Science.gov

Sample records for real estate tax

  1. 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...

  2. 26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 76 FR 39343 - New Markets Tax Credit Non-Real Estate Investments; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-06

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

  4. Exempt Organizations and Real Estate Syndications After the Tax Reform Act of 1984.

    ERIC Educational Resources Information Center

    Flaherty, Susan L.

    1985-01-01

    The Tax Reform Act of 1984 has sharply limited the tax advantages for private investors to enter into real estate sales/leaseback agreements with exempt organizations. The impact the Tax Reform Act of 1984 has on sales/leaseback agreements involving tax-exempt organizations is examined. (Author/MLW)

  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... may address in regulations relating to the new markets tax credit. Specifically, this document invites comments from the public on how the new markets tax credit program may be amended to encourage non-real...

  6. 76 FR 32882 - 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-BK04 New Markets Tax Credit Non-Real Estate Investments... public hearing. SUMMARY: This document contains proposed regulations modifying the new markets tax credit.... The regulations will affect taxpayers claiming the new markets tax credit and businesses in low-income...

  7. 76 FR 39341 - Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BK21 Encouraging New Markets Tax Credit Non-Real Estate...). This document invites comments from the public on how the new markets tax credit program may be amended...

  8. 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)

  9. 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)

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 76 FR 77454 - New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-13

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BF80 New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of...

  12. Managing the College's Real Estate.

    ERIC Educational Resources Information Center

    Junker, C. Anthony

    1990-01-01

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

  13. 26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  15. 26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 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…

  17. UBIT and Investing in a Real Estate Fund.

    ERIC Educational Resources Information Center

    Weiss, Marc P.

    2000-01-01

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

  18. 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…

  19. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... respect to certain undistributed income of real estate investment trusts; calendar years beginning after... for a calendar year over the distributed amount for such calendar year. Section 4981, as so...

  20. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... respect to certain undistributed income of real estate investment trusts; calendar years beginning after... for a calendar year over the distributed amount for such calendar year. Section 4981, as so...

  1. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... respect to certain undistributed income of real estate investment trusts; calendar years beginning after... for a calendar year over the distributed amount for such calendar year. Section 4981, as so...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... respect to certain undistributed income of real estate investment trusts; calendar years beginning after... for a calendar year over the distributed amount for such calendar year. Section 4981, as so...

  3. 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…

  4. 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…

  5. 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.

  6. 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...

  7. 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...

  8. 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...

  9. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. Outsourcing real estate lease administration.

    PubMed

    Kardel, S

    1996-09-01

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

  14. Buying and leasing real estate for veterinary hospitals.

    PubMed

    Salzsieder, Karl R

    2006-03-01

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

  15. Real-estate lakes

    USGS Publications Warehouse

    Rickert, David A.; Spieker, Andrew Maute

    1971-01-01

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

  16. Real Estate: Disposal of Real Estate

    DTIC Science & Technology

    1985-05-10

    50,000 or involving more than 500 acres of withdrawn public lands . (3) Holds on real property disposal and withdrawals from excess of property...certificate as shown at figure 6–1. 6–7. Timber Unless otherwise agreed, the BLM disposes of timber on withdrawn public lands . Other standing timber...under COE procedures. The authorized officer of the BLM will dispose of such materials on withdrawn public lands under 30 USC 601. This includes

  17. Real estate strategies for 2005.

    PubMed

    Dunbar, Donald R

    2005-05-01

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

  18. 15 CFR 806.8 - Real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Real estate. 806.8 Section 806.8... ECONOMIC ANALYSIS, DEPARTMENT OF COMMERCE DIRECT INVESTMENT SURVEYS § 806.8 Real estate. Residential real..., is considered real estate held for personal use. Ownership of residential real estate by...

  19. 15 CFR 806.8 - Real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  20. Equity Financing: Real Estate.

    ERIC Educational Resources Information Center

    Thomas, Richard; Davies, Jonathan

    1987-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of real estate investment trusts. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real...

  2. 26 CFR 1.822-6 - Real estate owned and occupied.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 26 CFR 1.822-9 - Real estate owned and occupied.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Regulated investment companies; real estate... TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations § 1.58-6 Regulated investment companies; real... of the items of tax preference of regulated investment companies (as defined in section 851)...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Regulated investment companies; real estate... TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations § 1.58-6 Regulated investment companies; real... of the items of tax preference of regulated investment companies (as defined in section 851)...

  6. 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...

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

    ERIC Educational Resources Information Center

    Downs, Anthony

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

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

    ERIC Educational Resources Information Center

    Downs, Anthony

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

  9. 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:…

  10. 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)

  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. 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)

  13. Real Estate Doctoral Program Survey, 1987.

    ERIC Educational Resources Information Center

    Lyon, Robert

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

  14. 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.

  15. 26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  16. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  18. 77 FR 19080 - Estate Tax; Estates of Decedents Dying After August 16, 1954

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-30

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

  19. 26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. An Analysis of the Real Estate Occupation.

    ERIC Educational Resources Information Center

    Harestad, Clifford E.; And Others

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

  1. An alternative to real estate ownership.

    PubMed

    Scarborough, Sydney

    2004-05-01

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

  2. 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…

  3. Obtaining Your License: Careers in Real Estate.

    ERIC Educational Resources Information Center

    Lyon, Robert

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

  4. 33 CFR 211.1 - Real estate defined.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  7. Mining hidden value through strategic real estate plans.

    PubMed

    Hayes, D

    1998-11-01

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

  8. 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.

  9. 12 CFR 541.21 - Nonresidential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  10. 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.

  11. 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)

  12. 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)

  13. Real estate investments demand strategic planning, objectives.

    PubMed

    Bermas, N F

    1991-10-01

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

  14. 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…

  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 at...

  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 at...

  17. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  18. 33 CFR 211.22 - Real estate Claims Officers.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  19. 7 CFR 764.104 - General real estate security requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  20. 12 CFR 541.23 - Residential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  1. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  3. 12 CFR 541.27 - Unimproved real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  5. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  6. 12 CFR 365.2 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  7. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  8. 7 CFR 767.101 - Leasing real estate inventory property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Leasing real estate inventory property. 767.101..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.101 Leasing real estate inventory property. (a) The Agency may lease real estate inventory...

  9. 26 CFR 301.6166-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 75 FR 36271 - Real Estate Settlement Procedures Act (RESPA): Home Warranty Companies' Payments to Real Estate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-25

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

  11. 33 CFR 211.1 - Real estate defined.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 33 Navigation and Navigable Waters 3 2012-07-01 2012-07-01 false Real estate defined. 211.1 Section 211.1 Navigation and Navigable Waters CORPS OF ENGINEERS, DEPARTMENT OF THE ARMY, DEPARTMENT OF... Estate; General § 211.1 Real estate defined. The term real estate as used in this part includes land...

  12. 33 CFR 211.1 - Real estate defined.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 33 Navigation and Navigable Waters 3 2013-07-01 2013-07-01 false Real estate defined. 211.1 Section 211.1 Navigation and Navigable Waters CORPS OF ENGINEERS, DEPARTMENT OF THE ARMY, DEPARTMENT OF... Estate; General § 211.1 Real estate defined. The term real estate as used in this part includes land...

  13. 33 CFR 211.1 - Real estate defined.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 76 FR 77053 - Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates, etc.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-09

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

  16. 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.

  17. 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…

  18. Selling real estate to meet capital needs.

    PubMed

    Rosenthal, Robert A; Nelson, Gregory P

    2003-05-01

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

  19. 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)

  20. 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)

  1. 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…

  2. 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)

  3. 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…

  4. 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…

  5. School Finance Reform: The Equity and Efficiency Implications of Capitalization and Tax-Price Changes in Connecticut. Real Estate Report: No. 22.

    ERIC Educational Resources Information Center

    McEachern, William A.

    The author argues that the effect of tax capitalization on the value of property has been neglected in the judicial and legislative discussion of school finance reform, even though this phenomena may weigh heavily on an equitable solution to the current funding dilemma. He examines theoretical and empirical support for the thesis that if, because…

  6. School Finance Reform: The Equity and Efficiency Implications of Capitalization and Tax-Price Changes in Connecticut. Real Estate Report: No. 22.

    ERIC Educational Resources Information Center

    McEachern, William A.

    The author argues that the effect of tax capitalization on the value of property has been neglected in the judicial and legislative discussion of school finance reform, even though this phenomena may weigh heavily on an equitable solution to the current funding dilemma. He examines theoretical and empirical support for the thesis that if, because…

  7. Effect of the federal estate tax on nonindustrial private forest holdings

    Treesearch

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

    2006-01-01

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

  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 section...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  13. 7 CFR 767.101 - Leasing real estate inventory property.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 7 2012-01-01 2012-01-01 false Leasing real estate inventory property. 767.101 Section 767.101 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... Property § 767.101 Leasing real estate inventory property. (a) The Agency may lease real estate...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 7 2014-01-01 2014-01-01 false Leasing real estate inventory property. 767.101 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...

  15. 7 CFR 767.101 - Leasing real estate inventory property.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 7 2013-01-01 2013-01-01 false Leasing real estate inventory property. 767.101 Section 767.101 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... Property § 767.101 Leasing real estate inventory property. (a) The Agency may lease real estate...

  16. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  17. 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...

  18. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  19. 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…

  20. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... determined that it is practicable to proceed. (c) Preliminary real estate work on Air Force projects will be... 32 National Defense 4 2011-07-01 2011-07-01 false Preliminary real estate work. 644.30 Section 644... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal...

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

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-20

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

  5. 12 CFR 34.83 - Disposition of real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Disposition of real estate. 34.83 Section 34.83... APPRAISALS Other Real Estate Owned § 34.83 Disposition of real estate. (a) Disposition. A national bank may... (4) With respect to a transaction that does not qualify as a disposition under paragraphs (a)(1...

  6. 12 CFR 34.62 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  8. Real Estate: Mineral Exploration and Extraction

    DTIC Science & Technology

    2007-11-02

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

  9. 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.

  10. 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.

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

    Treesearch

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

    2012-01-01

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

  12. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 26 CFR 301.6324-1 - Special liens for estate and gift taxes; personal liability of transferees and others.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 26 CFR 20.2056A-11 - Filing requirements and payment of the section 2056A estate tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Treesearch

    Tamara Cushing; Steve Bullard; John Greene; Ted Beauvias

    1998-01-01

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

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

    ERIC Educational Resources Information Center

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

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

  17. 26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  18. 75 FR 74620 - Real Estate Settlement Procedures Act (RESPA): Home Warranty Companies' Payments to Real Estate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-01

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

  19. 7 CFR 764.104 - General real estate security requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false General real estate security requirements. 764.104..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS DIRECT LOAN MAKING Requirements for All Direct Program Loans § 764.104 General real estate security requirements. (a) Agency lien position requirements. If real...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 7 2014-01-01 2014-01-01 false General real estate security requirements. 764.104..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS DIRECT LOAN MAKING Requirements for All Direct Program Loans § 764.104 General real estate security requirements. (a) Agency lien position requirements. If real...

  1. 7 CFR 764.104 - General real estate security requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 7 2012-01-01 2012-01-01 false General real estate security requirements. 764.104..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS DIRECT LOAN MAKING Requirements for All Direct Program Loans § 764.104 General real estate security requirements. (a) Agency lien position requirements. If real...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 7 2013-01-01 2013-01-01 false General real estate security requirements. 764.104..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS DIRECT LOAN MAKING Requirements for All Direct Program Loans § 764.104 General real estate security requirements. (a) Agency lien position requirements. If real...

  3. 12 CFR 34.62 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. Strategic real-estate planning can generate revenue.

    PubMed

    Hayes, D; Hays, S

    2001-12-01

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

  5. 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

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Right of recovery of estate taxes in the case... DECEDENTS DYING AFTER AUGUST 16, 1954 Miscellaneous § 20.2207A-1 Right of recovery of estate taxes in the... estate tax attributable to that property. The right of recovery arises when the Federal estate tax...

  6. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 13 2012-01-01 2012-01-01 false Real estate settlement procedures. 1940.406 Section 1940.406 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate...

  7. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 13 2014-01-01 2013-01-01 true Real estate settlement procedures. 1940.406 Section 1940.406 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate...

  8. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 13 2011-01-01 2009-01-01 true Real estate settlement procedures. 1940.406 Section 1940.406 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate...

  9. 7 CFR 1940.406 - Real estate settlement procedures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 13 2013-01-01 2013-01-01 false Real estate settlement procedures. 1940.406 Section 1940.406 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate...

  10. 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…

  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

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

  12. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  13. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  14. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  15. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  16. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The County...

  17. Aquatic Resources Awareness Course for Real Estate Appraisers

    EPA Pesticide Factsheets

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

  18. 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

  19. 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.

  20. 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,...

  1. 32 CFR 643.13 - Military requirement for real estate under grant.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  2. 26 CFR 1.469-9 - Rules for certain rental real estate activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 7 CFR 1962.8 - Liens on real estate for additional security.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. 17 CFR 210.12-24 - Real estate owned and rental income. 1

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Authority to grant use of real estate. 643.3... PROPERTY REAL ESTATE General § 643.3 Authority to grant use of real estate. (a) The United States.... (b) One of the principal authorities for the use of military real estate for commercial purposes...

  6. 7 CFR 1951.11 - Application of payments on real estate accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

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

    ERIC Educational Resources Information Center

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

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

  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... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...

  9. 7 CFR 767.102 - Leasing non-real estate inventory property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  10. Pricing real estate index options under stochastic interest rates

    NASA Astrophysics Data System (ADS)

    Gong, Pu; Dai, Jun

    2017-08-01

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

  11. 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.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 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.

  14. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  15. 12 CFR 141.23 - Residential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  16. 12 CFR 541.23 - Residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  17. 12 CFR 541.23 - Residential real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  18. 12 CFR 141.23 - Residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  19. An Analysis of Discrimination by Real Estate Brokers.

    ERIC Educational Resources Information Center

    Yinger, John

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

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

    PubMed

    Lee, James G

    2012-05-01

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

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

    PubMed

    Aziz, Abdul

    2005-02-01

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

  2. 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…

  3. 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.

  4. 12 CFR 560.101 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

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

    ERIC Educational Resources Information Center

    Bryan, James E.

    The general purpose of the occupational analysis is to provide workable, basic information dealing with the many and varied duties performed in the real estate property manager occupation. The document opens with a brief introduction followed by a job description. The bulk of the document is presented in table form. Eleven duties are broken down…

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

    ERIC Educational Resources Information Center

    Pearson, Thomas R.

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    ERIC Educational Resources Information Center

    Brown, William H., Jr.

    1972-01-01

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

  9. 12 CFR 560.101 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  10. 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…

  11. 78 FR 717 - ENE (Environment Northeast); Greater Boston Real Estate Board; National Consumer Law Center...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-04

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

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  13. 12 CFR 160.100 - Real estate lending standards; purpose and scope.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

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

    PubMed

    Evans, Melanie

    2011-03-07

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

  15. 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

  16. 17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 24 CFR 100.110 - Discriminatory practices in residential real estate-related transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  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

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Real estate for office and related facilities... LENDING AND INVESTMENT Lending and Investment Powers for Federal Savings Associations § 560.37 Real estate for office and related facilities. A federal savings association may invest in real estate...

  20. 75 FR 33987 - Disposing of Unneeded Federal Real Estate Increasing Sales Proceeds, Cutting Operating Costs, and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-16

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

  1. 20 CFR 404.1069 - Real estate agents and direct sellers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 27 CFR 70.183 - Administration and disposition of real estate acquired by the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 12 CFR 560.172 - Re-evaluation of real estate owned.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Re-evaluation of real estate owned. 560.172... of real estate owned. A savings association shall appraise each parcel of real estate owned at the... under the particular circumstances. The foregoing requirement shall not apply to any parcel of...

  4. 7 CFR 1955.124 - Sale with inventory real estate (chattel).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  5. 7 CFR 767.103 - Managing leased real estate inventory property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Regulated investment companies; real estate... their shareholders and real estate investment trusts (as defined in section 856) and their shareholders... real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2)...

  7. 78 FR 46805 - Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-02

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

  8. 1982-83 Texas College and University Real Estate Course Survey.

    ERIC Educational Resources Information Center

    Lyon, Robert

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

  9. 32 CFR 644.27 - Authority to issue Real Estate Directives.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 12 CFR 560.100 - Real estate lending standards; purpose and scope.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Real estate lending standards; purpose and... § 560.100 Real estate lending standards; purpose and scope. This section, and § 560.101 of this subpart....S.C. 1828(o), prescribe standards for real estate lending to be used by savings associations and...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Disposition of personal property from real estate..., personal property has been left on the real estate inventory property, the Agency will notify the former real estate owner and any known lienholders that the Agency will dispose of the personal property...

  14. 26 CFR 301.7506-1 - Administration of real estate acquired by the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 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…

  16. 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…

  17. 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.

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 26 CFR 20.2105-1 - Estates of nonresidents not citizens; property without the United States.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  20. 48 CFR 28.203-3 - Acceptance of real property.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... concurrent owners; whether any real estate taxes are due and payable; and any recorded encumbrances against... real estate tax assessment of the property or a current appraisal dated no earlier than 6 months prior... pledges real estate on Standard Form 28, Affidavit of Individual Surety. Lien on Real Estate I/we...

  1. 48 CFR 28.203-3 - Acceptance of real property.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... concurrent owners; whether any real estate taxes are due and payable; and any recorded encumbrances against... real estate tax assessment of the property or a current appraisal dated no earlier than 6 months prior... pledges real estate on Standard Form 28, Affidavit of Individual Surety. Lien on Real Estate I/we...

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

    NASA Astrophysics Data System (ADS)

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

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

  3. 41 CFR 102-73.15 - What real estate acquisition and related services may Federal agencies provide?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  4. 41 CFR 102-73.10 - What is the basic real estate acquisition policy?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  5. 38 CFR 36.4515 - Estate of veteran in real property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  7. 38 CFR 36.4515 - Estate of veteran in real property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  8. 38 CFR 36.4515 - Estate of veteran in real property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  9. 7 CFR 767.202 - Real estate inventory property located in special hazard areas.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false Real estate inventory property located in special... Estate Property With Important Resources or Located in Special Hazard Areas § 767.202 Real estate inventory property located in special hazard areas. (a) The Agency considers the following to be...

  10. 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…

  11. 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…

  12. 3D Weight Matrices in Modeling Real Estate Prices

    NASA Astrophysics Data System (ADS)

    Mimis, A.

    2016-10-01

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

  13. 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.

  14. 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.

  15. The Real Property Tax and K-12 Education.

    ERIC Educational Resources Information Center

    Meyer, Neil

    The real property tax is local government's primary source of revenue, providing 48 percent of local governmental revenues nationwide. Of all local government expenditures, 37 percent go to elementary and secondary schools. Therefore, problems with property tax become problems of school finance. Taxes and subsidies generally do not change the…

  16. 26 CFR 301.6324A-1 - Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... estate tax return; (ii) The amount of the lien; (iii) The fair market value of the property to be subject... has the power under local law to caveat (challenge) a will and thereby affect disposition of the... substitution of bond for lien. If the amount of unpaid estate tax plus interest exceeds the value...

  17. 7 CFR 767.102 - Leasing non-real estate inventory property.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 7 2012-01-01 2012-01-01 false Leasing non-real estate inventory property. 767.102 Section 767.102 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real...

  18. 7 CFR 767.102 - Leasing non-real estate inventory property.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 7 2014-01-01 2014-01-01 false Leasing non-real estate inventory property. 767.102 Section 767.102 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real...

  19. 7 CFR 767.102 - Leasing non-real estate inventory property.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 7 2013-01-01 2013-01-01 false Leasing non-real estate inventory property. 767.102 Section 767.102 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real...

  20. 7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  1. 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…

  2. 7 CFR 1955.111 - Sale of real estate for RH purposes (housing).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  3. 7 CFR 767.202 - Real estate inventory property located in special hazard areas.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. 17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 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…

  6. 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...

  7. Master Limited Partnerships and Real Estate Investment Trusts: Opportunities and Potential Complications for Renewable Energy

    SciTech Connect

    Feldman, D.; Settle, E.

    2013-11-01

    Master Limited Partnerships (MLPs) and Real Estate Investment Trusts (REITs) are two proposed investment vehicles which have the potential to lower renewable energy assets' high cost of capital; a critical factor in the Department of Energy's goal for renewable energy to achieve grid-parity with traditional sources of electric generation. Due to current U.S. federal income tax laws, regulations, and administrative interpretations, REITs and MLPs cannot finance a significant portion of the cost of renewable energy assets. Efforts are underway to alter these rules by changing the definition of 'real property' (REIT) and 'qualified income' (MLP). However, even with rule changes, both investment vehicles have structural challenges to efficiently finance renewable energy assets. Among them are 1) effectively utilizing the U.S. federal income tax incentives; 2) administratively structuring the investments to not be overly onerous or complicated, given the potential for pooling a relatively large amount of small assets; and 3) attracting and retaining a large enough investment community to participate in the funding opportunities. This report summarizes these challenges so that if proposed federal changes are made, stakeholders have an understanding of the possible outcomes.

  8. 26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., makes an election under section 6166 or 6166A (as in effect prior to its repeal by the Economic Recovery... agreement to the special lien for estate tax deferred under section 6166 or 6166A (as in effect prior to its... accelerating payment of installments under section 6166(g) or 6166A(h) (as in effect prior to its repeal by the...

  9. 26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., makes an election under section 6166 or 6166A (as in effect prior to its repeal by the Economic Recovery... agreement to the special lien for estate tax deferred under section 6166 or 6166A (as in effect prior to its... accelerating payment of installments under section 6166(g) or 6166A(h) (as in effect prior to its repeal by the...

  10. 26 CFR 1.6081-6 - Automatic extension of time to file estate or trust income tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Automatic extension of time to file estate or... chapter 7 or chapter 11 of Title 11 of the U.S. Code that is required to file an income tax return on Form... return filed on or after June 24, 2011....

  11. 26 CFR 1.6081-6 - Automatic extension of time to file estate or trust income tax return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Automatic extension of time to file estate or... chapter 7 or chapter 11 of title 11 of the U.S. Code that is required to file an income tax return on Form... return filed on or after June 24, 2011....

  12. Technical Qualifications for Treating Photovoltaic Assets as Real Property by Real Estate Investment Trusts (REITs)

    SciTech Connect

    Feldman, D.; Mendelsohn, M.; Coughlin, J.

    2012-06-01

    It has been proposed that Real Estate Investment Trusts (REITs) have the potential to lower the cost and increase the adoption of photovoltaic systems (PV) by offering a more attractive source of capital. The purpose of this paper is to explain the fundamental physical characteristics of PV and compare them to the characteristics of 'real' property, to help determine whether REITs can own PV systems.

  13. 12 CFR 32.7 - Residential real estate loans, small business loans, and small farm loans.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  14. 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.

  15. 17 CFR 210.3-14 - Special instructions for real estate operations to be acquired.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 17 CFR 210.8-06 - Real estate operations acquired or to be acquired.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 26 CFR 1.67-3 - Allocation of expenses by real estate mortgage investment conduits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 7 CFR 765.401 - Conditions for transfer of real estate and chattel security.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  19. 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…

  20. 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.

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

    ERIC Educational Resources Information Center

    Mayfield, Charles B.

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

  2. 7 CFR 767.153 - Sale of real estate inventory property.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 7 2013-01-01 2013-01-01 false Sale of real estate inventory property. 767.153....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for... is lost or damaged as a result of fire, vandalism, or act of God before the Agency conveys...

  3. 7 CFR 767.153 - Sale of real estate inventory property.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 7 2012-01-01 2012-01-01 false Sale of real estate inventory property. 767.153....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for... is lost or damaged as a result of fire, vandalism, or act of God before the Agency conveys...

  4. 7 CFR 767.153 - Sale of real estate inventory property.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 7 2014-01-01 2014-01-01 false Sale of real estate inventory property. 767.153....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for... is lost or damaged as a result of fire, vandalism, or act of God before the Agency conveys...

  5. 7 CFR 767.153 - Sale of real estate inventory property.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false Sale of real estate inventory property. 767.153....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for... is lost or damaged as a result of fire, vandalism, or act of God before the Agency conveys...

  6. 7 CFR 767.153 - Sale of real estate inventory property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Sale of real estate inventory property. 767.153....153 Sale of real estate inventory property. (a) Pricing. (1) The Agency will advertise property for... is lost or damaged as a result of fire, vandalism, or act of God before the Agency conveys...

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

    ERIC Educational Resources Information Center

    Hughes, K. Scott; And Others

    1991-01-01

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

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

    ERIC Educational Resources Information Center

    Mayfield, Charles B.

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

  9. 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…

  10. 12 CFR 250.403 - Service of member bank and real estate investment company.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... investment company. 250.403 Section 250.403 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF... Glass-Steagall Act § 250.403 Service of member bank and real estate investment company. (a) The Board recently considered two inquiries regarding the question whether proposed real estate investment...

  11. 12 CFR 250.403 - Service of member bank and real estate investment company.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  12. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income...

  13. 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…

  14. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... amount by which the total Federal estate tax (including penalties and interest attributable to the tax... (including penalties and interest attributable to the tax) under chapter 11 of the Internal Revenue Code that... property is in a trust at the time of the decedent's death, the person receiving the property is the...

  15. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... amount by which the total Federal estate tax (including penalties and interest attributable to the tax... (including penalties and interest attributable to the tax) under chapter 11 of the Internal Revenue Code that... property is in a trust at the time of the decedent's death, the person receiving the property is the...

  16. 26 CFR 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Time and Place for Paying Tax Place and Due Date for Payment of Tax § 301.6163-1 Extension of time... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Extension of time for payment of estate tax on...

  17. 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 and...

  18. 26 CFR 5.856-1 - Extensions of the grace period for foreclosure property by a real estate investment trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 41 CFR 102-72.30 - What are the different types of delegations related to real estate leasing?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  20. 75 FR 62413 - Notice of Proposed Information Collection: Comment Request; HUD-Owned Real Estate-Dollar Home...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-08

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 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,...

  4. 12 CFR 617.7615 - What should the System institution do when it decides to lease acquired agricultural real estate?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  5. 12 CFR 617.7620 - What should the System institution do when it decides to sell acquired agricultural real estate...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  6. 77 FR 37079 - Versus Capital Multi-Manager Real Estate Income Fund LLC and Versus Capital Advisors; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-20

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

  7. 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...

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

    ERIC Educational Resources Information Center

    Overton, R. Jean

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

  9. 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,…

  10. 26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  11. 26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  12. 26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  13. 26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    ERIC Educational Resources Information Center

    Overton, R. Jean

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

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  16. 12 CFR 617.7610 - What should the System institution do when it decides to sell acquired agricultural real estate?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  17. 12 CFR 617.7615 - What should the System institution do when it decides to lease acquired agricultural real estate?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  18. 12 CFR 617.7610 - What should the System institution do when it decides to sell acquired agricultural real estate?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  19. 12 CFR 617.7615 - What should the System institution do when it decides to lease acquired agricultural real estate?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  20. 12 CFR 617.7615 - What should the System institution do when it decides to lease acquired agricultural real estate?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  1. 41 CFR 102-72.30 - What are the different types of delegations related to real estate leasing?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  2. 5 CFR 6701.104 - Prohibited purchases of real estate by certain GSA employees involved in the acquisition or...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  3. 7 CFR 1925.4 - Servicing delinquent taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Servicing delinquent taxes. 1925.4 Section 1925.4... REGULATIONS TAXES Real Estate Tax Servicing § 1925.4 Servicing delinquent taxes. (a) The County Supervisor will contact each borrower with a delinquent tax and make every practical effort to have him pay...

  4. 26 CFR 55.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 55.7701-1 Section 55.7701... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.7701-1 Tax return preparer. (a) In general. For the definition of a tax...

  5. 7 CFR 1925.4 - Servicing delinquent taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  6. 48 CFR 28.203-3 - Acceptance of real property.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... any concurrent owners; whether any real estate taxes are due and payable; and any recorded... of the current real estate tax assessment of the property or a current appraisal dated no earlier... liquidation of pledged real estate. (d) The following format, or any document substantially the same, shall...

  7. 48 CFR 28.203-3 - Acceptance of real property.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... any concurrent owners; whether any real estate taxes are due and payable; and any recorded... of the current real estate tax assessment of the property or a current appraisal dated no earlier... liquidation of pledged real estate. (d) The following format, or any document substantially the same, shall...

  8. 48 CFR 28.203-3 - Acceptance of real property.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... any concurrent owners; whether any real estate taxes are due and payable; and any recorded... of the current real estate tax assessment of the property or a current appraisal dated no earlier... liquidation of pledged real estate. (d) The following format, or any document substantially the same, shall...

  9. 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. The...

  10. Carrington Real Estate Services, LLC and Carrington Mortgage Services, LLC Information Sheet

    EPA Pesticide Factsheets

    Carrington Real Estate Services, LLC and Carrington Mortgage Services, LLC (the Company) is located in Anaheim, California. The settlement involves the sale of properties constructed prior to 1978, located in Bakersfield and Ridgecrest, California.

  11. 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.

  12. Time-varying correlations in global real estate markets: A multivariate GARCH with spatial effects approach

    NASA Astrophysics Data System (ADS)

    Gu, Huaying; Liu, Zhixue; Weng, Yingliang

    2017-04-01

    The present study applies the multivariate generalized autoregressive conditional heteroscedasticity (MGARCH) with spatial effects approach for the analysis of the time-varying conditional correlations and contagion effects among global real estate markets. A distinguishing feature of the proposed model is that it can simultaneously capture the spatial interactions and the dynamic conditional correlations compared with the traditional MGARCH models. Results reveal that the estimated dynamic conditional correlations have exhibited significant increases during the global financial crisis from 2007 to 2009, thereby suggesting contagion effects among global real estate markets. The analysis further indicates that the returns of the regional real estate markets that are in close geographic and economic proximities exhibit strong co-movement. In addition, evidence of significantly positive leverage effects in global real estate markets is also determined. The findings have significant implications on global portfolio diversification opportunities and risk management practices.

  13. 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.

  14. 26 CFR 20.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in...

    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 on... OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and Administration § 20.6163-1 Extension of time... of postponement, but only if the time for payment of the tax, including any extensions thereof,...

  15. 26 CFR 20.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Extension of time for payment of estate tax on... OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and Administration § 20.6163-1 Extension of time... of postponement, but only if the time for payment of the tax, including any extensions thereof,...

  16. 26 CFR 301.6503(d)-1 - Suspension of running of period of limitation; extension of time for payment of estate tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Suspension of running of period of limitation... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6503(d)-1 Suspension of running of... payment of any estate tax, the running of the period of limitations for collection of such tax is...

  17. 26 CFR 301.6503(d)-1 - Suspension of running of period of limitation; extension of time for payment of estate tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Suspension of running of period of limitation... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6503(d)-1 Suspension of running of... payment of any estate tax, the running of the period of limitations for collection of such tax is...

  18. 26 CFR 301.6503(d)-1 - Suspension of running of period of limitation; extension of time for payment of estate tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Suspension of running of period of limitation... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6503(d)-1 Suspension of running of... payment of any estate tax, the running of the period of limitations for collection of such tax is...

  19. 26 CFR 301.6503(d)-1 - Suspension of running of period of limitation; extension of time for payment of estate tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Suspension of running of period of limitation... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6503(d)-1 Suspension of running of... payment of any estate tax, the running of the period of limitations for collection of such tax is...

  20. 26 CFR 301.6503(d)-1 - Suspension of running of period of limitation; extension of time for payment of estate tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Suspension of running of period of limitation... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6503(d)-1 Suspension of running of... payment of any estate tax, the running of the period of limitations for collection of such tax is...

  1. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  2. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  3. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  4. 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.

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

    PubMed

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

    2016-01-01

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

  6. 32 CFR 552.16 - Real estate claims founded upon contract.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... the US Army Reserve. (b) Applicability. This regulation applies to the following classes of... having real estate responsibility over the area in which the involved real property is located. In the... with justification. (iv) Fiscal information required by paragraph 11-51, AR 37-103, including...

  7. 32 CFR 552.16 - Real estate claims founded upon contract.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... the US Army Reserve. (b) Applicability. This regulation applies to the following classes of... having real estate responsibility over the area in which the involved real property is located. In the... with justification. (iv) Fiscal information required by paragraph 11-51, AR 37-103, including...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... the US Army Reserve. (b) Applicability. This regulation applies to the following classes of... having real estate responsibility over the area in which the involved real property is located. In the... with justification. (iv) Fiscal information required by paragraph 11-51, AR 37-103, including...

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... the US Army Reserve. (b) Applicability. This regulation applies to the following classes of... having real estate responsibility over the area in which the involved real property is located. In the... with justification. (iv) Fiscal information required by paragraph 11-51, AR 37-103, including...

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

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... the US Army Reserve. (b) Applicability. This regulation applies to the following classes of... having real estate responsibility over the area in which the involved real property is located. In the... with justification. (iv) Fiscal information required by paragraph 11-51, AR 37-103, including...

  11. 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.

  12. 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…

  13. 78 FR 66040 - 30-Day Notice of Proposed Information Collection: HUD-Owned Real Estate-Sales Contract and Addendums

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-04

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 30-Day Notice of Proposed Information Collection: HUD-Owned Real Estate--Sales... collection entitled HUD-Owned Real Estate-Sales Contract and Addendums (2502-0306). HUD will republish...

  14. 26 CFR 1.1445-8 - Special rules regarding publicly traded partnerships, publicly traded trusts and real estate...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... partnerships, publicly traded trusts and real estate investment trusts (REITs). 1.1445-8 Section 1.1445-8... estates upon the disposition of U.S. real property interests. Except as otherwise provided in this... Bonds § 1.1445-8 Special rules regarding publicly traded partnerships, publicly traded trusts and...

  15. Liability of Landowners and Real Estate Brokers in Environmental Tort Actions. Teachers Instructional Packet, TIP No. 7, 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 landowners' and brokers' legal liabilities resulting from environmental pollution. First, an instructor's presentation, keyed to a series of overhead masters, is provided. Section I offers…

  16. 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...

  17. LOUISIANA STUDY OF MANPOWER AND TRAINING NEEDS IN FINANCE, INSURANCE, AND REAL ESTATE OCCUPATIONS.

    ERIC Educational Resources Information Center

    WOFFORD, T.B.

    TO DETERMINE THE EMPLOYMENT OPPORTUNITIES AND TRAINING NEEDS IN THE FINANCE, INSURANCE, AND REAL ESTATE INDUSTRY OF LOUISIANA, DATA WERE OBTAINED FROM PERSONAL INTERVIEWS OF 102 FIRMS REPRESENTING 25.4 PERCENT OF THE INDUSTRY AND EMPLOYING 7,849 WORKERS. FINDINGS INCLUDED--(1) IN 1965, 30,843 PERSONS WERE EMPLOYED IN 56 DIFFERENT JOBS OR…

  18. 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)

  19. 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...

  20. New Fund Allows Colleges to Pool Resources for Large-Scale Real-Estate Investments.

    ERIC Educational Resources Information Center

    McMillen, Liz

    1988-01-01

    The Real Estate Investment Trust, a companion organization to the Common Trust, allows colleges to commit as little as $50,000 for investments in commercial properties at minimum risk, which could protect endowments while providing returns comparable to those of the stock market. (MSE)

  1. 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…

  2. A capital offense. CFOs overlook the value of hospitals' real estate assets.

    PubMed

    Pallarito, K

    1996-10-07

    Healthcare providers are sitting on billions of dollars in assets. Real estate holdings constitute 35% to 50% of a typical system's balance sheet, but few chief financial officers are actively managing those assets. In these turbulent times, how can CFOs neglect such a large chunk of their holdings?

  3. 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…

  4. 12 CFR Appendix C to Part 208 - Interagency Guidelines for Real Estate Lending Policies

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Constitution (Article IV, Section 3), provides that the Congress shall have power to dispose of and make all.... (b) One of the principal authorities for the use of military real estate for commercial purposes is... regulation. (d) The SA may, under the general administrative powers vested in the office, authorize the use...

  6. 20 CFR 404.1069 - Real estate agents and direct sellers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Real estate agents and direct sellers. 404.1069 Section 404.1069 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment...

  7. 20 CFR 404.1069 - Real estate agents and direct sellers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Real estate agents and direct sellers. 404.1069 Section 404.1069 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment...

  8. 20 CFR 404.1069 - Real estate agents and direct sellers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Real estate agents and direct sellers. 404.1069 Section 404.1069 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment...

  9. 20 CFR 404.1069 - Real estate agents and direct sellers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Real estate agents and direct sellers. 404.1069 Section 404.1069 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment...

  10. 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)

  11. 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…

  12. 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...

  13. 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)

  14. New Fund Allows Colleges to Pool Resources for Large-Scale Real-Estate Investments.

    ERIC Educational Resources Information Center

    McMillen, Liz

    1988-01-01

    The Real Estate Investment Trust, a companion organization to the Common Trust, allows colleges to commit as little as $50,000 for investments in commercial properties at minimum risk, which could protect endowments while providing returns comparable to those of the stock market. (MSE)

  15. 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.

  16. 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…

  17. 20 CFR 404.1082 - Rentals from real estate; material participation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... consulting, making inspections, and making decisions on matters, such as rotation of crops, the type of crops... paid in crop shares) and the deductions attributable to the rentals are excluded in figuring your net... real estate dealer. If you are an owner or lessee of land, rentals paid in crop shares include...

  18. 20 CFR 404.1082 - Rentals from real estate; material participation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... consulting, making inspections, and making decisions on matters, such as rotation of crops, the type of crops... paid in crop shares) and the deductions attributable to the rentals are excluded in figuring your net... real estate dealer. If you are an owner or lessee of land, rentals paid in crop shares include...

  19. 76 FR 70680 - Small Business Size Standards: Real Estate and Rental and Leasing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-15

    ... in North American Industry Classification System (NAICS) Sector 53, Real Estate and Rental and... grouped by NAICS Sector. SBA issued a White Paper entitled ``Size Standards Methodology'' and published in the October 21, 2009 issue of the Federal Register. That ``Size Standards Methodology'' is available...

  20. 75 FR 71724 - Real Estate Settlement Procedures Act (RESPA): Solicitation of Information on Changes in...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-24

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Real Estate Settlement Procedures Act (RESPA): Solicitation of Information on Changes... residential properties. The purposes of RESPA are, generally, to help consumers become better shoppers...

  1. Special Estate Tax Provisions for Farmers Should be Simplified to Achieve Fair Distribution of Benefits.

    DTIC Science & Technology

    1981-09-30

    Executive Directors of the Agricultural Stabilization and Conservation Ser- vice (ASCS) and interviews with both Department of the Treasury and Department...valuation. For example, if there is an oil lease on a farm, the full value of the lease is to be included in the decedent’s gross estate and cannot be...third, two- fifths, or one-half of the gross rent share. The landowner generally shares proportionately in seed , fertilizer, and other expenses. It is

  2. 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. ...

  3. 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. ...

  4. 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. ...

  5. 17 CFR 239.18 - Form S-11, for registration under the Securities Act of 1933 of securities of certain real estate...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... under the Securities Act of 1933 of securities of certain real estate companies. 239.18 Section 239.18... Securities Act of 1933 of securities of certain real estate companies. This form shall be used for registration under the Securities Act of 1933 of (a) securities issued by real estate investment trusts,...

  6. 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...

  7. Real estate market and building energy performance: Data for a mass appraisal approach

    PubMed Central

    Bonifaci, Pietro; Copiello, Sergio

    2015-01-01

    Mass appraisal is widely considered an advanced frontier in the real estate valuation field. Performing mass appraisal entails the need to get access to base information conveyed by a large amount of transactions, such as prices and property features. Due to the lack of transparency of many Italian real estate market segments, our survey has been addressed to gather data from residential property advertisements. The dataset specifically focuses on property offer prices and dwelling energy efficiency. The latter refers to the label expressed and exhibited by the energy performance certificate. Moreover, data are georeferenced with the highest possible accuracy: at the neighborhood level for a 76.8% of cases, at street or building number level for the remaining 23.2%. Data are related to the analysis performed in Bonifaci and Copiello [1], about the relationship between house prices and building energy performance, that is to say, the willingness to pay in order to benefit from more efficient dwellings. PMID:26793751

  8. Real estate market and building energy performance: Data for a mass appraisal approach.

    PubMed

    Bonifaci, Pietro; Copiello, Sergio

    2015-12-01

    Mass appraisal is widely considered an advanced frontier in the real estate valuation field. Performing mass appraisal entails the need to get access to base information conveyed by a large amount of transactions, such as prices and property features. Due to the lack of transparency of many Italian real estate market segments, our survey has been addressed to gather data from residential property advertisements. The dataset specifically focuses on property offer prices and dwelling energy efficiency. The latter refers to the label expressed and exhibited by the energy performance certificate. Moreover, data are georeferenced with the highest possible accuracy: at the neighborhood level for a 76.8% of cases, at street or building number level for the remaining 23.2%. Data are related to the analysis performed in Bonifaci and Copiello [1], about the relationship between house prices and building energy performance, that is to say, the willingness to pay in order to benefit from more efficient dwellings.

  9. 26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... regulations, or to fraud with intent to evade tax. (3) Extension of time for filing distinguished. The... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Extension of time for paying tax or deficiency... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND...

  10. 17 CFR 210.12-29 - Mortgage loans on real estate. 1

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... § 210.12-29 Mortgage loans on real estate. 1 Column A—Description 2,3,4 Column B—Interest rate Column C..., $20,000-$49,000, under $20,000) and type loan (e.g., VA, FHA, Conventional). Interest rates and... delinquent principal or interest 10 1 All money columns shall be totaled. 2 The required information is to be...

  11. Determinants of voluntary carbon disclosure in the corporate real estate sector of Malaysia.

    PubMed

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

    2016-11-01

    Corporate real estate management holds the tent that risk which is not understood cannot be measured or managed. The effect of global warming on real estate investment and need for climate change mitigation through disclosures by companies of carbon emission information has becomes a sine-qua-non for the management of companies' carbon footprint and reducing its overall effect on global warming. This study applied the structural equation modeling technique to determine the determinants influencing Carbon Disclosure in Real Estate Companies in a developing economy. The analysis was based on 2013 annual reports of 126 property sector companies listed in Malaysia stock exchange market. The model was validated through convergent validity, discriminant validity, composite reliability and goodness of fit. The result reveals that social and financial market were critical determinant factors for carbon disclosure while the economic and institutional factors did not achieve significant effect on voluntary carbon disclosure. The result is consistent with legitimacy theory and agency theories. The implication of this finding is that increase in public education and awareness will enhance community demand for disclosure from companies and they will increase level of disclosure; also as financial institutions consider sustainability practice as a viable investment and term for credit financing, companies will be motivated to increase disclosure.

  12. Amplifying Real Estate Value through Energy&WaterManagement: From ESCO to 'Energy Services Partner'

    SciTech Connect

    Mills, Evan

    2004-06-08

    The energy service company (ESCO) business model could become significantly more effective by integrating the energy-efficiency purveyor and their capital into the underlying building ownership and operation partnership, rather than the current model in which the ESCO remains an outsider with higher transaction costs and limited interest and participation in the value created by the cost savings. Resource conservation advocates rarely use the language of real estate to articulate the cost effectiveness of capital improvements aimed at reducing utility costs in commercial and residential income properties. Conventional methods that rely on rarefied academic notions of simple payback time or a narrow definition of return on investment fail to capture a significant component of the true market value created by virtue of reduced operating expenses. Improvements in energy and water efficiency can increase the fundamental profitability of real estate investments by raising Net Operating Income (NOI), and hence returns during the holding period, and, ultimately, proceeds at time of sale. We introduce the concept of an Energy Services Partner, who takes an equity interest in a real estate partnership in exchange for providing the expertise and capital required to reduce utility operating costs. Profit to all partners increases considerably as a result. This approach would also help to address a crisis facing ESCOs today stemming from their considerable liabilities (through guaranteed savings) and negligible offsetting assets.

  13. Assessment of the Green Building Education Needs of North Carolina Real Estate Appraisers

    NASA Astrophysics Data System (ADS)

    Ball, Lee F., Jr.

    2011-12-01

    The construction industry has experienced little growth since the beginning of the 2008 recession. Despite this phenomenon, green building remains in the forefront as a growing sector within the industry. There are, however, many barriers to the success and widespread adoption of high performance green building practices. This study focused on the real estate appraisal industry's role in determining the value of properties with green features. The study sample included appraisers from regions within North Carolina that have the largest numbers of certified commercial and residential green buildings. The central hypothesis predicted that, regardless of the number of certified green buildings or properties with green building features within the study areas, appraisers lack the experience and knowledge needed in order to provide an accurate appraisal of these properties. The research methods used for this study included surveys, interviews, case studies, and an extensive international literature review. In addition, industry experts throughout the United States were interviewed. The study generated a green building education gap analysis of real estate appraisers in addition to identification of the primary methods currently being used in the valuation of properties with green features. The results of this research will be utilized by green building workforce development providers and for the creation of green building continuing education and regional certification programs for real estate appraisers and other building professionals.

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... in installments. The election to pay the tax in installments applies to deficiencies in tax as well... in a closely held business.” Since the election must be made on or before the due date of the return... election was made to pay in installments the tax shown on the return. However, see paragraph (e)(3) of...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... in installments. The election to pay the tax in installments applies to deficiencies in tax as well... in a closely held business.” Since the election must be made on or before the due date of the return... election was made to pay in installments the tax shown on the return. However, see paragraph (e)(3) of...

  16. 26 CFR 20.6166-1 - Election of alternate extension of time for payment of estate tax where estate consists largely...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...(a). (f) Rule for computing interest. Section 6601(j) provides a special 4 percent interest rate for.... This special interest rate applies only to that amount of tax which is to be paid in installments and... comprised of both tax subject to the 4 percent interest rate and tax subject to the rate...

  17. 12 CFR 32.7 - Residential real estate loans, small business loans, and small farm loans (“Supplemental Lending...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... of credit must be secured by a perfected first-lien security interest in 1-4 family real estate in an... will exercise its continuing responsibility to oversee the use of this lending authority. (c)...

  18. The REIT stuff. Do real estate investment trusts have what it takes to bridge hospital compliance gaps?

    PubMed

    Haugh, R

    1998-11-05

    Up to now, real estate investment trusts have put most of their health care dollars into nursing homes. Thanks to federal fraud probes, some REIT executives see medical office buildings as their next big market.

  19. 76 FR 78183 - Section 67 Limitations on Estates or Trusts; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-16

    ... FURTHER INFORMATION CONTACT: Richard A. Hurst of the Publications and Regulations Branch, Legal Processing... ``New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation'' is corrected to read... and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure...

  20. The Development of Cadastral Domain Model Oriented at Unified Real Estate Registration of China Based on Ontology

    NASA Astrophysics Data System (ADS)

    Li, M.; Zhu, X.; Shen, C.; Chen, D.; Guo, W.

    2012-07-01

    With the certain regulation of unified real estate registration taken by the Property Law and the step-by-step advance of simultaneous development in urban and rural in China, it is the premise and foundation to clearly specify property rights and their relations in promoting the integrated management of urban and rural land. This paper aims at developing a cadastral domain model oriented at unified real estate registration of China from the perspective of legal and spatial, which set up the foundation for unified real estate registration, and facilitates the effective interchange of cadastral information and the administration of land use. The legal cadastral model is provided based on the analysis of gap between current model and the demand of unified real estate registration, which implies the restrictions between different rights. Then the new cadastral domain model is constructed based on the legal cadastral domain model and CCDM (van Oosterom et al., 2006), which integrate real estate rights of urban land and rural land. Finally, the model is validated by a prototype system. The results show that the model is applicable for unified real estate registration in China.

  1. California Community Colleges: Coping with Tax Reductions.

    ERIC Educational Resources Information Center

    Tollefson, Terrence A.

    This paper examines the financial problems of California's community colleges caused by reduced local property tax support. In 1978 California voters enacted Proposition 13, a constitutional amendment that reduced taxes on real estate. The proposition's immediate effect on community college funding was a statewide, fifty-percent reduction in local…

  2. Converting existing real estate assets to cash through off-balance sheet financing.

    PubMed

    Cella, M D

    1994-01-01

    Hospitals are realizing that they can tap hidden equity tied up in their medical office buildings and other ancillary facilities and use the capital to grow their core health care business, retool patient rooms, purchase equipment, technology, and physician practices, or simply pay down debt. Through selling their ancillary real estate assets, they can generate much-needed capital liquidity, yet still retain the control they need through restrictive covenants on uses and tenancies, repurchase options, rights of first refusal, and master leasing with creative options to expand or contract.

  3. 7 CFR 1955.135 - Taxes on inventory real property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... required to escrow, FmHA or its successor agency under Public Law 103-354's share of accrued taxes and assessment installments will be deposited in the purchaser's escrow account. (b) For purchasers not required to escrow, accrued taxes and assessment installments may be: (i) Paid to the local taxing authority...

  4. 7 CFR 1955.135 - Taxes on inventory real property.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... required to escrow, FmHA or its successor agency under Public Law 103-354's share of accrued taxes and assessment installments will be deposited in the purchaser's escrow account. (b) For purchasers not required to escrow, accrued taxes and assessment installments may be: (i) Paid to the local taxing authority...

  5. 7 CFR 1955.135 - Taxes on inventory real property.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... required to escrow, FmHA or its successor agency under Public Law 103-354's share of accrued taxes and assessment installments will be deposited in the purchaser's escrow account. (b) For purchasers not required to escrow, accrued taxes and assessment installments may be: (i) Paid to the local taxing authority...

  6. A coupled physical and economic model of the response of coastal real estate to climate risk

    NASA Astrophysics Data System (ADS)

    McNamara, Dylan E.; Keeler, Andrew

    2013-06-01

    Barring an unprecedented large-scale effort to raise island elevation, barrier-island communities common along the US East Coast are likely to eventually face inundation of the existing built environment on a timescale that depends on uncertain climatic forcing. Between the present and when a combination of sea-level rise and erosion renders these areas uninhabitable, communities must choose levels of defensive expenditures to reduce risks and individual residents must assess whether and when risk levels are unacceptably high to justify investment in housing. We model the dynamics of coastal adaptation as the interplay of underlying climatic risks, collective actions to mitigate those risks, and individual risk assessments based on beliefs in model predictions and processing of past climate events. Efforts linking physical and behavioural models to explore shoreline dynamics have not yet brought together this set of essential factors. We couple a barrier-island model with an agent-based model of real-estate markets to show that, relative to people with low belief in model predictions about climate change, informed property owners invest heavily in defensive expenditures in the near term and then abandon coastal real estate at some critical risk threshold that presages a period of significant price volatility.

  7. Rpas Accuracy Testing for Using it in the Cadastre of Real Estates of the Czech Republic

    NASA Astrophysics Data System (ADS)

    Housarová, E.; Pavelka, K.; Šedina, J.

    2016-06-01

    In the last few years, interest in the collection of data using remotely piloted aircraft systems (RPAS) has sharply risen. RPAS technology has a very wide area of use; one of its main advantages is its accuracy, timeliness of data, frequency of collecting data and low operating costs. RPAS can be used for the mapping of small, dangerous and inaccessible areas in contrast with ordinary aerial photogrammetry. In the cadastre of real estates of the Czech Republic, it is possible to map out areas by using aerial photogrammetry, so it has been done in the past. However, this is a relatively expensive and complex technology, and therefore we are looking for new alternatives. An alternative would be to use RPAS technology for data acquisition. The testing of the possibility of using RPAS for the cadastre of real estates of the Czech Republic is the subject of this paper. When evaluating results we compared point coordinates measured by geodetic method, GNSS technology and RPAS technology.

  8. Valuing Residential Energy Efficiency in Two Alaska Real Estate Markets: A Hedonic Approach

    NASA Astrophysics Data System (ADS)

    Pride, Dominique J.

    Alaska households have high home energy consumption and expenditures. Improving the energy efficiency of the housing stock can reduce home energy consumption, thereby reducing home energy expenditures and CO2 emissions. Improving the energy efficiency of a home may also increase its transaction price if the energy efficiency improvements are capitalized into the value of the home. The relationship between energy efficiency and transaction prices in the Fairbanks and Anchorage, Alaska residential real estate markets is examined. Using a hedonic pricing framework and difference-in-differences analysis, the impact of the Alaska Home Energy Rebate program on the transaction prices of single-family homes in the Fairbanks and Anchorage housing markets from 2008 through 2015 is examined. The results indicate that compared to homes that did not complete the program, homes that completed the program sell for a statistically significant price premium between 15.1% and 15.5% in the Fairbanks market and between 5% and 11% in the Anchorage market. A hedonic pricing framework is used to relate energy efficiency ratings and transaction prices of homes in the Fairbanks and Anchorage residential real estate markets from 2008 through 2015. The results indicate that homes with above-average energy efficiency ratings sell for a statistically significant price premium between 6.9% and 17.5% in the Fairbanks market and between 1.8% and 6.0% in the Anchorage market.

  9. Conceptual design of a high real-estate gradient cavity for a SRF ERL

    NASA Astrophysics Data System (ADS)

    Xu, Chen; Ben-Zvi, Ilan; Hao, Yue; Xin, Tianmu; Wang, Haipeng

    2017-10-01

    The term ;real-estate gradient; is used to describe the energy gain provided by an accelerating structure per actual length it takes in the accelerator. given that the length of the tunnel available for the accelerator is constrained, the real-estate gradient is an important measure of the efficiency of a given accelerator structure. When designing an accelerating cavity to be efficient in this sense, the unwanted Higher Order Mode (HOM) fields should be reduced by suitable HOM dampers. This is a particularly important consideration for high current operation. The additional RF components might take longitude space and reduce the total accelerating efficiency. We describe a new high efficiency 5-cell cavity with the dampers included. The total length of the cavity is reduced by 13% as compared to a more conventional design without compromising the cavity fundamental-mode performance. In addition, the HOM impedance is reduced for a higher Beam-Break-Up (BBU) threshold of operating current. In this paper, we consider an example, a possible application at the eRHIC Energy Recovery Linac (ERL).

  10. Conceptual design of a high real-estate gradient cavity for a SRF ERL

    DOE PAGES

    Xu, Chen; Ben-Zvi, Ilan; Hao, Yue; ...

    2017-07-19

    The term “real-estate gradient” is used to describe the energy gain provided by an accelerating structure per actual length it takes in the accelerator. given that the length of the tunnel available for the accelerator is constrained, the real-estate gradient is an important measure of the efficiency of a given accelerator structure. When designing an accelerating cavity to be efficient in this sense, the unwanted Higher Order Mode (HOM) fields should be reduced by suitable HOM dampers. This is a particularly important consideration for high current operation. The additional RF components might take longitude space and reduce the total acceleratingmore » efficiency. We describe a new high efficiency 5-cell cavity with the dampers included. The total length of the cavity is reduced by 13% as compared to a more conventional design without compromising the cavity fundamental-mode performance. In addition, the HOM impedance is reduced for a higher Beam-Break-Up (BBU) threshold of operating current. In this article, we consider an example, a possible application at the eRHIC Energy Recovery Linac (ERL).« less

  11. THE SOLAR NEIGHBORHOOD XXIX: THE HABITABLE REAL ESTATE OF OUR NEAREST STELLAR NEIGHBORS

    SciTech Connect

    Cantrell, Justin R.; Henry, Todd J.; White, Russel J. E-mail: thenry@chara.gsu.edu

    2013-10-01

    We use the sample of known stars and brown dwarfs within 5 pc of the Sun, supplemented with AFGK stars within 10 pc, to determine which stellar spectral types provide the most habitable real estate—defined as locations where liquid water could be present on Earth-like planets. Stellar temperatures and radii are determined by fitting model spectra to spatially resolved broadband photometric energy distributions for stars in the sample. Using these values, the locations of the habitable zones are calculated using an empirical formula for planetary surface temperature and assuming the condition of liquid water, called here the empirical habitable zone (EHZ). Systems that have dynamically disruptive companions are considered not habitable. We consider companions to be disruptive if the separation ratio of the companion to the habitable zone is less than 5:1. We use the results of these calculations to derive a simple formula for predicting the location of the EHZ for main sequence stars based on V – K color. We consider EHZ widths as more useful measures of the habitable real estate around stars than areas because multiple planets are not expected to orbit stars at identical stellar distances. This EHZ provides a qualitative guide on where to expect the largest population of planets in the habitable zones of main sequence stars. Because of their large numbers and lower frequency of short-period companions, M stars provide more EHZ real estate than other spectral types, possessing 36.5% of the habitable real estate en masse. K stars are second with 21.5%, while A, F, and G stars offer 18.5%, 6.9%, and 16.6%, respectively. Our calculations show that three M dwarfs within 10 pc harbor planets in their EHZs—GJ 581 may have two planets (d with msin i = 6.1 M {sub ⊕}; g with msin i = 3.1 M {sub ⊕}), GJ 667 C has one (c with msin i = 4.5 M {sub ⊕}), and GJ 876 has two (b with msin i = 1.89 M {sub Jup} and c with msin i = 0.56 M {sub Jup}). If Earth-like planets

  12. The Solar Neighborhood XXIX: The Habitable Real Estate of Our Nearest Stellar Neighbors

    NASA Astrophysics Data System (ADS)

    Cantrell, Justin R.; Henry, Todd J.; White, Russel J.

    2013-10-01

    We use the sample of known stars and brown dwarfs within 5 pc of the Sun, supplemented with AFGK stars within 10 pc, to determine which stellar spectral types provide the most habitable real estate—defined as locations where liquid water could be present on Earth-like planets. Stellar temperatures and radii are determined by fitting model spectra to spatially resolved broadband photometric energy distributions for stars in the sample. Using these values, the locations of the habitable zones are calculated using an empirical formula for planetary surface temperature and assuming the condition of liquid water, called here the empirical habitable zone (EHZ). Systems that have dynamically disruptive companions are considered not habitable. We consider companions to be disruptive if the separation ratio of the companion to the habitable zone is less than 5:1. We use the results of these calculations to derive a simple formula for predicting the location of the EHZ for main sequence stars based on V - K color. We consider EHZ widths as more useful measures of the habitable real estate around stars than areas because multiple planets are not expected to orbit stars at identical stellar distances. This EHZ provides a qualitative guide on where to expect the largest population of planets in the habitable zones of main sequence stars. Because of their large numbers and lower frequency of short-period companions, M stars provide more EHZ real estate than other spectral types, possessing 36.5% of the habitable real estate en masse. K stars are second with 21.5%, while A, F, and G stars offer 18.5%, 6.9%, and 16.6%, respectively. Our calculations show that three M dwarfs within 10 pc harbor planets in their EHZs—GJ 581 may have two planets (d with msin i = 6.1 M ⊕ g with msin i = 3.1 M ⊕), GJ 667 C has one (c with msin i = 4.5 M ⊕), and GJ 876 has two (b with msin i = 1.89 M Jup and c with msin i = 0.56 M Jup). If Earth-like planets are as common around low-mass stars

  13. A measurement model for real estate bubble size based on the panel data analysis: An empirical case study

    PubMed Central

    Liu, Fengyun; Liu, Deqiang; Malekian, Reza; Li, Zhixiong; Wang, Deqing

    2017-01-01

    Employing the fundamental value of real estate determined by the economic fundamentals, a measurement model for real estate bubble size is established based on the panel data analysis. Using this model, real estate bubble sizes in various regions in Japan in the late 1980s and in recent China are examined. Two panel models for Japan provide results, which are consistent with the reality in the 1980s where a commercial land price bubble appeared in most area and was much larger than that of residential land. This provides evidence of the reliability of our model, overcoming the limit of existing literature with this method. The same models for housing prices in China at both the provincial and city levels show that contrary to the concern of serious housing price bubble in China, over-valuing in recent China is much smaller than that in 1980s Japan. PMID:28273141

  14. A measurement model for real estate bubble size based on the panel data analysis: An empirical case study.

    PubMed

    Liu, Fengyun; Liu, Deqiang; Malekian, Reza; Li, Zhixiong; Wang, Deqing

    2017-01-01

    Employing the fundamental value of real estate determined by the economic fundamentals, a measurement model for real estate bubble size is established based on the panel data analysis. Using this model, real estate bubble sizes in various regions in Japan in the late 1980s and in recent China are examined. Two panel models for Japan provide results, which are consistent with the reality in the 1980s where a commercial land price bubble appeared in most area and was much larger than that of residential land. This provides evidence of the reliability of our model, overcoming the limit of existing literature with this method. The same models for housing prices in China at both the provincial and city levels show that contrary to the concern of serious housing price bubble in China, over-valuing in recent China is much smaller than that in 1980s Japan.

  15. 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...

  16. 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...

  17. 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...

  18. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  20. A Multi-Scale Algorithm for Graffito Advertisement Detection from Images of Real Estate

    NASA Astrophysics Data System (ADS)

    Yang, Jun; Zhu, Shi-Jiao

    There is a significant need to detect and extract the graffito advertisement embedded in the housing images automatically. However, it is a hard job to separate the advertisement region well since housing images generally have complex background. In this paper, a detecting algorithm which uses multi-scale Gabor filters to identify graffito regions is proposed. Firstly, multi-scale Gabor filters with different directions are applied to housing images, then the approach uses these frequency data to find likely graffito regions using the relationship of different channels, it exploits the ability of different filters technique to solve the detection problem with low computational efforts. Lastly, the method is tested on several real estate images which are embedded graffito advertisement to verify its robustness and efficiency. The experiments demonstrate graffito regions can be detected quite well.

  1. Measuring housing quality in the absence of a monetized real estate market.

    PubMed

    Rindfuss, Ronald R; Piotrowski, Martin; Thongthai, Varachai; Prasartkul, Pramote

    2007-03-01

    Measuring housing quality or value or both has been a weak component of demographic and development research in less developed countries that lack an active real estate (housing) market. We describe a new method based on a standardized subjective rating process. It is designed to be used in settings that do not have an active, monetized housing market. The method is applied in an ongoing longitudinal study in north-east Thailand and could be straightforwardly used in many other settings. We develop a conceptual model of the process whereby households come to reside in high-quality or low-quality housing units. We use this theoretical model in conjunction with longitudinal data to show that the new method of measuring housing quality behaves as theoretically expected, thus providing evidence of face validity.

  2. The Potential Impact of an Anthrax Attack on Real Estate Prices and Foreclosures in Seattle.

    PubMed

    Dormady, Noah; Szelazek, Thomas; Rose, Adam

    2014-01-01

    This article provides a methodology for the economic analysis of the potential consequences of a simulated anthrax terrorism attack on real estate within the Seattle metropolitan area. We estimate spatially disaggregated impacts on median sales price of residential housing within the Seattle metro area following an attack on the central business district (CBD). Using a combination of longitudinal panel regression and GIS analysis, we find that the median sales price in the CBD could decline by as much as $280,000, and by nearly $100,000 in nearby communities. These results indicate that total residential property values could decrease by over $50 billion for Seattle, or a 33% overall decline. We combine these estimates with HUD's 2009 American Housing Survey (AHS) to further predict 70,000 foreclosures in Seattle spatial zones following the terrorism event.

  3. Serengeti real estate: density vs. fitness-based indicators of lion habitat quality.

    PubMed

    Mosser, Anna; Fryxell, John M; Eberly, Lynn; Packer, Craig

    2009-10-01

    Habitat quality is typically inferred by assuming a direct relationship between consumer density and resource abundance, although it has been suggested that consumer fitness may be a more accurate measure of habitat quality. We examined density vs. fitness-based measures of habitat quality for lions in the Serengeti National Park, Tanzania. A 40-year average of female reproductive success (yearling cubs per female) was best explained by proximity to river confluences, whereas patterns of productivity (yearling cubs per km(2)) and adult female density (individuals per km(2)) were associated with more general measures of habitat quality and areas of shelter in poor habitat. This suggests that density may not accurately distinguish between high-quality 'source' areas and low-quality sites that merely provide refuges for effectively non-reproductive individuals. Our results indicate that density may be a misleading indicator of real estate value, particularly for populations that do not conform to an ideal free distribution.

  4. A fuzzy logic model to forecast stock market momentum in Indonesia's property and real estate sector

    NASA Astrophysics Data System (ADS)

    Penawar, H. K.; Rustam, Z.

    2017-07-01

    The Capital market has the important role in Indonesia's economy. The capital market does not only support the economy of Indonesia but also being an indicator Indonesia's economy improvement. Something that has been traded in the capital market is stock (stock market). Nowadays, the stock market is full of uncertainty. That uncertainty values make predicting stock market is all that we have to do before we make a decision in the stock market. One that can be predicted in the stock market is momentum. To forecast stock market momentum, it can use fuzzy logic model. In the process of modeling, it will be used 14 days historical data that consisting the value of open, high, low, and close, to predict the next 5 days momentum categories. There are three momentum categories namely Bullish, Neutral, and Bearish. To illustrate the fuzzy logic model, we will use stocks data from several companies that listed on Indonesia Stock Exchange (IDX) in property and real estate sector.

  5. 78 FR 57873 - 60-Day Notice of Proposed Information Collection: HUD-Owned Real Estate-Sales Contract and Addendums

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-20

    ... information consists of the sales contracts and addenda that will be used in binding contracts between... Contract and Addendums AGENCY: Office of the Assistant Secretary for Housing, Office of Single Family Asset...-Owned Real Estate--Sales Contract and Addendums. OMB Approval Number: 2502-0306. Type of Request...

  6. 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

    ... will be used in binding contracts between purchasers of acquired single-family assets and HUD... Contract and Addendums AGENCY: Office of the Chief Information Officer, HUD. ACTION: Notice. SUMMARY: HUD... Collection: HUD-Owned Real Estate--Sales Contract and Addendums. OMB Approval Number: 2502-0306. Type...

  7. 78 FR 45842 - Amendments to the 2013 Mortgage Rules Under the Real Estate Settlement Procedure Act (Regulation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-30

    ... From the Federal Register Online via the Government Publishing Office BUREAU OF CONSUMER FINANCIAL PROTECTION 12 CFR Parts 1024 and 1026 RIN 3170-AA37 Amendments to the 2013 Mortgage Rules Under the Real Estate Settlement Procedure Act (Regulation X) and the Truth in Lending Act (Regulation Z) Correction...

  8. Managing mergers. Here's how to take charge of assessing ancillary real estate before--and after--a merger.

    PubMed

    Lillibridge, T W; Trotter, P F

    1995-08-01

    Hospital and network mergers, acquisitions and affiliations dramatically affect a health care facility at many levels. Corporate cultures are evaluated and merged. Programs and services are evaluated, combined and sometimes relocated. Trustees, doctors and administrators are evaluated and merged. So are facilities management, construction and real estate departments.

  9. Economic Incentives, Institutions, and Racial Discrimination: The Case of Real Estate Brokers. Discussion Paper D78-4.

    ERIC Educational Resources Information Center

    Yinger, John

    This paper examines the economic incentives and institutions that support racial discrimination by real estate brokers. The economic incentives are derived from a search model of broker behavior in which a broker searches for buyers and listings (i.e., sellers who will sell through him) and then attempts to match buyers with his listings. This…

  10. 41 CFR 102-73.15 - What real estate acquisition and related services may Federal agencies provide?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false What real estate... and Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT...), building and/or site purchase, condemnation, and relocation assistance. For information on the design...

  11. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...-known expert on real estate transactions. P is scheduled to attend a three-day seminar on complex real estate transactions, as a participant, at University U, a U.S. university, beginning on a Saturday and... the treaty country may claim a reduced rate of U.S. tax on certain amounts representing a pension...

  12. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...-known expert on real estate transactions. P is scheduled to attend a three-day seminar on complex real estate transactions, as a participant, at University U, a U.S. university, beginning on a Saturday and... claim a reduced rate of U.S. tax on certain amounts representing a pension or an annuity from...

  13. 26 CFR 1.6694-1 - Section 6694 penalties applicable to tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... contribution of real estate in the amount of $50,000 during the tax year, when in fact he had not made this... purposes of determining the deductibility of a contribution by an employer for a qualified pension...

  14. Real Estate: Management of Title and Granting Use of Real Property

    DTIC Science & Technology

    1997-10-10

    control, including public lands , for use or benefit of DOD. 4–17. Non Department of Defense Federal agencies a. Fair market value will be charged for... public lands See withdrawn public lands . Right-of-entry A right to go upon the real property of an- other for a short duration for a specified pur...agencies. Withdrawn public lands Public domain lands held back for the use of b e n e f i t o f a n a g e n c y b y r e s e r v a t i o n , withdrawal

  15. How Tax Relief for Training Can Make a Real Difference

    ERIC Educational Resources Information Center

    Wilson, Tom

    2011-01-01

    Companies received more than 5 billion British Pounds last year from the Exchequer in tax relief for work-related training. That is equivalent to the turnover of more than 250 further education colleges. And it vastly overshadows the 50 million British Pounds Growth and Innovation Fund set up to support employers' initiatives to improve skills and…

  16. How Tax Relief for Training Can Make a Real Difference

    ERIC Educational Resources Information Center

    Wilson, Tom

    2011-01-01

    Companies received more than 5 billion British Pounds last year from the Exchequer in tax relief for work-related training. That is equivalent to the turnover of more than 250 further education colleges. And it vastly overshadows the 50 million British Pounds Growth and Innovation Fund set up to support employers' initiatives to improve skills and…

  17. Flavonoids: a metabolic network mediating plants adaptation to their real estate.

    PubMed

    Mouradov, Aidyn; Spangenberg, German

    2014-01-01

    From an evolutionary perspective, the emergence of the sophisticated chemical scaffolds of flavonoid molecules represents a key step in the colonization of Earth's terrestrial environment by vascular plants nearly 500 million years ago. The subsequent evolution of flavonoids through recruitment and modification of ancestors involved in primary metabolism has allowed vascular plants to cope with pathogen invasion and damaging UV light. The functional properties of flavonoids as a unique combination of different classes of compounds vary significantly depending on the demands of their local real estate. Apart from geographical location, the composition of flavonoids is largely dependent on the plant species, their developmental stage, tissue type, subcellular localization, and key ecological influences of both biotic and abiotic origin. Molecular and metabolic cross-talk between flavonoid and other pathways as a result of the re-direction of intermediate molecules have been well investigated. This metabolic plasticity is a key factor in plant adaptive strength and is of paramount importance for early land plants adaptation to their local ecosystems. In human and animal health the biological and pharmacological activities of flavonoids have been investigated in great depth and have shown a wide range of anti-inflammatory, anti-oxidant, anti-microbial, and anti-cancer properties. In this paper we review the application of advanced gene technologies for targeted reprogramming of the flavonoid pathway in plants to understand its molecular functions and explore opportunities for major improvements in forage plants enhancing animal health and production.

  18. Antibubble and prediction of China's stock market and real-estate

    NASA Astrophysics Data System (ADS)

    Zhou, Wei-Xing; Sornette, Didier

    2004-06-01

    We show that the Chinese stock markets are quite different and decoupled from Western markets (which include Tokyo). We document a well-developed log-periodic power-law antibubble in China's stock market, which started in August 2001. We argue that the current stock market antibubble is sustained by a contemporary active unsustainable real-estate bubble in China. The characteristic parameters of the antibubble have exhibited remarkable stability over one year (October 2002-October 2003). Many tests, including predictability over different horizons and time periods, confirm the high significance of the antibubble detection. Based on an analysis including data up to 2003/10/28, we have predicted that the Chinese stock market will stop its negative trend around the end of 2003 and start going up, appreciating by at least 25% in the following 6 months. We present a partial assessment of this prediction at the time of revision of this manuscript (early January 2004). Notwithstanding the immature nature of the Chinese equity market and the strong influence of government policy, we have found maybe even stronger imprints of herding than in other mature markets. This is maybe due indeed to the immaturity of the Chinese market which seems to attract short-term investors more interested in fast gains than in long-term investments, thus promoting speculative herding.

  19. 2000-2003 real estate bubble in the UK but not in the USA

    NASA Astrophysics Data System (ADS)

    Zhou, Wei-Xing; Sornette, Didier

    2003-11-01

    In the aftermath of the burst of the “new economy” bubble in 2000, the Federal Reserve aggressively reduced short-term rates yields in less than 2 years from 6 1/2 to 1 1/4% in an attempt to coax forth a stronger recovery of the US economy. But, there is growing apprehension that this is creating a new bubble in real estate, as strong housing demand is fuelled by historically low mortgage rates. Are we going from Charybdis to Scylla? This question is all the more excruciating at a time when many other indicators suggest a significant deflationary risk. Using economic data, Federal Reserve Chairman A. Greenspan and Governor D.L. Kohn dismissed recently this possibility. Using the theory of critical phenomena resulting from positive feedbacks in markets, we confirm this view point for the US but find that mayhem may be in store for the UK: we unearth the unmistakable signatures (log-periodicity and power law super-exponential acceleration) of a strong unsustainable bubble there, which could burst around the end of the year 2003.

  20. Flavonoids: a metabolic network mediating plants adaptation to their real estate

    PubMed Central

    Mouradov, Aidyn; Spangenberg, German

    2014-01-01

    From an evolutionary perspective, the emergence of the sophisticated chemical scaffolds of flavonoid molecules represents a key step in the colonization of Earth’s terrestrial environment by vascular plants nearly 500 million years ago. The subsequent evolution of flavonoids through recruitment and modification of ancestors involved in primary metabolism has allowed vascular plants to cope with pathogen invasion and damaging UV light. The functional properties of flavonoids as a unique combination of different classes of compounds vary significantly depending on the demands of their local real estate. Apart from geographical location, the composition of flavonoids is largely dependent on the plant species, their developmental stage, tissue type, subcellular localization, and key ecological influences of both biotic and abiotic origin. Molecular and metabolic cross-talk between flavonoid and other pathways as a result of the re-direction of intermediate molecules have been well investigated. This metabolic plasticity is a key factor in plant adaptive strength and is of paramount importance for early land plants adaptation to their local ecosystems. In human and animal health the biological and pharmacological activities of flavonoids have been investigated in great depth and have shown a wide range of anti-inflammatory, anti-oxidant, anti-microbial, and anti-cancer properties. In this paper we review the application of advanced gene technologies for targeted reprogramming of the flavonoid pathway in plants to understand its molecular functions and explore opportunities for major improvements in forage plants enhancing animal health and production. PMID:25426130

  1. Why Do Fast-Growing Bacteria Enter Overflow Metabolism? Testing the Membrane Real Estate Hypothesis.

    PubMed

    Szenk, Mariola; Dill, Ken A; de Graff, Adam M R

    2017-08-23

    Bacteria and other cells show a puzzling behavior. At high growth rates, E. coli switch from respiration (which is ATP-efficient) to using fermentation for additional ATP (which is inefficient). This overflow metabolism results in a several-fold decrease in ATP produced per glucose molecule provided as food. By integrating diverse types of experimental data into a simple biophysical model, we give evidence that this onset is the result of the membrane real estate hypothesis: Fast growth drives cells to be bigger, reducing their surface-to-volume ratios. This decreases the membrane area available for respiratory proteins despite growing demand, causing increased crowding. Only when respiratory proteins reach their crowding limit does the cell activate fermentation, since fermentation allows faster ATP production per unit membrane area. Surface limitation thus creates a Pareto trade-off between membrane efficiency and ATP yield that links metabolic choice to the size and shape of a bacterial cell. By exploring the predictions that emerge from this trade-off, we show how consideration of molecular structures, energetics, rates, and equilibria can provide important insight into cellular behavior. Copyright © 2017 Elsevier Inc. All rights reserved.

  2. 77 FR 43157 - Disregarded Entities and the Indoor Tanning Services Excise Tax; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-24

    ... Excise Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment... qualified subchapter S subsidiaries) and the indoor tanning services excise tax. DATES: This correction is... Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting...

  3. Private investment in hospitals: a comparison of three healthcare systems and possible implications for real estate strategies.

    PubMed

    van der Zwart, Johan; van der Voordt, Theo; Jonge, Hans de

    2010-01-01

    This article explores lessons to be learned from three different healthcare systems and the possible implications for the management of healthcare real estate, in particular in connection to the Dutch system. It discusses similarities and differences among the different systems, in search of possible consequences on cost, financing, and design innovation. To keep healthcare affordable in the future, the Dutch government is currently in the process of changing legislation to move from a centrally directed system to a so-called regulated market system. The deregulation of real estate investment that accompanies the new healthcare delivery system offers healthcare organizations new opportunities, but also more responsibility and greater risk in return on investment. Consequently, healthcare organizations must find new methods of financing. Private investment is one of the options. Three healthcare systems were analyzed on the basis of a literature review and document analysis, then schematized to show similarities and dissimilarities with regard to private investment in hospitals. Observations are based on a selection of recently published articles on private-sector financing and its implications for healthcare real estate decision making in the Netherlands, the United Kingdom, and Germany. The strengths and weaknesses of three healthcare systems with differing proportions of private and public investment in hospitals were explored. Research revealed a gap between intended effects and actual effects with regard to quality and cost. Costly private finance does not necessarily lead to "value for money." Transferring real estate decisions to private investors decreases the influence of the healthcare organization on future costs and quality. The three healthcare systems show substantial differences between public and private responsibilities. Less governmental involvement affords both opportunities and risks for hospitals. Private investment may lead to innovation

  4. A Paradox of Town Spatial Development: The Growing Real Estate and Shrinking Town - a Case Study of Hsinchu County, Taiwan

    NASA Astrophysics Data System (ADS)

    Hung, Chi-Tung; Chuang, Mo-Hsiung; Lin, Wen-Yen

    2017-04-01

    The key factors of many discussions on shrinking towns are focusing at decreasing population and declining industries. Our study, using Hsinchu County as an example, has found that part of the county (Guanxi township) is following a typical and traditional town development pattern, while somewhere else of this county (Zhubei township) shows rapid growth in real estate but with a high vacancy rate. Even though the distance between Guanxi and Zhubei is less than 20 kilometers, the spatial development phenomenon of the two townships are both "shrinking" in the same county but very different in their developing paths. This study used GIS to overlay the maps from field survey and archive data, such as real estate prices of different years, environmental hazards and disaster records, local area power consumptions, and vulnerable population data, to clarify the causes and systems behind the shrinking phenomena of the two townships and to construct a theory of "shrinking town" in Taiwan. The contribution of this study is the findings of the tangling relations of the vulnerability from land-enclosure policy, the system design of local industrial development and urban planning, and structural factors of environmental hazards. Note: This study is part of the results from the Ministry of Science and Technology funding project (MOST 105-2621-M-120-002) KEYWORDS: shrinking town, environmental hazards, urban planning, spatial disasters, real estate development

  5. 77 FR 59544 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-28

    ...), (d)(10)(i), (d)(10)(ii), (d)(10)(ii)(A), (d)(10)(ii)(B), (d)(10)(ii)(C), (d)(10)(ii)(D), and (h)(4... ``paragraphs (h)(2), (h)(3), and (h)(4)'' in its place. 0 3. Adding new paragraphs (c)(8), (d)(10), and (h)(4... applicability see Sec. 1.45D- 1(h)(4). FOR FURTHER INFORMATION CONTACT: Julie Hanlon-Bolton, (202) 622-3040...

  6. 78 FR 10695 - Mortgage Servicing Rules Under the Real Estate Settlement Procedures Act (Regulation X)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-14

    ...The Bureau of Consumer Financial Protection is amending Regulation X, which implements the Real Estate Settlement Procedures Act of 1974, and implementing a commentary that sets forth an official interpretation to the regulation. The final rule implements provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act regarding mortgage loan servicing. Specifically, this final rule implements Dodd-Frank Act sections addressing servicers' obligations to correct errors asserted by mortgage loan borrowers; to provide certain information requested by such borrowers; and to provide protections to such borrowers in connection with force-placed insurance. Additionally, this final rule addresses servicers' obligations to establish reasonable policies and procedures to achieve certain delineated objectives; to provide information about mortgage loss mitigation options to delinquent borrowers; to establish policies and procedures for providing delinquent borrowers with continuity of contact with servicer personnel capable of performing certain functions; and to evaluate borrowers' applications for available loss mitigation options. Further, this final rule modifies and streamlines certain existing servicing-related provisions of Regulation X. For instance, this final rule revises provisions relating to mortgage servicers' obligation to provide disclosures to borrowers in connection with transfers of mortgage servicing, and mortgage servicers' obligation to manage escrow accounts, including restrictions on purchasing force-placed insurance for certain borrowers with escrow accounts and requirements to return amounts in an escrow account to a borrower upon payment in full of a mortgage loan. Concurrently with the issuance of this final rule, the Bureau is issuing a rule implementing amendments relating to mortgage servicing to the Truth in Lending Act in Regulation Z.

  7. Cost segregation of assets offers tax benefits.

    PubMed

    Grant, D A

    2001-04-01

    A cost-segregation study is an asset-reclassification strategy that accelerates tax-depreciation deductions. By using this strategy, healthcare facility owners can lower their current income-tax liability and increase current cash flow. Simply put, certain real estate is reclassified from long-lived real property to shorter-lived personal property for depreciation purposes. Depreciation deductions for the personal property then can be greatly accelerated, thereby producing greater present-value tax savings. An analysis of costs can be conducted from either detailed construction records, when such records are available, or by using qualified appraisers, architects, or engineers to perform the allocation analysis.

  8. 26 CFR 1.501(c)(6)-1 - Business leagues, chambers of commerce, real estate boards, and boards of trade.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Organizations § 1.501(c)(6)-1 Business leagues, chambers of commerce, real estate boards, and boards of trade. A... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Business leagues, chambers of commerce, real estate boards, and boards of trade. 1.501(c)(6)-1 Section 1.501(c)(6)-1 Internal Revenue INTERNAL...

  9. Design of a real-time tax-data monitoring intelligent card system

    NASA Astrophysics Data System (ADS)

    Gu, Yajun; Bi, Guotang; Chen, Liwei; Wang, Zhiyuan

    2009-07-01

    To solve the current problem of low efficiency of domestic Oil Station's information management, Oil Station's realtime tax data monitoring system has been developed to automatically access tax data of Oil pumping machines, realizing Oil-pumping machines' real-time automatic data collection, displaying and saving. The monitoring system uses the noncontact intelligent card or network to directly collect data which can not be artificially modified and so seals the loopholes and improves the tax collection's automatic level. It can perform real-time collection and management of the Oil Station information, and find the problem promptly, achieves the automatic management for the entire process covering Oil sales accounting and reporting. It can also perform remote query to the Oil Station's operation data. This system has broad application future and economic value.

  10. 26 CFR 1.164-6 - Apportionment of taxes on real property between seller and purchaser.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax. On August 31, 1955, D sells the same real property to E. C, D, and E use the cash receipts and... the method of allocation used by the parties. (d) Special rules—(1) Seller using cash receipts and...) Purchasers using the cash receipts and disbursements method of accounting. Under the provisions of...

  11. Developing a Web-based system by integrating VGI and SDI for real estate management and marketing

    NASA Astrophysics Data System (ADS)

    Salajegheh, J.; Hakimpour, F.; Esmaeily, A.

    2014-10-01

    Property importance of various aspects, especially the impact on various sectors of the economy and the country's macroeconomic is clear. Because of the real, multi-dimensional and heterogeneous nature of housing as a commodity, the lack of an integrated system includes comprehensive information of property, the lack of awareness of some actors in this field about comprehensive information about property and the lack of clear and comprehensive rules and regulations for the trading and pricing, several problems arise for the people involved in this field. In this research implementation of a crowd-sourced Web-based real estate support system is desired. Creating a Spatial Data Infrastructure (SDI) in this system for collecting, updating and integrating all official data about property is also desired in this study. In this system a Web2.0 broker and technologies such as Web services and service composition has been used. This work aims to provide comprehensive and diverse information about property from different sources. For this purpose five-level real estate support system architecture is used. PostgreSql DBMS is used to implement the desired system. Geoserver software is also used as map server and reference implementation of OGC (Open Geospatial Consortium) standards. And Apache server is used to run web pages and user interfaces. Integration introduced methods and technologies provide a proper environment for various users to use the system and share their information. This goal is only achieved by cooperation between all involved organizations in real estate with implementation their required infrastructures in interoperability Web services format.

  12. Effects of risk communication on natural hazards on real estate owners' risk perception and risk behaviour

    NASA Astrophysics Data System (ADS)

    Buchecker, M.; Maidl, E.

    2012-04-01

    measures. The return rate achieved about 20 %. The data were analysed using multivariate statistics. The analysis of the data revealed that most of the real estate owners respond spent only very little time for studying the flood risk information. It, however, confirmed that respondents' interest in the subject and their efforts and time spent to study the information material strongly correlated with their willingness to undertake preventive actions. The results provide also insights on additional factors that influence citizens' preparedness to implement safety measures. For instance, respondents who consider the distribution of responsibility between the public and private sphere to be rather unjust, are less motivated to take measures. The results will be discussed and implication for practice and future research will be drawn.

  13. Real Estate Site Selection: An Application of Artificial Intelligence for Military Retail Facilities

    DTIC Science & Technology

    2006-09-01

    States has become increasingly more competitive in recent years due to increase communications, online shopping opportunities, a new world order post “9...estate site selection. He looked at how consumers visited different shopping areas and suggested that the “utility of a store depended on the size of...Question .............................................................................2 C. PROJECT BENEFITS

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 General Instructions As to... estate investment trusts. 210.3-15 Section 210.3-15 Commodity and Securities Exchanges SECURITIES...

  15. CHARACTERISTICS OF RANGE HOODS IN CALIFORNIA HOMES DATA COLLECTED FROM A REAL ESTATE WEB SITE

    SciTech Connect

    Klug, Victoria; Singer, Brett; Bedrosian, Tod; DCruz, Chris

    2011-09-02

    Venting range hoods are important residential ventilation components that remove pollutants generated by cooking activities and natural gas cooking burners. To address the lack of data on range hood installations in California, we conducted a survey by examining photographs of homes for sale or rent listed on a popular real estate web site. The survey was conducted in November 2010 and April–May 2011. Posted photos of the homes were reviewed to determine if a hood was installed, the type of hood, and two installation details that can impact performance, namely the height above the cooktop and the degree to which the hood covers the cooktop burners. We additionally collected information about the homes, including asking price for purchase or rent, type of building (e.g. detached house, townhouse or apartment), building age, floor area, and cooktop fuel type. Listings were first sampled to focus on homes built since 2005, then randomly sampled to include varied prices and locations around the state. Data were obtained for 1002 homes built between 1865 and 2011 (median year built 1989). Homes for sale varied in asking price from $16,000 to $16,500,000 (median $353,000) and homes for rent varied from $500 to $25,000 (median $2125) per month. Approximately 74% of the sample had natural gas cooktops. In this sample, natural gas cooktops were more prevalent in more expensive homes than in less expensive homes. Across the entire sample, 7.4 % appeared to have no hood installed, 33% had a short hood, 13% had a deep hood and 47% had a microwave over the range. The percentage of these hoods that vent to the outdoors could not be determined. Hood type was related to coverage of the cooktop. For deep hoods, 76% appeared to cover most or all of the cooktop burners. For short hoods, 70% covered about three quarters of the cooktop. And for microwaves the vast majority (96%) covered the back burners but not the front burners. Hood type was also correlated with asking price or

  16. Integrating data mining technique and AHP in market analysis to propose new product development in real estate

    NASA Astrophysics Data System (ADS)

    Yunita; Galinium, M.; Lukas

    2017-01-01

    New product development in real estate industry is a challenging process since it is related to long term concept and high cost. A newly proposed product development should meet customer need and their preferences which appropriate with customer buying power and company value. This research use data mining for profiling customer transaction and Analytic Hierarchy Process (AHP) method for product selection in new product development. This research utilizes Weka as data mining open source software to profiling data customers. The analysis correlated product preferences and profiling demography such as city, age, gender and occupation. Demography profiles gives description buying power and product preferences. The products proposed are based on customer profiles and rank of the product by AHP method. The product with the highest score will be proposed as new product development. Case studies of this research are real estate projects in Serang, Makassar, and Balikpapan. Makassar and Balikpapan are the project that already gained success and Serang is new project which new products development will be proposed to launch. Based on profiling and product preference of customer in Balikpapan, Makassar, and prospectus of Serang markets, new products development that will be proposed are house type of 120/200 m2 with price around Rp1.300.000.000 and house type of 71/120 m2 with price around Rp800.000.000. The markets of Serang and Balikpapan have similarities in profiles as urban city so the new products development will adopt the succeed story of Balikpapan project.

  17. 26 CFR 1.1445-8 - Special rules regarding publicly traded partnerships, publicly traded trusts and real estate...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free...) Payment other than in money. The rule stated in § 1.1441-7(c) regarding payment other than in money...

  18. Tax-exempt status and the provision of charity care. Increasing congressional scrutiny.

    PubMed

    Blumengold, J G

    1992-07-01

    Tax-exempt status has received considerable attention recently, primarily within the hospital industry. Examination of this issue also is valuable to the home care sector of the health care delivery system. Given the current economic environment, nonprofit organizations are being challenged to justify their tax-exempt status on the local, state, and federal levels. Instances of revocation of real estate tax exemption are becoming increasingly common in the nursing home sector; can the effect on home care be far behind?

  19. A multilevel investigation of motivational cultural intelligence, organizational diversity climate, and cultural sales: evidence from U.S. real estate firms.

    PubMed

    Chen, Xiao-Ping; Liu, Dong; Portnoy, Rebecca

    2012-01-01

    Adopting a multilevel theoretical framework, the authors examined how motivational cultural intelligence influences individual cultural sales--the number of housing transactions occurring between people of different cultural origins. Data from 305 real estate agents employed at 26 real estate firms in the United States demonstrated that an individual's motivational cultural intelligence is positively related to his or her cultural sales. This positive relationship is enhanced by the firm's motivational cultural intelligence and diversity climate. The authors discuss the theoretical and practical implications of their findings in a workplace context that involves cross-cultural interpersonal interactions.

  20. The research on the negative influence of real estate over-exploitation in urban waterfront to urban ecological environment and the countermeasures

    NASA Astrophysics Data System (ADS)

    Jiang, Zhou; Wang, Na-na; Yu, Tao; Cui, Bo-shu; Guan, Kai-yu; Zhang, Xin-ming; Wang, Ran-ran

    2008-10-01

    Based on the overexploitation of real estate in urban waterfront the paper elucidates the result of its negative influence to urban ecosystem and evolvement, we take Nanjing as an example, point out overexploitation of real estate is the main factor of accelerating the problems of 'aquatic ecosystem', 'water evolvement', 'landscape' and 'urban heat island', discuss the countermeasures to the problem, point out the importance of legislation and planning as well as the importance of constructing urban-wide 'aquatic ecosystem' and intensifying education and propagandism, provide some measures in public opinion supervision, and emphasize government should play the leading function in the whole process.

  1. Trade-offs between lens complexity and real estate utilization in a free-space multichip global interconnection module.

    PubMed

    Milojkovic, Predrag; Christensen, Marc P; Haney, Michael W

    2006-07-01

    The FAST-Net (Free-space Accelerator for Switching Terabit Networks) concept uses an array of wide-field-of-view imaging lenses to realize a high-density shuffle interconnect pattern across an array of smart-pixel integrated circuits. To simplify the optics we evaluated the efficiency gained in replacing spherical surfaces with aspherical surfaces by exploiting the large disparity between narrow vertical cavity surface emitting laser (VCSEL) beams and the wide field of view of the imaging optics. We then analyzed trade-offs between lens complexity and chip real estate utilization and determined that there exists an optimal numerical aperture for VCSELs that maximizes their area density. The results provide a general framework for the design of wide-field-of-view free-space interconnection systems that incorporate high-density VCSEL arrays.

  2. Trade-offs between lens complexity and real estate utilization in a free-space multichip global interconnection module

    NASA Astrophysics Data System (ADS)

    Milojkovic, Predrag; Christensen, Marc P.; Haney, Michael W.

    2006-07-01

    The FAST-Net (Free-space Accelerator for Switching Terabit Networks) concept uses an array of wide-field-of-view imaging lenses to realize a high-density shuffle interconnect pattern across an array of smart-pixel integrated circuits. To simplify the optics we evaluated the efficiency gained in replacing spherical surfaces with aspherical surfaces by exploiting the large disparity between narrow vertical cavity surface emitting laser (VCSEL) beams and the wide field of view of the imaging optics. We then analyzed trade-offs between lens complexity and chip real estate utilization and determined that there exists an optimal numerical aperture for VCSELs that maximizes their area density. The results provide a general framework for the design of wide-field-of-view free-space interconnection systems that incorporate high-density VCSEL arrays.

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... participate in a real property trade or business in order for the personal services provided by the taxpayer... taxpayer. For example, if a qualifying taxpayer develops real property, constructs buildings, and owns an... paragraph (e). Example. (i) Taxpayer B owns interests in three rental buildings, U, V and W. In 1995, B has...

  4. 41 CFR 302-12.111 - May we require an employee to use a real estate broker specified by the RSC?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false May we require an employee to use a real estate broker specified by the RSC? 302-12.111 Section 302-12.111 Public Contracts... ALLOWANCES 12-USE OF A RELOCATION SERVICES COMPANY Agency's Use of a Relocation Services Company § 302-12.111...

  5. 41 CFR 302-12.111 - May we require an employee to use a real estate broker specified by the RSC?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true May we require an employee to use a real estate broker specified by the RSC? 302-12.111 Section 302-12.111 Public Contracts... ALLOWANCES 12-USE OF A RELOCATION SERVICES COMPANY Agency's Use of a Relocation Services Company § 302-12.111...

  6. 41 CFR 302-12.111 - May we require an employee to use a real estate broker specified by the RSC?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false May we require an employee to use a real estate broker specified by the RSC? 302-12.111 Section 302-12.111 Public Contracts... ALLOWANCES 12-USE OF A RELOCATION SERVICES COMPANY Agency's Use of a Relocation Services Company § 302-12.111...

  7. Using Constructive Alignment to Improve Student Research and Writing Skills: A Case Study of a Master's Program in Real Estate Management

    ERIC Educational Resources Information Center

    Azasu, Samuel; Berggren, Björn

    2015-01-01

    The purpose of the paper is to describe and analyse efforts to integrate research into teaching in a postgraduate degree program in real estate management. The long term goals of the changes were to increase graduation rates as well as the quality of dissertations. In order to validate our findings, the data for this paper emanate from a three…

  8. The Application of GIS 3D Modeling and Analysis Technology in Real Estate Mass Appraisal - Taking landscape and sunlight factors as the example

    NASA Astrophysics Data System (ADS)

    Zhang, H.; Li, Y.; Liu, B.; Liu, C.

    2014-04-01

    Based on procedural modeling approach and buildings 2D GIS data of Shenzhen, 3D external models of buildings are generated by CityEngine in a quick and batch mode. And 3D internal model is generated by vectorization of houses distribution within the target building. Following that, the landscape analysis and the sunlight analysis based on GIS visibility analysis method are applied on 3D model of the target building to get the concrete quantization indexes, such as landscape visual range and sunshine duration which could significantly influence real estate value. Finally, the drawing with 3D visualization effect for landscape information and sunshine information is produced. Compared with traditional manual modeling method, the results showed that rule-based 3D modeling method in CityEngine platform could take full advantage of existing GIS data. It could improve the efficiency of 3D modeling by rapidly and automatically generate refined building 3D models in batch mode. Meanwhile, compared with man-made subjective judgment, the building landscape and sunlight analysis model built by visibility analysis could quantify landscape and sunshine indexes more accurately. Furthermore, the application in real estate mass appraisal model for calculation and analysis will reduce the index errors caused by man-made subjective judgment. In addition, precise 3D visualization effect can provide appraisers with more intuitive and efficient view for real estate expression. It greatly improves the efficiency and accuracy in real estate appraisal.

  9. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Recovery of death taxes claimed as credit. 20... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions...

  10. 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...

  11. The divergence of federal and state policies on the charitable tax exemption of nonprofit hospitals.

    PubMed

    Potter, M A; Longest, B B

    1994-01-01

    Nonprofit hospitals have traditionally enjoyed charitable exemption from real estate taxes because they provide specific social benefits. However, in the past three decades, major health policy changes at the federal level--most significantly, implementation of the Medicare and Medicaid programs--have weakened this rationale. Federal tax regulations during this period have changed in ways that complement these federal health programs and the accompanying federal interests in encouraging efficiency and performance uniformity among hospitals. States and local governments, however, have different interests, and these may favor a strict set of tax exemption standards that disregard efficiency and elevate the importance of a measurable level of charitable service. Their divergent policies rest on a fundamental value judgment about whether nonprofit hospital care is intrinsically charitable or not. Increasingly, this judgment may be forced upon state courts and legislation by local governments seeking new tax revenues through the elimination of hospitals' exemption from real estate taxes.

  12. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1 Credit for gift tax. (a) In general. With respect to gifts made before 1977, a credit is allowed...

  13. Private tax-cut plans. Columbia, Tenet push for lower property assessments, despite community-benefit argument.

    PubMed

    Hallam, K

    2000-02-14

    The nation's two largest for-profit hospital chains have adopted another cost-cutting strategy: They've hired a small army of consultants and lawyers to persuade local tax assessors that many of their hospitals are overvalued, so they should pay less in real estate taxes. But the strategy carries some risk for the for-profits, which usually cite tax payments as one of their "community benefits."

  14. U.S. Alcohol Affordability and Real Tax Rates, 1950–2011

    PubMed Central

    Kerr, William C.; Paterson, Deidre; Greenfield, Thomas K.; Jones, Alison Snow; McGeary, Kerry Anne; Terza, Joseph V.; Ruhm, Christopher J.

    2013-01-01

    Background The affordability of alcoholic beverages, determined by the relationship of prices to incomes, may be an important factor in relation to heavy drinking, but little is known about how affordability has changed over time. Purpose To calculate real prices and affordability measures for alcoholic beverages in the U.S. over the period from 1950 to 2011. Methods Affordability is calculated as the percentage of mean disposable income required to purchase 1 drink per day of the cheapest spirits, as well as popular brands of spirits, beer and wine. Alternative income and price measures are also considered. Analyses were conducted in 2012. Results One drink per day of the cheapest brand of spirits required 0.29% of U.S. mean per capita disposable income in 2011 as compared to 1.02% in 1980, 2.24% in 1970, 3.61% in 1960 and 4.46% in 1950. One drink per day of a popular beer required 0.96% of income in 2010 compared to 4.87% in 1950, while a low-priced wine in 2011 required 0.36% of income compared to 1.05% in 1978. Reduced real federal and state tax rates were an important source of the declines in real prices. Conclusions Alcoholic beverages sold for off-premises consumption are more affordable today than at any time in the past 60 years; dramatic increases in affordability occurred particularly in the 1960s and 1970s. Declines in real prices are a major component of this change. Increases in alcoholic beverage tax rates and/or implementing minimum prices, together with indexing these to inflation could be used to mitigate further declines in real prices. PMID:23597808

  15. 32 CFR 644.8 - Planning and scheduling real estate activities.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... construction periods of more than two years, funds will be programmed at a uniform level so that total real... the land acquisition program, procedures with respect thereto, and the specific effect on the... encouraged to sponsor and conduct a landowners meeting with attendance by Corps of Engineers representatives...

  16. 32 CFR 644.8 - Planning and scheduling real estate activities.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... construction periods of more than two years, funds will be programmed at a uniform level so that total real... the land acquisition program, procedures with respect thereto, and the specific effect on the... encouraged to sponsor and conduct a landowners meeting with attendance by Corps of Engineers representatives...

  17. 32 CFR 644.8 - Planning and scheduling real estate activities.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... construction periods of more than two years, funds will be programmed at a uniform level so that total real... the land acquisition program, procedures with respect thereto, and the specific effect on the... encouraged to sponsor and conduct a landowners meeting with attendance by Corps of Engineers representatives...

  18. Estate and business planning for the retiring physician.

    PubMed

    Kingma, Kenneth W; Vaughn, Thomas D

    2012-01-01

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

  19. 34 CFR 222.68 - What tax rates does the Secretary use if two or more different classifications of real property...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... different classifications of real property are taxed at different rates? 222.68 Section 222.68 Education... Agencies Under Section 8003(f) of the Act § 222.68 What tax rates does the Secretary use if two or more... different rates, the Secretary determines whether the LEA is making a reasonable tax effort under §...

  20. 34 CFR 222.67 - What tax rates does the Secretary use if real property is assessed at different percentages of...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... is assessed at different percentages of true value? 222.67 Section 222.67 Education Regulations of... Section 8003(f) of the Act § 222.67 What tax rates does the Secretary use if real property is assessed at... under § 222.66(c)(1) or (d)(1) by using tax rates computed by— (a) Multiplying the LEA's actual tax...

  1. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section...

  2. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section...

  3. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641 prescribes...

  4. 26 CFR 20.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS... furnish an identification number under section 6695(c) of the Code, failure to retain a copy or list...

  5. 26 CFR 20.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS... furnish an identification number under section 6695(c) of the Code, failure to retain a copy or list...

  6. Analysis of the real estate market in Las Vegas: Bubble, seasonal patterns, and prediction of the CSW indices

    NASA Astrophysics Data System (ADS)

    Zhou, Wei-Xing; Sornette, Didier

    2008-01-01

    We analyze 27 house price indices of Las Vegas from June 1983 to March 2005, corresponding to 27 different zip codes. These analyses confirm the existence of a real estate bubble, defined as a price acceleration faster than exponential, which is found, however, to be confined to a rather limited time interval in the recent past from approximately 2003 to mid-2004 and has progressively transformed into a more normal growth rate comparable to pre-bubble levels in 2005. There has been no bubble till 2002 except for a medium-sized surge in 1990. In addition, we have identified a strong yearly periodicity which provides a good potential for fine-tuned prediction from month to month. A monthly monitoring using a model that we have developed could confirm, by testing the intra-year structure, if indeed the market has returned to “normal” or if more turbulence is expected ahead. We predict the evolution of the indices one year ahead, which is validated with new data up to September 2006. The present analysis demonstrates the existence of very significant variations at the local scale, in the sense that the bubble in Las Vegas seems to have preceded the more global USA bubble and has ended approximately two years earlier (mid-2004 for Las Vegas compared with mid-2006 for the whole of the USA).

  7. 26 CFR 20.6321-1 - Lien for taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Lien for taxes. 20.6321-1 Section 20.6321-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and Administration §...

  8. 26 CFR 20.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Tax return preparer. 20.7701-1 Section 20.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 General Actuarial Valuations § 20.7701-1...

  9. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true General description of tax. 20.0-2 Section 20.0-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Introduction § 20.0-2 General...

  10. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false General description of tax. 20.0-2 Section 20.0-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Introduction § 20.0-2 General...

  11. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false General description of tax. 20.0-2 Section 20.0-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Introduction § 20.0-2 General...

  12. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false General description of tax. 20.0-2 Section 20.0-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Introduction § 20.0-2 General...

  13. A stochastic model for stationary dynamics of prices in real estate markets. A case of random intensity for Poisson moments of prices changes

    NASA Astrophysics Data System (ADS)

    Rusakov, Oleg; Laskin, Michael

    2017-06-01

    We consider a stochastic model of changes of prices in real estate markets. We suppose that in a book of prices the changes happen in points of jumps of a Poisson process with a random intensity, i.e. moments of changes sequently follow to a random process of the Cox process type. We calculate cumulative mathematical expectations and variances for the random intensity of this point process. In the case that the process of random intensity is a martingale the cumulative variance has a linear grows. We statistically process a number of observations of real estate prices and accept hypotheses of a linear grows for estimations as well for cumulative average, as for cumulative variance both for input and output prises that are writing in the book of prises.

  14. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... State inheritance tax. The local law further provides for an apportionment of the Federal estate tax... decedent's estate under section 2053(d) for the amount of any estate, succession, legacy, or inheritance...,000 to Charity A, and the remainder of his estate to Charity B. State inheritance tax in the amount of...

  15. 26 CFR 301.6653-1 - Failure to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... A of the Code, or gift tax imposed by chapter 12, subtitle B, of the Code, is due to negligence or... taxes imposed by subtitle A and the gift tax imposed by chapter 12 of subtitle B, the 5 percent addition...) Income, estate, gift, and chapter 41, 42, 43, and 44 taxes. In the case of income, estate, gift, and...

  16. Planetary Real Estate.

    ERIC Educational Resources Information Center

    Chillot, Lisa A.

    2003-01-01

    Explains the design and implementation of a creative class activity that teaches students characteristics of the planets. Requires students to research and synthesize information about a specific planet and sell it through an oral presentation and visual aids. Includes a grading rubric. (SOE)

  17. 26 CFR 26.2641-1 - Applicable rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Applicable rate of tax. The rate of tax applicable to any GST (applicable rate) is determined by multiplying the maximum Federal estate tax rate in effect at the time of the GST by the inclusion ratio (as...

  18. Ten common estate planning mistakes to avoid.

    PubMed

    Harper, M E

    2000-01-01

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

  19. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  20. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  1. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  2. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  3. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  4. 26 CFR 26.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... one or more tax return preparers to prepare a return or claim for refund of generation-skipping...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  7. 26 CFR 20.6036-2 - Notice of qualification as executor of estate of decedent dying after 1970.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 26 CFR 20.6036-2 - Notice of qualification as executor of estate of decedent dying after 1970.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 26 CFR 20.2056(b)-5 - Marital deduction; life estate with power of appointment in surviving spouse.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. 26 CFR 20.2056(b)-5 - Marital deduction; life estate with power of appointment in surviving spouse.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 20.6036-1 - Notice of qualification as executor of estate of decedent dying before 1971.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 26 CFR 20.6036-1 - Notice of qualification as executor of estate of decedent dying before 1971.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  14. 26 CFR 20.2056(b)-5 - Marital deduction; life estate with power of appointment in surviving spouse.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  15. 26 CFR 1.1461-1 - Payment and returns of tax withheld.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....1441-1(c)(6), including a foreign estate or a foreign complex trust, as defined in § 1.1441-1(c)(25... dependent and independent personal services performed in the United States; (F) Annuities; (G) Pension.... Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests) or Form...

  16. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Country X. The Country X tax imposed was at a 50-percent rate on all beneficiaries. A State inheritance... payment of the death taxes, and under local law the Federal estate tax is payable from the general estate...

  17. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Country X. The Country X tax imposed was at a 50-percent rate on all beneficiaries. A State inheritance... payment of the death taxes, and under local law the Federal estate tax is payable from the general estate...

  18. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Country X. The Country X tax imposed was at a 50-percent rate on all beneficiaries. A State inheritance... payment of the death taxes, and under local law the Federal estate tax is payable from the general estate...

  19. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Country X. The Country X tax imposed was at a 50-percent rate on all beneficiaries. A State inheritance... payment of the death taxes, and under local law the Federal estate tax is payable from the general estate...

  20. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Country X. The Country X tax imposed was at a 50-percent rate on all beneficiaries. A State inheritance... payment of the death taxes, and under local law the Federal estate tax is payable from the general estate...