proposed Amendments to the... incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the...

  20. 12 CFR 560.101 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... annually. (2) The lending policies must establish: (i) Loan portfolio diversification standards; (ii... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR Part 365 (FDIC); 12 CFR Part 208, Subpart C (FRB); 12 CFR Part 34, Subpart D (OCC); and 12 CFR 560.100-560.101 (OTS)....

  1. A Graphical System for Introducing Estates in Land.

    ERIC Educational Resources Information Center

    Laurence, Robert T.; And Others

    1980-01-01

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

  2. 38 CFR 3.263 - Corpus of estate; net worth.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... amounts received as compensation under the Victims of Crime Act of 1984 unless the total amount of... losses suffered as a result of the crime. (Authority: 42 U.S.C. 10602(c)) (i) Medicare Prescription Drug... the corpus of estate of a parent where dependency is a factor under § 3.250, and the net worth of...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... amounts received as compensation under the Victims of Crime Act of 1984 unless the total amount of... losses suffered as a result of the crime. (Authority: 42 U.S.C. 10602(c)) (i) Medicare Prescription Drug... the corpus of estate of a parent where dependency is a factor under § 3.250, and the net worth of...

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... amounts received as compensation under the Victims of Crime Act of 1984 unless the total amount of... losses suffered as a result of the crime. (Authority: 42 U.S.C. 10602(c)) (i) Medicare Prescription Drug... the corpus of estate of a parent where dependency is a factor under § 3.250, and the net worth of...

  5. 38 CFR 3.263 - Corpus of estate; net worth.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... amounts received as compensation under the Victims of Crime Act of 1984 unless the total amount of... losses suffered as a result of the crime. (Authority: 42 U.S.C. 10602(c)) (i) Medicare Prescription Drug... the corpus of estate of a parent where dependency is a factor under § 3.250, and the net worth of...

  6. 38 CFR 3.263 - Corpus of estate; net worth.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... amounts received as compensation under the Victims of Crime Act of 1984 unless the total amount of... losses suffered as a result of the crime. (Authority: 42 U.S.C. 10602(c)) (i) Medicare Prescription Drug... the corpus of estate of a parent where dependency is a factor under § 3.250, and the net worth of...

  7. Power Laws in Real Estate Prices during Bubble Periods

    NASA Astrophysics Data System (ADS)

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

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

  8. Estate Planning for Retarded Persons and Their Families.

    ERIC Educational Resources Information Center

    Fruge, Don L.; Green, Karen O.

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

  9. 25 CFR 700.339 - Residency on life estate leases.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Commission. (c) In the event it becomes necessary to change the identity of the person(s) or number of... request for change to the Commission. The Commission, upon review of the request, may grant an amended life estate lease to reflect the requested change....

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  12. 5 CFR 2634.310 - Trusts, estates, and investment funds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  14. 12 CFR 160.101 - Real estate lending standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12 CFR part 208, subpart C (Board); 12 CFR part 34, subpart D and 12 CFR 160.100-160.101 (OCC). Each... of interest reserves. • Pre-leasing and pre-sale requirements for income-producing property. •...

  15. 12 CFR 160.101 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12 CFR part 208, subpart C (Board); 12 CFR part 34, subpart D and 12 CFR 160.100-160.101 (OCC). Each... of interest reserves. • Pre-leasing and pre-sale requirements for income-producing property. •...

  16. 12 CFR 390.265 - Real estate lending standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 and §§ 390.264-390.265 (FDIC); 12 CFR part 208, subpart C (FRB); and 12 CFR part 34, subpart D (OCC). Each... of interest reserves. • Pre-leasing and pre-sale requirements for income-producing property. •...

  17. 12 CFR 160.101 - Real estate lending standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12 CFR part 208, subpart C (Board); 12 CFR part 34, subpart D and 12 CFR 160.100-160.101 (OCC). Each... of interest reserves. • Pre-leasing and pre-sale requirements for income-producing property. •...

  18. 12 CFR 560.101 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR Part 365 (FDIC); 12 CFR Part 208, Subpart C (FRB); 12 CFR Part 34, Subpart D (OCC); and 12 CFR 560.100-560.101 (OTS). Each... of interest reserves. • Pre-leasing and pre-sale requirements for income-producing property. •...

  19. 12 CFR 560.101 - Real estate lending standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR Part 365 (FDIC); 12 CFR Part 208, Subpart C (FRB); 12 CFR Part 34, Subpart D (OCC); and 12 CFR 560.100-560.101 (OTS). Each... of interest reserves. • Pre-leasing and pre-sale requirements for income-producing property. •...

  20. 12 CFR 390.265 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 and §§ 390.264-390.265 (FDIC); 12 CFR part 208, subpart C (FRB); and 12 CFR part 34, subpart D (OCC). Each... of interest reserves. • Pre-leasing and pre-sale requirements for income-producing property. •...

  1. 12 CFR 560.101 - Real estate lending standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR Part 365 (FDIC); 12 CFR Part 208, Subpart C (FRB); 12 CFR Part 34, Subpart D (OCC); and 12 CFR 560.100-560.101 (OTS). Each... of interest reserves. • Pre-leasing and pre-sale requirements for income-producing property. •...

  2. 12 CFR 390.265 - Real estate lending standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 and §§ 390.264-390.265 (FDIC); 12 CFR part 208, subpart C (FRB); and 12 CFR part 34, subpart D (OCC). Each... of interest reserves. • Pre-leasing and pre-sale requirements for income-producing property. •...

  3. 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 1430.221 Agriculture Regulations of the Department of Agriculture (Continued) COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DAIRY PRODUCTS Milk Income Loss...

  4. 7 CFR 1430.221 - Estates, trusts, and minors.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 10 2012-01-01 2012-01-01 false Estates, trusts, and minors. 1430.221 Section 1430.221 Agriculture Regulations of the Department of Agriculture (Continued) COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DAIRY PRODUCTS Milk Income Loss...

  5. 7 CFR 1430.221 - Estates, trusts, and minors.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 10 2013-01-01 2013-01-01 false Estates, trusts, and minors. 1430.221 Section 1430.221 Agriculture Regulations of the Department of Agriculture (Continued) COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DAIRY PRODUCTS Milk Income Loss...

  6. 33 CFR 211.2 - Authority to acquire real estate.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... necessary. No land shall be acquired on account of the United States except under a law authorizing such... of the Army to acquire real estate for river and harbor improvements, flood control projects and... appropriating funds therefor. These enactments are generally termed Flood Control Acts and are passed...

  7. 26 CFR 20.6075-1 - Returns; time for filing estate tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Returns; time for filing estate tax return. 20... Administration § 20.6075-1 Returns; time for filing estate tax return. The estate tax return required by section... tax return and tax payment must be made on or before April 30, 2001. When the due date falls...

  8. 26 CFR 301.7506-1 - Administration of real estate acquired by the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. Characteristics of the High Performance Real Estate Salesperson. Teachers Instructional Packet, TIP No. 12, 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 salespersons based on a 1983 state survey. First, questions for class discussion are presented, followed by a summary presentation on the survey findings,…

  11. 26 CFR 20.6075-1 - Returns; time for filing estate tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 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…

  13. 26 CFR 20.2036-1 - Transfers with retained life estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2036-1... the first to die of D and C, all of the trust income is to be paid to the survivor. On the death of... and had died during the term. The result also would be the same if D had irrevocably relinquished...

  14. 25 CFR 700.337 - Establishment of boundaries of life estate leases.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... upon whose land the life estate lease will be located, establish the actual configuration, shape and boundaries of the land area of the life estate lease. The present residence of the life tenant shall be... 25 Indians 2 2012-04-01 2012-04-01 false Establishment of boundaries of life estate leases....

  15. 25 CFR 700.337 - Establishment of boundaries of life estate leases.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... upon whose land the life estate lease will be located, establish the actual configuration, shape and boundaries of the land area of the life estate lease. The present residence of the life tenant shall be... 25 Indians 2 2013-04-01 2013-04-01 false Establishment of boundaries of life estate leases....

  16. 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... OPERATIONS AND RELOCATION PROCEDURES Life Estate Leases § 700.335 Grouping and granting of applications for life estate leases. Upon receipt of applications filed pursuant to this section, the Commission...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Summary distribution of small liquid estates. 16.8 Section 16.8 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR PROBATE ESTATES OF INDIANS OF THE FIVE CIVILIZED TRIBES § 16.8 Summary distribution of small liquid estates. Where...

  18. 22 CFR 72.19 - Consular officer is ordinarily not to act as administrator of estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... residing at the time of death, in his or her consular district, unless the Department has expressly... AMERICANS, THEIR PROPERTY AND ESTATES DEATHS AND ESTATES Personal Estates of Deceased United States Citizens... authorities of the country where the United States citizen or national died or was domiciled at the time...

  19. 22 CFR 72.19 - Consular officer is ordinarily not to act as administrator of estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... residing at the time of death, in his or her consular district, unless the Department has expressly... AMERICANS, THEIR PROPERTY AND ESTATES DEATHS AND ESTATES Personal Estates of Deceased United States Citizens... authorities of the country where the United States citizen or national died or was domiciled at the time...

  20. 32 CFR 643.3 - Authority to grant use of real estate.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Authority to grant use of real estate. 643.3 Section 643.3 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE General § 643.3 Authority to grant use of real estate. (a) The United States Constitution (Article IV, Section 3), provides...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate... revocation or termination of an election, and 857(d), relating to earnings and profits) to a real...

  2. 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…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... to a court order. However, the period of administration of an estate cannot be unduly prolonged. If the administration of an estate is unreasonably prolonged, the estate is considered terminated for... Federal income tax purposes (as for instance, because administration has been unduly prolonged), the...

  4. 26 CFR 1.641(b)-3 - Termination of estates and trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... to a court order. However, the period of administration of an estate cannot be unduly prolonged. If the administration of an estate is unreasonably prolonged, the estate is considered terminated for... Federal income tax purposes (as for instance, because administration has been unduly prolonged), the...

  5. 76 FR 32880 - Encouraging New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK21 Encouraging New Markets Tax Credit Non-Real Estate... new markets tax credit program to encourage investment in non-real estate businesses will bring... in non-real estate businesses without disrupting the success of new markets tax credit real...

  6. 38 CFR 36.4515 - Estate of veteran in real property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  7. 76 FR 21637 - Safety Zone; Ford Estate Wedding Fireworks, Lake St. Clair, Grosse Pointe Shores, MI

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-18

    ... SECURITY Coast Guard 33 CFR Part 165 RIN 1625-AA00 Safety Zone; Ford Estate Wedding Fireworks, Lake St... zone is intended to restrict vessels from a portion of Lake St. Clair River during the Ford Estate... vessels during the setup, loading, and launching of the Ford Estate Wedding Fireworks Display....

  8. 26 CFR 20.2105-1 - Estates of nonresidents not citizens; property without the United States.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Estates of nonresidents not citizens; property without the United States. 20.2105-1 Section 20.2105-1 Internal Revenue INTERNAL REVENUE SERVICE... AUGUST 16, 1954 Estates of Nonresidents Not Citizens § 20.2105-1 Estates of nonresidents not...

  9. 26 CFR 20.2105-1 - Estates of nonresidents not citizens; property without the United States.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Estates of nonresidents not citizens; property without the United States. 20.2105-1 Section 20.2105-1 Internal Revenue INTERNAL REVENUE SERVICE... AUGUST 16, 1954 Estates of Nonresidents Not Citizens § 20.2105-1 Estates of nonresidents not...

  10. 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 Section 643.3 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE General § 643.3 Authority to grant use of real estate. (a) The United States Constitution (Article IV, Section 3), provides...

  11. 25 CFR 16.8 - Summary distribution of small liquid estates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  12. 25 CFR 16.8 - Summary distribution of small liquid estates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  13. 25 CFR 16.8 - Summary distribution of small liquid estates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. 26 CFR 20.2010-1T - Unified credit against estate tax; in general (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  15. 26 CFR 20.2010-1T - Unified credit against estate tax; in general (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  16. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... estate tax attributable to that property. The right of recovery arises when the Federal estate tax with... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Right of recovery of estate taxes in the case... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES...

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

    ERIC Educational Resources Information Center

    College of the Mainland, Texas City, TX.

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

  18. 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

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

    ERIC Educational Resources Information Center

    Harris, Jack C.

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

  20. 26 CFR 20.2056(b)-5 - Marital deduction; life estate with power of appointment in surviving spouse.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 26 CFR 20.2056(b)-5 - Marital deduction; life estate with power of appointment in surviving spouse.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  3. 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

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

  4. 26 CFR 20.2056(b)-5 - Marital deduction; life estate with power of appointment in surviving spouse.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. 26 CFR 20.6036-2 - Notice of qualification as executor of estate of decedent dying after 1970.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of decedent dying after 1970. 20.6036-2 Section 20.6036-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... decedent dying after 1970. In the case of the estate of a decedent dying after December 31, 1970,...

  6. 26 CFR 20.6036-2 - Notice of qualification as executor of estate of decedent dying after 1970.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... decedent dying after 1970. 20.6036-2 Section 20.6036-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... decedent dying after 1970. In the case of the estate of a decedent dying after December 31, 1970,...

  7. 26 CFR 20.2056(b)-5 - Marital deduction; life estate with power of appointment in surviving spouse.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  8. 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

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

  9. 26 CFR 20.6036-2 - Notice of qualification as executor of estate of decedent dying after 1970.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... decedent dying after 1970. 20.6036-2 Section 20.6036-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... decedent dying after 1970. In the case of the estate of a decedent dying after December 31, 1970,...

  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

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of decedent dying after 1970. 20.6036-2 Section 20.6036-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... decedent dying after 1970. In the case of the estate of a decedent dying after December 31, 1970,...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of decedent dying after 1970. 20.6036-2 Section 20.6036-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... decedent dying after 1970. In the case of the estate of a decedent dying after December 31, 1970,...

  13. 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

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

  14. 25 CFR 179.202 - May the holder of a life estate without regard to waste deplete the resources?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS Life Estates Created Under AIPRA § 179.202 May the holder of a life estate without regard to waste deplete the resources? Yes. The holder of a life... 25 Indians 1 2014-04-01 2014-04-01 false May the holder of a life estate without regard to...

  15. 25 CFR 179.102 - How does the Secretary calculate the value of a remainder and a life estate?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... and a life estate? 179.102 Section 179.102 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS Life Estates Not Created Under AIPRA § 179.102 How does the Secretary calculate the value of a remainder and a life estate? (a) If income is...

  16. 25 CFR 179.202 - May the holder of a life estate without regard to waste deplete the resources?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS Life Estates Created Under AIPRA § 179.202 May the holder of a life estate without regard to waste deplete the resources? Yes. The holder of a life... 25 Indians 1 2012-04-01 2011-04-01 true May the holder of a life estate without regard to...

  17. 25 CFR 179.102 - How does the Secretary calculate the value of a remainder and a life estate?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... and a life estate? 179.102 Section 179.102 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS Life Estates Not Created Under AIPRA § 179.102 How does the Secretary calculate the value of a remainder and a life estate? (a) If income is...

  18. 25 CFR 179.102 - How does the Secretary calculate the value of a remainder and a life estate?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... and a life estate? 179.102 Section 179.102 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS Life Estates Not Created Under AIPRA § 179.102 How does the Secretary calculate the value of a remainder and a life estate? (a) If income is...

  19. 25 CFR 179.202 - May the holder of a life estate without regard to waste deplete the resources?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS Life Estates Created Under AIPRA § 179.202 May the holder of a life estate without regard to waste deplete the resources? Yes. The holder of a life... 25 Indians 1 2011-04-01 2011-04-01 false May the holder of a life estate without regard to...

  20. 25 CFR 179.102 - How does the Secretary calculate the value of a remainder and a life estate?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... and a life estate? 179.102 Section 179.102 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS Life Estates Not Created Under AIPRA § 179.102 How does the Secretary calculate the value of a remainder and a life estate? (a) If income is...

  1. 25 CFR 179.101 - How does the Secretary distribute principal and income to the holder of a life estate?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  2. 25 CFR 179.101 - How does the Secretary distribute principal and income to the holder of a life estate?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS Life Estates Created Under AIPRA § 179.202 May the holder of a life estate without regard to waste deplete the resources? Yes. The holder of a life... 25 Indians 1 2013-04-01 2013-04-01 false May the holder of a life estate without regard to...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... and a life estate? 179.102 Section 179.102 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS Life Estates Not Created Under AIPRA § 179.102 How does the Secretary calculate the value of a remainder and a life estate? (a) If income is...

  6. 25 CFR 179.101 - How does the Secretary distribute principal and income to the holder of a life estate?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    SciTech Connect

    Reese, T.

    1981-01-01

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

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

    PubMed

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

    1998-01-01

    Filariasis survey in a randomly selected tea estate of district Dibrugrah revealed 6.7% infection of Wuchereria bancrofti in labour population with microfilaria (mf) rate of 7.6% in males and 5.9% in females. The mf rate increased progressively with the age which however, dropped in 31-40 age group of males and in 41-50 age group of females. Chronic filariasis diseases rate was 2.7%. The involvement of genitals in manifesting chronic filariasis was significantly higher than of the lower extremities. Infection and infectivity rates in the vector mosquito, Culex quinquefasciatus were 6.1% and 4.6% respectively with mean L3 load per infective mosquito of 8.5. Drains, land, peridomestic ditches were chief breeding habitats of Cules quinquefasciatus in the tea estate. PMID:10389521

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

    PubMed

    Tobin, W C; Kryzaniak, L A

    1998-07-01

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

  10. Jump point detection for real estate investment success

    NASA Astrophysics Data System (ADS)

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

    2010-03-01

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

  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...

  12. 26 CFR 301.6166-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Extension of time for payment of estate tax where estate consists largely of interest in closely held business. 301.6166-1 Section 301.6166-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Time and...

  13. The E-state as the basis for molecular structure space definition and structure similarity

    PubMed

    Hall; Kier

    2000-05-01

    The electrotopological state (E-state) is presented as a representation of molecular structure useful for definition of a space for chemical structures. This E-state representation provides the basis for chemical database management. The E-state formalism is presented along with its extension to the atom-type E-state. An approach to database organization, using polychlorobiphenyls (PCBs) as examples, reveals the descriptive power of the E-state paradigm. A well-organized chemical database, as described here, may be searched to find structures similar to a target structure with the expectation that such structures may exhibit properties similar to the target. Searches using the atom-type E-state indices are demonstrated with two example drug molecules.

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

    PubMed

    Locke, J

    1994-05-01

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

  15. DAS Writeback: A Collaborative Annotation System

    PubMed Central

    2011-01-01

    Background Centralised resources such as GenBank and UniProt are perfect examples of the major international efforts that have been made to integrate and share biological information. However, additional data that adds value to these resources needs a simple and rapid route to public access. The Distributed Annotation System (DAS) provides an adequate environment to integrate genomic and proteomic information from multiple sources, making this information accessible to the community. DAS offers a way to distribute and access information but it does not provide domain experts with the mechanisms to participate in the curation process of the available biological entities and their annotations. Results We designed and developed a Collaborative Annotation System for proteins called DAS Writeback. DAS writeback is a protocol extension of DAS to provide the functionalities of adding, editing and deleting annotations. We implemented this new specification as extensions of both a DAS server and a DAS client. The architecture was designed with the involvement of the DAS community and it was improved after performing usability experiments emulating a real annotation task. Conclusions We demonstrate that DAS Writeback is effective, usable and will provide the appropriate environment for the creation and evolution of community protein annotation. PMID:21569281

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

    USGS Publications Warehouse

    Jurado, Antonio

    1981-01-01

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

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

    PubMed

    Varwig, D; Smith, J

    1998-01-01

    The changing landscape of health care has caused hospitals, health care systems, and other health care organizations to look for ways to finance expansions and acquisitions without "tainting" their balance sheets. This search has led health care executives to a financing technique that has been already embraced by Fortune 500 companies for most of this decade and more recently adopted by high-tech companies: synthetic real estate. Select case studies provide examples of the more creative financial structures currently being employed to meet rapidly growing and increasingly complex funding needs. PMID:9612732

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

    NASA Astrophysics Data System (ADS)

    Korjenic, Azra; Vašková, Anna

    2015-11-01

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

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

    PubMed

    Varwig, D; Smith, J

    1998-01-01

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

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

    PubMed

    Gires, Auguste; de Gouvello, Bernard

    2009-01-01

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

  1. 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... of the space not so occupied bears to the rental value of the entire property. For example, if...

  2. 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... of the space not so occupied bears to the rental value of the entire property. For example, if...

  3. 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... of the space not so occupied bears to the rental value of the entire property. For example, if...

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

  5. 78 FR 46805 - Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-02

    ... C corporation to a RIC or a REIT was published in the Federal Register (REG-139991-08; 77 FR 22516... to a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT). These regulations... 851(a). (iv) REIT. The term REIT means a real estate investment trust within the meaning of...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Sale of real estate for RH purposes (housing). 1955... Inventory Property Rural Housing (rh) Real Property § 1955.111 Sale of real estate for RH purposes (housing... Housing Act of 1949, as amended, (RH property). Single family units (generally which secured loans...

  7. 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... Inventory Property Rural Housing (rh) Real Property § 1955.111 Sale of real estate for RH purposes (housing... Housing Act of 1949, as amended, (RH property). Single family units (generally which secured loans...

  8. 77 FR 48550 - Sears Holdings Management Corporation, A Division of Sears Holdings Corporation, Hoffman Estates...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-14

    ..., 2012 (77 FR 23290). The initial investigation resulted in a negative determination based on the... Corporation, Hoffman Estates, IL; Notice of Affirmative Determination Regarding Application for... workers at the Hoffman Estates, Illinois facility are similarly situated as the Sears Holdings workers...

  9. 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…

  10. 20 CFR 404.1069 - Real estate agents and direct sellers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Real estate agents and direct sellers. 404.1069 Section 404.1069 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... § 404.1069 Real estate agents and direct sellers. (a) Trade or business. If you perform services...

  11. 32 CFR 643.3 - Authority to grant use of real estate.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... PROPERTY REAL ESTATE General § 643.3 Authority to grant use of real estate. (a) The United States Constitution (Article IV, Section 3), provides that the Congress shall have power to dispose of and make all... and the proposed use will be of a direct benefit to the United States. Under this authority,......

  12. Medicaid: Recoveries from Nursing Home Residents' Estates Could Offset Program Costs.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Div. of Human Resources.

    Through asset recovery programs, states can recover from the estates of nursing home residents or their survivors a portion of the expenses the state incurs in providing nursing home care. Estate recovery programs require Medicaid recipients whose primary assets are their homes to contribute toward the cost of their nursing home care in the same…

  13. 26 CFR 513.10 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... beneficiary of a domestic estate or trust shall be entitled to the exemption from, or reduction in the rate of... dividends, interest, royalties, natural resource royalties, and real property rentals to the extent such... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Beneficiaries of a domestic estate or trust....

  14. 26 CFR 513.10 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... beneficiary of a domestic estate or trust shall be entitled to the exemption from, or reduction in the rate of... dividends, interest, royalties, natural resource royalties, and real property rentals to the extent such... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Beneficiaries of a domestic estate or...

  15. 26 CFR 20.2056(b)-7 - Election with respect to life estate for surviving spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... surviving spouse. 20.2056(b)-7 Section 20.2056(b)-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF..., 1954 Taxable Estate § 20.2056(b)-7 Election with respect to life estate for surviving spouse. (a) In... paragraph (a) is treated as passing to the surviving spouse (for purposes of § 20.2056(a)-1), and no part...

  16. 7 CFR 767.153 - Sale of real estate inventory property.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false Sale of real estate inventory property. 767.153....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for sale at its market value, as established by an appraisal obtained in accordance with § 761.7....

  17. 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.

  18. 32 CFR 644.27 - Authority to issue Real Estate Directives.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Commands and Air Force Regional Civil Engineers may issue Real Estate Directives for acquisitions not... Air Force Regional Civil Engineers. The numbers will be in a consecutive series for each Division and... to issue all Department of the Army Real Estate Directives is vested in the Chief of Engineers....

  19. 12 CFR Appendix C to Part 208 - Interagency Guidelines for Real Estate Lending Policies

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12 CFR part 208, subpart E (FRB); 12 CFR part 34, subpart D (OCC); and 12 CFR 563.100-101 (OTS). Each.... • Establish a loan portfolio diversification policy and set limits for real estate loans by type...

  20. 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,…

  1. 41 CFR 102-73.10 - What is the basic real estate acquisition policy?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What is the basic real estate acquisition policy? 102-73.10 Section 102-73.10 Public Contracts and Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT REGULATION REAL PROPERTY 73-REAL ESTATE ACQUISITION General Provisions §...

  2. 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 hazard areas. 767.202 Section 767.202 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Real Estate Property With Important Resources...

  3. 26 CFR 1.469-9 - Rules for certain rental real estate activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Rules for certain rental real estate activities. 1.469-9 Section 1.469-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Taxable Year for Which Deductions Taken § 1.469-9 Rules for certain rental real estate activities....

  4. 32 CFR 552.16 - Real estate claims founded upon contract.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Real estate claims founded upon contract. 552.16 Section 552.16 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY MILITARY RESERVATIONS AND NATIONAL CEMETERIES REGULATIONS AFFECTING MILITARY RESERVATIONS Use of Department of the Army Real Estate Claims Founded Upon...

  5. 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 for office and related facilities. A...

  6. 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 therein. 552.32 Section 552.32 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY MILITARY RESERVATIONS AND NATIONAL CEMETERIES REGULATIONS AFFECTING MILITARY RESERVATIONS Acquisition of Real Estate and Interest Therein §...

  7. 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 scope. 560.100 Section 560.100 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY LENDING AND INVESTMENT Lending and Investment Provisions Applicable to all Savings Associations § 560.100 Real estate lending standards; purpose...

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

    ERIC Educational Resources Information Center

    Lyon, Robert

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

  9. 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)...

  10. 12 CFR Appendix A to Subpart D of... - Interagency Guidelines for Real Estate Lending

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... estate lending policy that is appropriate to the size of the institution and the nature and scope of its... uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12 CFR part 208, subpart C (FRB); 12 CFR part 34, subpart D (OCC); and 12 CFR 563.100-101 (OTS). Each institution's policies must...

  11. 12 CFR Appendix A to Subpart D of... - Interagency Guidelines for Real Estate Lending

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... estate lending policy that is appropriate to the size of the institution and the nature and scope of its... uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12 CFR part 208, subpart C (FRB); 12 CFR part 34, subpart D (OCC); and 12 CFR 563.100-101 (OTS). Each institution's policies must...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Sale of real estate inventory property. 767.153....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for sale at its market value, as established by an appraisal obtained in accordance with § 761.7....

  13. 7 CFR 767.102 - Leasing non-real estate inventory property.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false Leasing non-real estate inventory property. 767.102 Section 767.102 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real...

  14. 26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  15. 26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  17. 76 FR 77053 - Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates, etc.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-09

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

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

    SciTech Connect

    2015-10-27

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

  19. 12 CFR 32.7 - Residential real estate loans, small business loans, and small farm loans.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Residential real estate loans, small business loans, and small farm loans. 32.7 Section 32.7 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY LENDING LIMITS § 32.7 Residential real estate loans, small business loans, and...

  20. 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 accounts. 1951.16 Section 1951.16 Agriculture Regulations of the Department of Agriculture (Continued... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts....

  1. 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 accounts. 1951.16 Section 1951.16 Agriculture Regulations of the Department of Agriculture (Continued... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts....

  2. 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 accounts. 1951.16 Section 1951.16 Agriculture Regulations of the Department of Agriculture (Continued... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts....

  3. 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 accounts. 1951.16 Section 1951.16 Agriculture Regulations of the Department of Agriculture (Continued... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts....

  4. 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 accounts. 1951.16 Section 1951.16 Agriculture Regulations of the Department of Agriculture (Continued... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts....

  5. 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)...

  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)...

  7. 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)...

  8. 26 CFR 1.167(h)-1 - Life tenants and beneficiaries of trusts and estates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

    Greene, Catherine; Barnard, Charles

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

  10. 26 CFR 513.10 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Beneficiaries of a domestic estate or trust. 513.10 Section 513.10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS IRELAND Withholding of Tax § 513.10 Beneficiaries of a domestic estate...

  11. 26 CFR 513.10 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Beneficiaries of a domestic estate or trust. 513.10 Section 513.10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS IRELAND Withholding of Tax § 513.10 Beneficiaries of a domestic estate...

  12. 26 CFR 513.10 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Beneficiaries of a domestic estate or trust. 513.10 Section 513.10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS IRELAND Withholding of Tax § 513.10 Beneficiaries of a domestic estate...

  13. 26 CFR 1.663(c)-1 - Separate shares treated as separate trusts or as separate estates; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the principles of applicable law in situations in which a single trust (or estate) instrument creates... on the books of account of the trust (or estate), and even though no physical segregation of...

  14. 26 CFR 1.663(c)-1 - Separate shares treated as separate trusts or as separate estates; in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the principles of applicable law in situations in which a single trust (or estate) instrument creates... on the books of account of the trust (or estate), and even though no physical segregation of...

  15. 26 CFR 1.663(c)-1 - Separate shares treated as separate trusts or as separate estates; in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the principles of applicable law in situations in which a single trust (or estate) instrument creates... on the books of account of the trust (or estate), and even though no physical segregation of...

  16. 26 CFR 1.663(c)-1 - Separate shares treated as separate trusts or as separate estates; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of applicable law in situations in which a single trust (or estate) instrument creates not one but... on the books of account of the trust (or estate), and even though no physical segregation of...

  17. Anthropometry, dietary patterns and nutrient intakes of Malaysian estate workers.

    PubMed

    Chee, S; Zawiah, H; Ismail, M; Ng, K

    1996-09-01

    Studies were carried out in two estates in Kedah and Johor to characterize the anthropometry and dietary patterns of 334 (169 females, 165 males) Malaysian estate workers. Subjects were Malay and Indian adults (aged 18 to 60 years) engaged in various work activities including rubber tappers, palm fruit harvesters, field supervisors and workers in the estate factories. Anthropometric results showed that the prevalence of overweight (26% in men, 25% in women) and obesity (5% in men, 11% in women) were higher compared to prevalence of underweight (11% in men, 9% in women) in these workers despite being engaged in moderate to heavy activities. The dietary intake pattern revealed that the main sources of calories in the diet were rice, cooking oil and sugar. Major sources of protein in the Malay diet were anchovies and fish whilst in the Indian diet protein was provided by salted fish, anchovies, eggs, fish, and pulses. The consumption of poultry, meat and dairy products were low for both ethnic groups. The dietary intakes of a subsampel of 108 normal weight subjects (56 females, 52 males) were recorded for 3 days. The results showed that the mean energy intake was 8.44 ± 2.12 MJ in males and 6.48 ± 1.29 MJ in females. The contribution of calories from protein, fat and carbohydrate were 13%, 22% and 60% in males and 12%, 23% and 65% in females, respectively. Alcohol intake was found to contribute five percent of energy in the diet of the Indian male subjects. Calcium, iron, vitamin A, thiamin, riboflavin and niacin intake were below 66% of the Malaysian RDA, particularly amongst the women. Income appeared to have a significant correlation with energy and iron intakes of the female workers as well as thiamin, niacin and riboflavin intakes of the male workers. There is a need for improving the quality of the dietary intakes of these workers as well as nutrition education on the prevention of obesity and its consequences. PMID:22692134

  18. 41 CFR 102-72.30 - What are the different types of delegations related to real estate leasing?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  19. 25 CFR 179.202 - May the holder of a life estate without regard to waste deplete the resources?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false May the holder of a life estate without regard to waste... the holder of a life estate without regard to waste deplete the resources? Yes. The holder of a life... resources. However, a holder of a life estate without regard to waste may not cause or allow damage to...

  20. 25 CFR 179.5 - What documents will BIA use to record termination of a life estate?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... life estate? 179.5 Section 179.5 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.5 What documents will BIA use to record termination of a life estate? The Agency will file a copy of the relinquishment of the interest or...

  1. 25 CFR 179.5 - What documents will BIA use to record termination of a life estate?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... life estate? 179.5 Section 179.5 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.5 What documents will BIA use to record termination of a life estate? The Agency will file a copy of the relinquishment of the interest or...

  2. 25 CFR 179.5 - What documents will BIA use to record termination of a life estate?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... life estate? 179.5 Section 179.5 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.5 What documents will BIA use to record termination of a life estate? The Agency will file a copy of the relinquishment of the interest or...

  3. 25 CFR 179.5 - What documents will BIA use to record termination of a life estate?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... life estate? 179.5 Section 179.5 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.5 What documents will BIA use to record termination of a life estate? The Agency will file a copy of the relinquishment of the interest or...

  4. 25 CFR 179.5 - What documents will BIA use to record termination of a life estate?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... life estate? 179.5 Section 179.5 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LIFE ESTATES AND FUTURE INTERESTS General § 179.5 What documents will BIA use to record termination of a life estate? The Agency will file a copy of the relinquishment of the interest or...

  5. 26 CFR 1.645-1 - Election by certain revocable trusts to be treated as part of estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  6. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 75 FR 44006 - Notice of Submission of Proposed Information Collection to OMB, HUD-Owned Real Estate-Sales...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-27

    ... URBAN DEVELOPMENT Notice of Submission of Proposed Information Collection to OMB, HUD-Owned Real Estate... Department is soliciting public comments on the subject proposal. The respondents are real estate listing...: Title of Proposal: HUD-Owned Real Estate--Sales Contract and Addendums. OMB Approval Number:...

  8. 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,...

  9. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 26 CFR 1.645-1 - Election by certain revocable trusts to be treated as part of estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  12. 41 CFR 102-72.30 - What are the different types of delegations related to real estate leasing?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... types of delegations related to real estate leasing? 102-72.30 Section 102-72.30 Public Contracts and... different types of delegations related to real estate leasing? Delegations related to real estate leasing... § 102-73.140 of this title). (b) The Administrator of General Services has issued a standing...

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

    ERIC Educational Resources Information Center

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

    Part of a series of classroom aids designed for real estate instructors, this instructional packet was developed to help real estate students understand the content and complexities of the Real Estate License Act of Texas. The packet has three parts. The first two parts provide an instructor's evaluation form and the instructor's guide to the law,…

  14. 26 CFR 1.642(h)-1 - Unused loss carryovers on termination of an estate or trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    PubMed

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

    2013-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2014-04-01

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

  17. Determination of Aluminium and Physicochemical Parameters in the Palm Oil Estates Water Supply at Johor, Malaysia

    PubMed Central

    Siti Farizwana, M. R.; Mazrura, S.; Zurahanim Fasha, A.; Ahmad Rohi, G.

    2010-01-01

    The study was to determine the concentration of aluminium (Al) and study the physicochemical parameters (pH, total dissolved solids (TDS), turbidity, and residual chlorine) in drinking water supply in selected palm oil estates in Kota Tinggi, Johor. Water samples were collected from the estates with the private and the public water supplies. The sampling points were at the water source (S), the treatment plant outlet (TPO), and at the nearest houses (H1) and the furthest houses (H2) from the TPO. All estates with private water supply failed to meet the NSDWQ for Al with mean concentration of 0.99 ± 1.52 mg/L. However, Al concentrations in all public water supply estates were well within the limit except for one estate. The pH for all samples complied with the NSDWQ except from the private estates for the drinking water supply with an acidic pH (5.50 ± 0.90). The private water supply showed violated turbidity value in the drinking water samples (14.2 ± 24.1 NTU). Insufficient amount of chlorination was observed in the private water supply estates (0.09 ± 0.30 mg/L). Private water supplies with inefficient water treatment served unsatisfactory drinking water quality to the community which may lead to major health problems. PMID:21461348

  18. 26 CFR 514.7 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.7 Beneficiaries of a domestic estate or... respective articles concerned, a nonresident alien individual who is a resident of France and who is...

  19. 26 CFR 514.7 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.7 Beneficiaries of a domestic estate or... respective articles concerned, a nonresident alien individual who is a resident of France and who is...

  20. 78 FR 31590 - Sears Holdings Management Corporation, A Division Of Sears Holdings Corporation, Hoffman Estates...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-24

    ... Corporation, Hoffman Estates, Illinois; Notice of Negative Determination on Reconsideration On August 3, 2012..., 2012 (77 FR 48550). Pursuant to 29 CFR 90.18(c), reconsideration may be granted under the...

  1. 32 CFR 644.27 - Authority to issue Real Estate Directives.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ..., Directorate of Engineering and Services, HQ, USAF. Major Air Commands and Air Force Regional Civil Engineers... Engineers will assign numbers to Real Estate Directives issued by Air Force Regional Civil Engineers....

  2. 32 CFR 644.8 - Planning and scheduling real estate activities.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Project Planning Civil Works § 644.8 Planning and scheduling.... (2) It is essential that adequate funds be programmed on ENG Form 2213, Advance Engineering...

  3. 26 CFR 25.2519-1 - Dispositions of certain life estates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the original transfer by the donor spouse because the value of the first spouse's gross estate was... is treated as transferred under this section. (d) Identification of property transferred. If...

  4. 26 CFR 514.7 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.7 Beneficiaries of a domestic estate or... respective articles concerned, a nonresident alien individual who is a resident of France and who is...

  5. 26 CFR 514.7 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.7 Beneficiaries of a domestic estate or... respective articles concerned, a nonresident alien individual who is a resident of France and who is...

  6. 26 CFR 514.7 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.7 Beneficiaries of a domestic estate or... respective articles concerned, a nonresident alien individual who is a resident of France and who is...

  7. 22 CFR 72.26 - Vesting of personal estate in United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... nature and value of the property involved. The expenses of sales shall be paid from the estate, and any lawful claim received thereafter shall be payable to the extent of the value of the net proceeds of...

  8. 22 CFR 72.26 - Vesting of personal estate in United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... nature and value of the property involved. The expenses of sales shall be paid from the estate, and any lawful claim received thereafter shall be payable to the extent of the value of the net proceeds of...

  9. The global financial crisis: Is there any contagion between real estate and equity markets?

    NASA Astrophysics Data System (ADS)

    Hui, Eddie Chi-man; Chan, Ka Kwan Kevin

    2014-07-01

    This study examines contagion across equity and securitized real estate markets of Hong Kong, US and UK during the global financial crisis by the Forbes-Rigobon, coskewness and cokurtosis tests. In particular, this is the first study to use the cokurtosis test to examine contagion between real estate and equity markets. The results show that the cokurtosis test can detect additional channels of contagion, and hence is a more powerful test. In contrary to Fry et al. (2010), we find that the cokurtosis test shows a highly significant evidence of contagion between the equity and real estate markets in both directions. In particular, the contagion between US's equity and real estate markets is the most significant. This reflects that US is the centre of shock of the global financial crisis.

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... interest in real estate for which compensation must be made according to the Fifth Amendment to the... that the action taken was clearly in error and properly can be corrected by the agency which denied...

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... interest in real estate for which compensation must be made according to the Fifth Amendment to the... that the action taken was clearly in error and properly can be corrected by the agency which denied...

  12. 31 CFR 315.60 - Conditions for payment to representative of an estate.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ..., Incompetents, Aged Persons, Absentees, et al. § 315.60 Conditions for payment to representative of an estate..., absentee, et al., may receive upon request— (1) If the registration shows the name and capacity of...

  13. 31 CFR 315.60 - Conditions for payment to representative of an estate.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ..., Incompetents, Aged Persons, Absentees, et al. § 315.60 Conditions for payment to representative of an estate..., absentee, et al., may receive upon request— (1) If the registration shows the name and capacity of...

  14. 31 CFR 315.60 - Conditions for payment to representative of an estate.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., Incompetents, Aged Persons, Absentees, et al. § 315.60 Conditions for payment to representative of an estate..., absentee, et al., may receive upon request— (1) If the registration shows the name and capacity of...

  15. 31 CFR 315.60 - Conditions for payment to representative of an estate.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ..., Incompetents, Aged Persons, Absentees, et al. § 315.60 Conditions for payment to representative of an estate..., absentee, et al., may receive upon request— (1) If the registration shows the name and capacity of...

  16. 31 CFR 315.60 - Conditions for payment to representative of an estate.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ..., Incompetents, Aged Persons, Absentees, et al. § 315.60 Conditions for payment to representative of an estate..., absentee, et al., may receive upon request— (1) If the registration shows the name and capacity of...

  17. 76 FR 43702 - Renewal of Agency Information Collection for Probate of Indian Estates

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-21

    ... currently authorized by OMB Control Number 1076-0169, which expires November 30, 2011. The information... OMB Control Number: 1076-0169. Title: Probate of Indian Estates, Except for Members of the...

  18. 76 FR 73656 - Renewal of Agency Information Collection for Probate of Indian Estates

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-29

    ... currently authorized by OMB Control Number 1076-0169, which expires November 30, 2011. DATES: Interested...: 1076-0169. Title: Probate of Indian Estates, Except for Members of the Osage Nation and the...

  19. 26 CFR 20.2053-3 - Deduction for expenses of administering estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... essential to the proper settlement of the estate, but incurred for the individual benefit of the heirs...” include costs relating to the arbitration and mediation of contested issues, costs associated...

  20. 17 CFR 210.12-24 - Real estate owned and rental income. 1

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... § 210.12-24 Real estate owned and rental income. 1 Part 1—Real estate owned at end of period Column A—List classification of property as indicated below 2,3 Column B—Amount of incombrances Column C—Initial cost to company Column D—Cost of improvements, etc. Column E—Amount at which carried at close of...

  1. Impact of systemic risk in the real estate sector on banking return.

    PubMed

    Li, Shouwei; Pan, Qing; He, Jianmin

    2016-01-01

    In this paper, we measure systemic risk in the real estate sector based on contingent claims analysis, and then investigate its impact on banking return. Based on the data in China, we find that systemic risk in the real estate sector has a negative effect on banking return, but this effect is temporary; banking risk aversion and implicit interest expense have considerable impact on banking return. PMID:26839754

  2. Impact of systemic risk in the real estate sector on banking return.

    PubMed

    Li, Shouwei; Pan, Qing; He, Jianmin

    2016-01-01

    In this paper, we measure systemic risk in the real estate sector based on contingent claims analysis, and then investigate its impact on banking return. Based on the data in China, we find that systemic risk in the real estate sector has a negative effect on banking return, but this effect is temporary; banking risk aversion and implicit interest expense have considerable impact on banking return.

  3. 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

  4. GHRSST-14 DAS-TAG Report

    NASA Technical Reports Server (NTRS)

    Armstrong, Edward; Piolle, Jean Francois

    2013-01-01

    The DAS-TAG provides the informatics and data management expertise in emerging information technologies for the GHRSST community. It provides expertise in data and metadata formats and standards, fosters improvements for GHRSST data curation, experiments with new data processing paradigms, and evaluates services and tools for data usage. It provides a forum for producer and distributor data management issues and coordination.

  5. Physik gestern und heute Das Eiskalorimeter

    NASA Astrophysics Data System (ADS)

    Heering, P.

    2003-07-01

    Kalorimetrische Messungen gehören heute zum experimentellen Standardrepertoire im Bereich der Thermodynamik und der physikalischen Chemie. Das erste Gerät für derartige Messungen entwickelten Ende des 18. Jahrhunderts die französischen Wissenschaftler Antoine Laurent Lavoisier und Pierre Simon de Laplace.

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  7. A revised approach to performance measurement for health-care estates.

    PubMed

    May, Daryl; Price, Ilfryn

    2009-11-01

    The purpose of the research was to show how lean asset thinking can be applied to UK health-care facilities using different measures to compare the estates contribution to the business of health-care providers. The challenge to conventional wisdom matches that posed by 'Lean Production' to 'Mass Manufacturing'. Data envelope analysis examined the income generated and patient-occupied area as outputs from the gross area of a NHS Trust's estate. The approach yielded strategic comparisons that conventional facilities management measures of cost per square metre hide. The annual cost of an excess estate is conservatively estimated at pound 600,000,000 (in England alone). Further research to understand the causes of the excess is needed. Meanwhile the research illustrates the power of an alternative way of assessing facilities performance. The authors are not aware of the lean asset perspective previously being applied to health-care facilities. The research shows the underlying fallacy of relying on cost per square metre as the primary measure of asset performance. The results and discussion will be particularly useful to senior estates and facilities managers wishing to use new measures to define strategic estates targets. PMID:19875835

  8. Building healthy communities: establishing health and wellness metrics for use within the real estate industry.

    PubMed

    Trowbridge, Matthew J; Pickell, Sarah Gauche; Pyke, Christopher R; Jutte, Douglas P

    2014-11-01

    It is increasingly well recognized that the design and operation of the communities in which people live, work, learn, and play significantly influence their health. However, within the real estate industry, the health impacts of transportation, community development, and other construction projects, both positive and negative, continue to operate largely as economic externalities: unmeasured, unregulated, and for the most part unconsidered. This lack of transparency limits communities' ability to efficiently advocate for real estate investment that best promotes their health and well-being. It also limits market incentives for innovation within the real estate industry by making it more difficult for developers that successfully target health behaviors and outcomes in their projects to differentiate themselves competitively. In this article we outline the need for actionable, community-relevant, practical, and valuable metrics jointly developed by the health care and real estate sectors to better evaluate and optimize the "performance" of real estate development projects from a population health perspective. Potential templates for implementation, including the successful introduction of sustainability metrics by the green building movement, and preliminary data from selected case-study projects are also discussed.

  9. A revised approach to performance measurement for health-care estates.

    PubMed

    May, Daryl; Price, Ilfryn

    2009-11-01

    The purpose of the research was to show how lean asset thinking can be applied to UK health-care facilities using different measures to compare the estates contribution to the business of health-care providers. The challenge to conventional wisdom matches that posed by 'Lean Production' to 'Mass Manufacturing'. Data envelope analysis examined the income generated and patient-occupied area as outputs from the gross area of a NHS Trust's estate. The approach yielded strategic comparisons that conventional facilities management measures of cost per square metre hide. The annual cost of an excess estate is conservatively estimated at pound 600,000,000 (in England alone). Further research to understand the causes of the excess is needed. Meanwhile the research illustrates the power of an alternative way of assessing facilities performance. The authors are not aware of the lean asset perspective previously being applied to health-care facilities. The research shows the underlying fallacy of relying on cost per square metre as the primary measure of asset performance. The results and discussion will be particularly useful to senior estates and facilities managers wishing to use new measures to define strategic estates targets.

  10. Influence of Building Material Solution of Structures to Effectiveness of Real Estate Development

    NASA Astrophysics Data System (ADS)

    Somorová, Viera

    2015-11-01

    Real estate development is in its essence the development process characterized by a considerable dynamics. The purpose of the development process is the creation of buildings which can be either rented by future unknown users or sold in the real estate market. A first part of the paper is dedicated to the analysis of the parameters of buildings solutions considering the future operating costs in a phase of designing. Material solution of external structures is a main factor not only in determining the future operating costs but also in achieving the subsequent economic effectiveness of the real estate development. To determine the relationship between economic efficiency criteria and determine the optimal material variant of building constructions for the specific example is the aim of the second part of paper.

  11. Moisture Forecast Bias Correction in GEOS DAS

    NASA Technical Reports Server (NTRS)

    Dee, D.

    1999-01-01

    Data assimilation methods rely on numerous assumptions about the errors involved in measuring and forecasting atmospheric fields. One of the more disturbing of these is that short-term model forecasts are assumed to be unbiased. In case of atmospheric moisture, for example, observational evidence shows that the systematic component of errors in forecasts and analyses is often of the same order of magnitude as the random component. we have implemented a sequential algorithm for estimating forecast moisture bias from rawinsonde data in the Goddard Earth Observing System Data Assimilation System (GEOS DAS). The algorithm is designed to remove the systematic component of analysis errors and can be easily incorporated in an existing statistical data assimilation system. We will present results of initial experiments that show a significant reduction of bias in the GEOS DAS moisture analyses.

  12. 78 FR 64145 - 30-Day Notice of Proposed Information Collection: HUD-Owned Real Estate-Sales Contract and Addendums

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-25

    ... URBAN DEVELOPMENT 30-Day Notice of Proposed Information Collection: HUD-Owned Real Estate--Sales..., Office of Management and Budget, New Executive Office Building, Washington, DC 20503; fax: 202-395-5806... Collection: HUD-Owned Real Estate--Sales Contract and Addendums. OMB Approval Number: 2502-0306. Type...

  13. 25 CFR 179.101 - How does the Secretary distribute principal and income to the holder of a life estate?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the holder of a life estate? 179.101 Section 179.101 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF... § 179.101 How does the Secretary distribute principal and income to the holder of a life estate? (a... specify a distribution of proceeds; (2) Where the vested holders of remainder interests and the...

  14. 31 CFR 500.524 - Payment from, and transactions in the administration of certain trusts and estates.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Payment from, and transactions in the administration of certain trusts and estates. (a) Any bank or trust... laws of any State of the United States, acting as trustee of a trust created by gift, donation or... incompetent administered in the United States, in which trust or estate one or more persons who are...

  15. 31 CFR 515.524 - Payment from, and transactions in the administration of certain trusts and estates.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Payment from, and transactions in the administration of certain trusts and estates. (a) Any bank or trust... laws of any State of the United States, acting as trustee of a trust created by gift, donation or... incompetent administered in the United States, in which trust or estate one or more persons who are...

  16. 17 CFR 210.12-23 - Mortgage loans on real estate and interest earned on mortgages. 1

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... and Content of Schedules § 210.12-23 Mortgage loans on real estate and interest earned on mortgages. 1 Part 1—Mortgage loans on real estate at close of period Column A—List by classification indicated below... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Mortgage loans on real...

  17. 77 FR 32625 - William J. Stevenson, Estate of Lynn E. Stevenson, Black Canyon Bliss, LLC; Notice of Application...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-01

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission William J. Stevenson, Estate of Lynn E. Stevenson, Black Canyon Bliss, LLC... 23, 2012, William J. Stevenson, Estate of Lynn E. Stevenson (transferor) and Black Canyon Bliss,...

  18. 5 CFR 6701.104 - Prohibited purchases of real estate by certain GSA employees involved in the acquisition or...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Prohibited purchases of real estate by certain GSA employees involved in the acquisition or disposal of real estate. 6701.104 Section 6701.104 Administrative Personnel GENERAL SERVICES ADMINISTRATION SUPPLEMENTAL STANDARDS OF ETHICAL CONDUCT FOR EMPLOYEES OF THE GENERAL...

  19. 78 FR 70957 - 60-Day Notice of Proposed Information Collection: HUD-Owned Real Estate Good Neighbor Next Door...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-27

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 60-Day Notice of Proposed Information Collection: HUD-Owned Real Estate Good Neighbor... Information Collection: HUD Real Estate Owned Good Neighbor Next Door. OMB Approval Number: 2502-0570. Type...

  20. 76 FR 5819 - Notice of Submission of Proposed Information Collection to OMB; HUD-Owned Real Estate-Dollar Home...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-02

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Notice of Submission of Proposed Information Collection to OMB; HUD-Owned Real Estate... following information: Title of Proposal: HUD-Owned Real Estate--Dollar Home Sales Program. OMB...

  1. 75 FR 62413 - Notice of Proposed Information Collection: Comment Request; HUD-Owned Real Estate-Dollar Home...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-08

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Notice of Proposed Information Collection: Comment Request; HUD- Owned Real Estate... also lists the following information: Title of Proposal: HUD-Owned Real Estate--Dollar Home...

  2. 75 FR 62412 - Notice of Proposed Information Collection: Comment Request; HUD-Owned Real Estate-Good Neighbor...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-08

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Notice of Proposed Information Collection: Comment Request; HUD- Owned Real Estate... Notice also lists the following information: Title of Proposal: HUD-Owned Real Estate-Good Neighbor...

  3. The Landscape of the Real Estate Classroom: What You Need to Know to Be an Effective Teacher Today

    ERIC Educational Resources Information Center

    Tilton, Wendy

    2007-01-01

    The generational and cultural landscape of the real estate classroom is changing. These changes will affect the way professionals seek out and engage in education. In the first half of 2006, the Real Estate Educators Association (REEA) conducted a survey of volunteer members' classrooms to provide a snapshot of the current demographic setting. The…

  4. Planning for a More Secure Future for Severely Handicapped Citizens: Estate and Gift Taxation, Wills, Trusts, Life Insurance and Annuities.

    ERIC Educational Resources Information Center

    Fruge, Don L.; And Others

    The paper offers guidelines for estate planning, defined as the art of arranging one's affairs to best care for loved ones while, at the same time, minimizing transfer costs. An understanding of the basics of estate planning is essential if one is to provide for the future of a severely handicapped child. Definitions are given for federal estate…

  5. 17 CFR 190.02 - Operation of the debtor's estate subsequent to the filing date and prior to the primary...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 1 2011-04-01 2011-04-01 false Operation of the debtor's estate subsequent to the filing date and prior to the primary liquidation date. 190.02 Section 190.02 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION BANKRUPTCY § 190.02 Operation of the debtor's estate subsequent to the...

  6. 77 FR 43146 - Twin Cities & Western Railroad Company, the Estate of Douglas M. Head, and the DMH Trust fbo...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-23

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF TRANSPORTATION Surface Transportation Board Twin Cities & Western Railroad Company, the Estate of Douglas M. Head, and... & Western Railroad Company (TCW), a Class III rail carrier, and the Estate of Douglas M. Head (the...

  7. 26 CFR 25.2523(f)-1 - Election with respect to life estate transferred to donee spouse.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Election with respect to life estate... Deductions § 25.2523(f)-1 Election with respect to life estate transferred to donee spouse. (a) In general... be funded with a pro rata portion of each asset held by the undivided trust. (4) Manner and time...

  8. 26 CFR 25.2523(f)-1 - Election with respect to life estate transferred to donee spouse.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Election with respect to life estate... Deductions § 25.2523(f)-1 Election with respect to life estate transferred to donee spouse. (a) In general... be funded with a pro rata portion of each asset held by the undivided trust. (4) Manner and time...

  9. 26 CFR 25.2523(f)-1 - Election with respect to life estate transferred to donee spouse.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Election with respect to life estate transferred... Deductions § 25.2523(f)-1 Election with respect to life estate transferred to donee spouse. (a) In general... be funded with a pro rata portion of each asset held by the undivided trust. (4) Manner and time...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false What should the System institution do when it... the System institution do when it decides to lease acquired agricultural real estate? (a) Notify the... estate, it must notify the previous owner, by certified mail, of the property's appraised rental...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false What should the System institution do when it... institution do when it decides to sell acquired agricultural real estate? (a) Notify the previous owner, (1) Within 15 days of the System institution's decision to sell acquired agricultural real estate, it...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-5 Real estate owned and occupied. The amount... and occupied in whole or in part by a life insurance company is limited to an amount which bears the... space not so occupied bears to the rental value of the entire property. For example, if the rental...

  13. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Estates of nonresidents not citizens; credits... credit under section 2012; and (3) The credit under section 2013 for tax on prior transfers. Except as... the United States. See §§ 20.2011-1 through 20.2013-6. Subject to the additional special...

  14. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Estates of nonresidents not citizens; credits... credit under section 2012; and (3) The credit under section 2013 for tax on prior transfers. Except as... the United States. See §§ 20.2011-1 through 20.2013-6. Subject to the additional special...

  15. 12 CFR Appendix A to Subpart A of... - Interagency Guidelines for Real Estate Lending Policies

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... regulation. 5 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12...” refers to that term described in table I of appendix A to 12 CFR part 325 or 12 CFR 324.2, as applicable... 12 CFR 324.2, as applicable. Excluded Transactions The agencies also recognize that there are...

  16. A Frustrated Fourth Estate: Portugal's Post-Revolutionary Mass Media. Journalism Monographs Number Eighty-Seven.

    ERIC Educational Resources Information Center

    Agee, Warren K.; Traquina, Nelson

    1984-01-01

    To explain how and why the Portuguese mass media constitute a frustrated Fourth Estate, this monograph summarizes the history and development of Portuguese media. The first section summarized the history of media legislation that has confronted Portuguese journalists and stunted the development of journalistic tradition. The second section…

  17. 76 FR 32882 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    ... venture capital investments in non-real estate businesses? If not, how can the proposed rules be modified... businesses will bring increased amounts of capital to underserved businesses in low-income communities. The... mean: (A) any capital or equity investment in, or loan to, any qualified active low-income...

  18. Perception of Entrepreneurial Training beyond the Domain of Undergraduate Programme in Estate Management and Valuation

    ERIC Educational Resources Information Center

    Bioku, Joseph Olufemi; Ataguba, Joseph Obaje; Ogungbenro, Matthew Taiwo

    2016-01-01

    Undergraduates at the Federal Polytechnic Idah in Nigeria are trained in vocations outside their domain programmes in connection with the entrepreneurship development course as pre-requisite for their graduation. This study assessed students' perception of entrepreneurship training in vocations beyond those taught within the core estate management…

  19. 17 CFR 210.8-06 - Real estate operations acquired or to be acquired.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Statements of Smaller Reporting Companies § 210.8-06 Real estate operations acquired or to be acquired. If, during the period for which income statements are required, the smaller reporting company has acquired... acquired or to be acquired. 210.8-06 Section 210.8-06 Commodity and Securities Exchanges SECURITIES...

  20. Application based on ArcObject inquiry and Google maps demonstration to real estate database

    NASA Astrophysics Data System (ADS)

    Hwang, JinTsong

    2007-06-01

    Real estate industry in Taiwan has been flourishing in recent years. To acquire various and abundant information of real estate for sale is the same goal for the consumers and the brokerages. Therefore, before looking at the property, it is important to get all pertinent information possible. Not only this beneficial for the real estate agent as they can provide the sellers with the most information, thereby solidifying the interest of the buyer, but may also save time and the cost of manpower were something out of place. Most of the brokerage sites are aware of utilizes Internet as form of media for publicity however; the contents are limited to specific property itself and the functions of query are mostly just provided searching by condition. This paper proposes a query interface on website which gives function of zone query by spatial analysis for non-GIS users, developing a user-friendly interface with ArcObject in VB6, and query by condition. The inquiry results can show on the web page which is embedded functions of Google Maps and the UrMap API on it. In addition, the demonstration of inquiry results will give the multimedia present way which includes hyperlink to Google Earth with surrounding of the property, the Virtual Reality scene of house, panorama of interior of building and so on. Therefore, the website provides extra spatial solution for query and demonstration abundant information of real estate in two-dimensional and three-dimensional types of view.

  1. 76 FR 71491 - Gross Estate; Election to Value on Alternate Valuation Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-18

    ... Generation-Skipping Transfer) Tax Return and elect to use the alternate valuation method. This document also...- free numbers). SUPPLEMENTARY INFORMATION: Background Section 2001 imposes a tax on the transfer of the... (including extensions) for filing the Form 706, United States Estate (and Generation-Skipping Transfer)...

  2. 78 FR 2483 - Ohio Terminal Railway Company-Operation Exemption-Hannibal Real Estate, LLC

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-11

    ... Surface Transportation Board Ohio Terminal Railway Company--Operation Exemption--Hannibal Real Estate, LLC Ohio Terminal Railway Company (OTRC),\\1\\ a noncarrier, has filed a verified notice of exemption under... verified notice of exemption in Carload Express, Inc.--Continuance in Control Exemption--Ohio...

  3. 17 CFR 210.12-24 - Real estate owned and rental income. 1

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY... owned and rental income. 1 Part 1—Real estate owned at end of period Column A—List classification of property as indicated below 2 3 Column B—Amount of incombrances Column C—Initial cost to company Column...

  4. 78 FR 25008 - Safety Zone; Fairfield Estates Fireworks Display, Atlantic Ocean, Sagaponack, NY

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-29

    ..., Atlantic Ocean, Sagaponack, NY AGENCY: Coast Guard, DHS. ACTION: Notice of Proposed Rulemaking. SUMMARY... of the Atlantic Ocean within a 1000 foot radius of the fireworks barge located 1000 feet south of the... Zone; Fairfield Estates Fireworks Display, Atlantic Ocean, Sagaponack, NY. (a) Location. The...

  5. 78 FR 41844 - Safety Zone; Fairfield Estates Fireworks Display, Atlantic Ocean, Sagaponack, NY

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-12

    ..., Atlantic Ocean, Sagaponack, NY AGENCY: Coast Guard, DHS. ACTION: Temporary final rule. SUMMARY: The Coast Guard is establishing a temporary safety zone on the navigable waters of the Atlantic Ocean, in... Zone; Fairfield Estates Fireworks Display, Atlantic Ocean, Sagaponack, NY in the Federal Register...

  6. 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

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI84 Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice... section 337(d) of the Internal Revenue Code. The proposed regulations provide guidance concerning...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... Property of value may be sold at a public sale. (b) Reclaiming personal property. The owner or lienholder... 7 Agriculture 7 2010-01-01 2010-01-01 false Disposition of personal property from real estate... Property Abandonment and Personal Property Removal § 767.52 Disposition of personal property from...

  8. TIAA's Commercial Mortgage and Real Estate Investments: The Case for Financial Disclosure.

    ERIC Educational Resources Information Center

    Garrigan, Richard T.; Jones, Thomas W.

    1992-01-01

    The Teachers Insurance and Annuities Association (TIAA) is criticized for inadequate financial disclosure of its mortgage and real estate investments, especially in the current market. A TIAA vice president responds that the company has not been remiss in reporting changes to its constituents and outlines its present financial status. (MSE)

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1.822-9 Real estate owned and occupied. Section 822(d)(1) provides that the...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1.822-6 Real estate owned and occupied. Section 822(d)(1) provides that the...

  11. 38 CFR 3.853 - Incompetents; estate over $25,000.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    .... Payment of compensation shall be discontinued the last day of the first month in which the veteran's... behalf of a veteran who, within such 90-day period, dies or is again rated incompetent. (Authority: 38 U... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Incompetents; estate...

  12. 38 CFR 3.853 - Incompetents; estate over $25,000.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    .... Payment of compensation shall be discontinued the last day of the first month in which the veteran's... behalf of a veteran who, within such 90-day period, dies or is again rated incompetent. (Authority: 38 U... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Incompetents; estate...

  13. 38 CFR 3.853 - Incompetents; estate over $25,000.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... Payment of compensation shall be discontinued the last day of the first month in which the veteran's... behalf of a veteran who, within such 90-day period, dies or is again rated incompetent. (Authority: 38 U... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Incompetents; estate...

  14. 38 CFR 3.853 - Incompetents; estate over $25,000.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    .... Payment of compensation shall be discontinued the last day of the first month in which the veteran's... behalf of a veteran who, within such 90-day period, dies or is again rated incompetent. (Authority: 38 U... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Incompetents; estate...

  15. 17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... § 210.12-28 Real estate and accumulated depreciation. 1 Column A—Description 2 Column B—Encumbrances Column C—Initial cost to company Land Buildings and improvements Column D—Cost capitalized subsequent to acquisition Improvements Carrying costs Column E—Gross amount of which carried at close of period...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Payment or reissue during the existence of the fiduciary estate. 360.75 Section 360.75 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Payment or reissue during the existence of the fiduciary estate. 353.75 Section 353.75 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC...

  18. 12 CFR 32.7 - Residential real estate loans, small business loans, and small farm loans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... OF THE TREASURY LENDING LIMITS § 32.7 Residential real estate loans, small business loans, and small... bank may lend to one borrower under § 32.3, an eligible national bank may make small business loans or... permitted to lend under the State lending limit that is available for small business loans or...

  19. Real Estate Market Trends and the Displacement of the Aged: Examination of the Linkages in Manhattan.

    ERIC Educational Resources Information Center

    Singelakis, Andrew Thomas

    1990-01-01

    Analyzed real estate market trends of low-income area of Manhattan which revealed increases in residential property values. Results revealed a depletion of over one-half of the single-room-occupancy stock. A survey of seniors (n=115) indicated a population at risk of displacement and vulnerable to homelessness. (Author/ABL)

  20. 31 CFR 315.76 - Payment or reissue after termination of the fiduciary estate.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Payment or reissue after termination of the fiduciary estate. 315.76 Section 315.76 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC...

  1. 31 CFR 315.75 - Payment or reissue during the existence of the fiduciary estate.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Payment or reissue during the existence of the fiduciary estate. 315.75 Section 315.75 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC...

  2. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 75 FR 423 - Notice of Availability: HUD Real Estate Settlement Procedures Act (RESPA) Handbook

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-05

    ... information designed to assist individuals seeking to buy a home to become familiar with the home- buying process. As a result, the Booklet provides information regarding the purchase contract, how to use a Good... revised special information booklet (Booklet) pursuant to the Real Estate Settlement Procedures Act...

  4. 77 FR 57199 - 2012 Real Estate Settlement Procedures Act (Regulation X) Mortgage Servicing Proposal

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-17

    ...The Bureau of Consumer Financial Protection (the Bureau) is proposing to amend Regulation X, which implements the Real Estate Settlement Procedures Act of 1974 (RESPA) and the official interpretation of the regulation. The proposed amendments implement the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) provisions regarding mortgage loan servicing. Specifically, this......

  5. 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 trusts. 1.172-10 Section 1.172-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.172-10 Net operating losses...

  6. 24 CFR 100.110 - Discriminatory practices in 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 Discriminatory practices in residential real estate-related transactions. 100.110 Section 100.110 Housing and Urban Development Regulations Relating to Housing and Urban Development OFFICE OF ASSISTANT SECRETARY FOR EQUAL OPPORTUNITY, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT...

  7. 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 transactions. 100.115 Section 100.115 Housing and Urban Development Regulations Relating to Housing and Urban Development OFFICE OF ASSISTANT SECRETARY FOR EQUAL OPPORTUNITY, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FAIR HOUSING...

  8. 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. 1951.11 Section 1951.11 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE (CONTINUED)...

  9. 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 Section 1962.8 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE (CONTINUED) PROGRAM...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Conditions for transfer of real estate and chattel security. 765.401 Section 765.401 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS DIRECT LOAN SERVICING-REGULAR Transfer of Security and Assumption of Debt §...

  11. 76 FR 30396 - Deloitte Financial Advisory Services LLP, Real Estate Consulting, Houston, TX; Amended...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-25

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employment and Training Administration Deloitte Financial Advisory Services LLP, Real Estate Consulting, Houston, TX; Amended Certification Regarding Eligibility To Apply for Worker Adjustment Assistance In accordance with Section 223 of the Trade Act...

  12. 27 CFR 70.183 - Administration and disposition of real estate acquired by the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Administration and disposition of real estate acquired by the United States. 70.183 Section 70.183 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND...

  13. Growing the Greater Campus: The Use of Institutionally Related Foundations in Real Estate Activities

    ERIC Educational Resources Information Center

    Sullivan, Kevin G.; Malone, Jason B.

    2015-01-01

    Public colleges and universities have long turned to institutionally related foundations ("IRFs") to raise private support and manage endowments and other financial assets. From the start, however, IRFs have also served as vehicles enabling public institutions to engage in real estate transactions and related entrepreneurial ventures…

  14. 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 Section 1955.124 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE (CONTINUED) PROGRAM...

  15. 7 CFR 1955.15 - Foreclosure by the Government of loans secured by real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Liquidation of Loans Secured by Real Estate and Acquisition of Real and Chattel Property § 1955.15 Foreclosure... 50 years old at the time of acquisition or meet any of the other criteria contained in § 1955.137(c... acquisition. (c) Submission of problem case. The servicing official will submit the completed problem...

  16. 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. 767.103 Section 767.103 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Board took the position that a closed-end investment company which was in process of organization and... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Service of member bank and real estate investment company. 250.403 Section 250.403 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD...

  18. Criminal Intent with Property: A Study of Real Estate Fraud Prediction and Detection

    ERIC Educational Resources Information Center

    Blackman, David H.

    2013-01-01

    The large number of real estate transactions across the United States, combined with closing process complexity, creates extremely large data sets that conceal anomalies indicative of fraud. The quantitative amount of damage due to fraud is immeasurable to the lives of individuals who are victims, not to mention the financial impact to…

  19. 77 FR 59544 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-28

    ... commentators explained that this would encourage venture capital investments ] in a non-real estate qualified...) occurring early in the 7-year credit period, which often happen with venture capital investments, would not...-11) was published in the Federal Register (76 FR 32882). The IRS received comments responding to...

  20. 41 CFR 102-73.10 - What is the basic real estate acquisition policy?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false What is the basic real estate acquisition policy? 102-73.10 Section 102-73.10 Public Contracts and Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT REGULATION REAL PROPERTY...