Science.gov

Sample records for real estate tax

  1. 76 FR 32880 - Encouraging New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

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

  2. 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...

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-06

    ...) that was published in the Federal Register on Tuesday, June 7, 2011 (76 FR 32882) modifying the new...-101826-11), which was the subject of FR Doc. 2011-13978, is corrected as follows: 1. On page 32883... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK04 New Markets Tax Credit Non-Real Estate...

  4. 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..., 2011 (76 FR 55322), announced that a public hearing was scheduled for December 19, 2011, beginning...

  5. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Mortgage Investment Conduit (REMIC) income tax return. 1.6081-7 Section 1.6081-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

  6. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Mortgage Investment Conduit (REMIC) income tax return. 1.6081-7 Section 1.6081-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Mortgage Investment Conduit (REMIC) income tax return. 1.6081-7 Section 1.6081-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

  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. 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 Mortgage Investment Conduit (REMIC) income tax return. 1.6081-7 Section 1.6081-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Extension of Time for Filing Returns §...

  10. 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 investment trust taxable income not distributed during the taxable year; taxable years ending on or before January 1, 1987. 55.4981-1 Section 55.4981-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)...

  11. 76 FR 32882 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

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

  12. 77 FR 59544 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-28

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

  13. 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…

  14. UBIT and Investing in a Real Estate Fund.

    ERIC Educational Resources Information Center

    Weiss, Marc P.

    2000-01-01

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

  15. 76 FR 39341 - Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-06

    ... rulemaking (REG-114206-11) that was published in the Federal Register on Tuesday, June 7, 2011 (76 FR 32880... notice of proposed rulemaking (REG-114206-11), which was the subject of FR Doc. 2011- 13981, is corrected... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK21 Encouraging New Markets Tax Credit Non-Real...

  16. 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…

  17. 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.

  18. 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...

  19. 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...

  20. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 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.

  3. 76 FR 78977 - Real Estate Settlement Procedures Act (Regulation X)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-20

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

  4. 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…

  5. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 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:…

  8. 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)

  9. 15 CFR 806.8 - Real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  10. 26 CFR 1.469-9 - Rules for certain rental real estate activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 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.

  12. 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…

  13. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 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;...

  15. 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;...

  16. 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 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;...

  17. 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 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;...

  18. 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.

  19. 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)

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

    ERIC Educational Resources Information Center

    Lyon, Robert

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

  1. 12 CFR 34.83 - Disposition of real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  2. 12 CFR 541.27 - Unimproved real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Unimproved real estate. 541.27 Section 541.27 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.27 Unimproved real estate. The term unimproved real estate means real estate that will be improved,...

  3. 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...

  4. 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...

  5. 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...

  6. 12 CFR 365.2 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  7. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  8. 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...

  9. 26 CFR 1.803-5 - Real estate owned and occupied.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  10. 26 CFR 1.803-5 - Real estate owned and occupied.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 26 CFR 1.803-5 - Real estate owned and occupied.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  12. 26 CFR 20.6075-1 - Returns; time for filing estate tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 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,...

  14. 26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Net operating losses of real estate investment trusts. 1.172-10 Section 1.172-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.172-10 Net operating losses...

  15. 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 TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income,...

  16. 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...

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

    PubMed

    Campobasso, F D

    2000-05-01

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

  18. 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.

  19. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  20. Profits and Perils in Real Estate.

    ERIC Educational Resources Information Center

    McMillen, Liz; Mangan, Katherine S.

    1989-01-01

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

  1. Competency Based Curriculum for Real Estate Agent.

    ERIC Educational Resources Information Center

    McCloy, Robert J.

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

  2. 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…

  3. 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)

  4. 7 CFR 1955.130 - Real estate brokers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  5. 12 CFR 541.23 - Residential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Residential real estate. 541.23 Section 541.23 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.23 Residential real estate. The terms residential real estate or residential real property mean:...

  6. 12 CFR 541.21 - Nonresidential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Nonresidential real estate. 541.21 Section 541.21 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.21 Nonresidential real estate. The terms nonresidential real estate or nonresidential real...

  7. 32 CFR 644.30 - Preliminary real estate work.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Preliminary real estate work. 644.30 Section 644.30 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.30 Preliminary real estate work....

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. Medical real estate in an age of reform.

    PubMed

    Hammond, Laca Wong; Camp, Philip J

    2011-04-01

    The following are four ways healthcare organizations are fulfilling their medical real estate needs in an era of change: Real estate monetization. Renovation of existing facilities. A careful focus on containing materials costs. Joint ventures with real estate organizations. PMID:21548432

  10. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  11. 12 CFR 141.16 - Improved residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  12. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  13. 12 CFR 141.16 - Improved residential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  14. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  16. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  17. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  18. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Improved nonresidential real estate. 541.15 Section 541.15 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR... improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  19. 12 CFR 141.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Improved nonresidential real estate. 141.15 Section 141.15 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY DEFINITIONS FOR... improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  20. 12 CFR 141.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Improved nonresidential real estate. 141.15 Section 141.15 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY DEFINITIONS FOR... improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  1. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Improved nonresidential real estate. 541.15 Section 541.15 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR... improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent...

  2. 12 CFR 541.15 - Improved nonresidential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  3. 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...

  4. 12 CFR 541.16 - Improved residential real estate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  5. 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…

  6. Toxic real estate; Marketing site assessments

    SciTech Connect

    Bishop, J.

    1989-03-01

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

  7. Physician alignment strategies and real estate.

    PubMed

    Czerniak, Thomas A

    2012-06-01

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

  8. 26 CFR 20.6075-1 - Returns; time for filing estate tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 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…

  11. 26 CFR 1.803-5 - Real estate owned and occupied.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 26 CFR 1.822-9 - Real estate owned and occupied.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 26 CFR 1.822-6 - Real estate owned and occupied.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 1.1402(a)-4 - Rentals from real estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Rentals from real estate. 1.1402(a)-4 Section 1.1402(a)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... production or the management of the production of such agricultural or horticultural commodities; and...

  16. 26 CFR 20.2010-1T - Unified credit against estate tax; in general (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 26 CFR 20.2010-1T - Unified credit against estate tax; in general (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  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

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Extensions of the grace period for foreclosure property by a real estate investment trust. 5.856-1 Section 5.856-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978 §...

  19. America's Stake in the Estate Tax.

    ERIC Educational Resources Information Center

    Botstein, Leon

    2000-01-01

    Suggests that proposed legislation to completely eliminate inheritance taxes is a radical idea that would have major negative effects on endowments of the nation's cultural institutions, including colleges/universities, hospitals, libraries, research centers, performing arts institutions, and major foundations. Urges maintaining inheritance taxes…

  20. 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:...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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…

  7. 12 CFR 141.23 - Residential real estate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Residential real estate. 141.23 Section 141.23 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS... structures; or (g) Leasehold interests in the above real estate....

  8. 33 CFR 211.1 - Real estate defined.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Real estate defined. 211.1 Section 211.1 Navigation and Navigable Waters CORPS OF ENGINEERS, DEPARTMENT OF THE ARMY, DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS...

  9. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  10. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  11. 7 CFR 764.104 - General real estate security requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false General real estate security requirements. 764.104 Section 764.104 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS DIRECT LOAN MAKING Requirements for All Direct Program Loans § 764.104 General real estate...

  12. 12 CFR 208.51 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  13. 78 FR 24227 - Notice of Proposed Information Collection; Comment Request: Real Estate Settlement Procedures Act...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-24

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

  14. 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,...

  15. 32 CFR 643.13 - Military requirement for real estate under grant.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    ERIC Educational Resources Information Center

    Cleary, Rochelle D.; DiGaetani, John L.

    1986-01-01

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

  17. 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

  18. 32 CFR 644.23 - Real Estate Planning Documents.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  1. 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.

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... estate that is sold and reacquired less than 12 months subsequent to the most recent appraisal made... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Re-evaluation of real estate owned. 560.172... of real estate owned. A savings association shall appraise each parcel of real estate owned at...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

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

    PubMed

    Mason, Scott A

    2015-01-01

    By its nature, retail medicine is founded in real estate. That retail medicine has expanded so dramatically in a relatively short period of time has taken people by surprise. This rapid growth of integrating healthcare services into retail real estate begs the question of whether real estate will eventually take on the importance in healthcare delivery that it has in retail. This article advances the view that it will. In the end, what retail and healthcare have in common is that they both reflect the attributes of demanding consumers as part of an experience-based economy, where products and services are sought based on how they fit with their lifestyles and how they make them feel (Pine and Gilmore 1998). Changing the selection process for healthcare services to be more like retail is already expanding how and where healthcare services are delivered. PMID:26495550

  5. 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.

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

    NASA Astrophysics Data System (ADS)

    Li, Yancang; Zhou, Shujing; Suo, Juanjuan

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

  7. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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…

  13. 33 CFR 211.22 - Real estate Claims Officers.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  14. 12 CFR 560.101 - Real estate lending standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  15. 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.

  16. 12 CFR 160.101 - Real estate lending standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  17. 12 CFR 160.101 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  18. 12 CFR 390.265 - Real estate lending standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  19. 12 CFR 160.101 - Real estate lending standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  20. 12 CFR 560.101 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  1. 12 CFR 560.101 - Real estate lending standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  2. 12 CFR 390.265 - Real estate lending standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  3. 12 CFR 560.101 - Real estate lending standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  4. 12 CFR 390.265 - Real estate lending standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  5. 33 CFR 211.2 - Authority to acquire real estate.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  6. 32 CFR 643.3 - Authority to grant use of real estate.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  7. 32 CFR 643.3 - Authority to grant use of real estate.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 4 2014-07-01 2013-07-01 true Authority to grant use of real estate. 643.3 Section 643.3 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE General § 643.3 Authority to grant use of real estate. (a) The United States Constitution (Article IV, Section 3), provides...

  8. 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…

  9. 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,...

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

    PubMed

    Evans, Melanie

    2011-03-01

    More real estate investors are offering hospitals cash for real estate as providers tap into their assets for capital. But if REITs are banking on providers cashing in their real estate chips, that's not happening yet, says Mike O'Keefe, left, of Navigant Consulting. The capital flooding into healthcare real estate has met with a limited supply of sellers. "That's what's driving some of this consolidation," O'Keefe said. PMID:21452424

  11. 26 CFR 301.7506-1 - Administration of real estate acquired by the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Administration of real estate acquired by the... Actions by the United States § 301.7506-1 Administration of real estate acquired by the United States. (a... situated shall have charge of all real estate which is or shall become the property of the United States...

  12. 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...

  13. Characteristics of the High Performance Real Estate Salesperson. Teachers Instructional Packet, TIP No. 12, Spring 1987.

    ERIC Educational Resources Information Center

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

    Part of a series of classroom aids designed for real estate instructors, this instructional packet was developed to help real estate students understand the characteristics of Texas real estate salespersons based on a 1983 state survey. First, questions for class discussion are presented, followed by a summary presentation on the survey findings,…

  14. 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…

  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. 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

  17. 26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... estate tax means the tax imposed under section 2001 or 2101 (or the corresponding provisions of the... received by a surviving annuitant during his life expectancy period as an annuity under a joint...

  18. 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

    ... trust income tax return. 1.6081-6 Section 1.6081-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-6 Automatic extension of time to file estate or trust income tax return. (a)...

  19. 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

    ... trust income tax return. 1.6081-6 Section 1.6081-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-6 Automatic extension of time to file estate or trust income tax return. (a)...

  20. 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.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

    Harris, Jack C.

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

  3. 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

    ... 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 REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(c)(6)-1...

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

    PubMed

    Varwig, D; Smith, J

    1998-01-01

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

  5. 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.

  6. 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.

  7. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the cooperative housing corporation's total interest or real estate taxes as the fair market value of... proportionate share of: (1) The real estate taxes allowable as a deduction to the corporation under section 164... amount of real estate taxes or interest (or both) allocated to the tenant-stockholder with respect to...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... trust income tax return (temporary). 1.6081-6T Section 1.6081-6T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-6T Automatic extension of time to file estate or trust income...

  11. 7 CFR 767.102 - Leasing non-real estate inventory property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Leasing non-real estate inventory property. 767.102 Section 767.102 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real...

  12. 7 CFR 1955.111 - Sale of real estate for RH purposes (housing).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  13. 7 CFR 1955.111 - Sale of real estate for RH purposes (housing).

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 14 2011-01-01 2011-01-01 false Sale of real estate for RH purposes (housing). 1955... Inventory Property Rural Housing (rh) Real Property § 1955.111 Sale of real estate for RH purposes (housing... Housing Act of 1949, as amended, (RH property). Single family units (generally which secured loans...

  14. 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…

  15. 41 CFR 102-73.10 - What is the basic real estate acquisition policy?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  16. 7 CFR 767.102 - Leasing non-real estate inventory property.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  17. 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.

  18. 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.

  19. 78 FR 46805 - Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-02

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 32 CFR 643.3 - Authority to grant use of real estate.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  3. 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.

  4. 32 CFR 644.27 - Authority to issue Real Estate Directives.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  5. 12 CFR Appendix C to Part 208 - Interagency Guidelines for Real Estate Lending Policies

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  6. 7 CFR 767.202 - Real estate inventory property located in special hazard areas.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Real estate inventory property located in special hazard areas. 767.202 Section 767.202 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Real Estate Property With Important Resources...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  8. 12 CFR 560.37 - Real estate for office and related facilities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Real estate for office and related facilities. 560.37 Section 560.37 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY LENDING AND INVESTMENT Lending and Investment Powers for Federal Savings Associations § 560.37 Real estate for office and related facilities. A...

  9. 32 CFR 552.32 - Authority to acquire real estate and interests therein.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Authority to acquire real estate and interests therein. 552.32 Section 552.32 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY MILITARY RESERVATIONS AND NATIONAL CEMETERIES REGULATIONS AFFECTING MILITARY RESERVATIONS Acquisition of Real Estate and Interest Therein §...

  10. 12 CFR 560.100 - Real estate lending standards; purpose and scope.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Real estate lending standards; purpose and scope. 560.100 Section 560.100 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY LENDING AND INVESTMENT Lending and Investment Provisions Applicable to all Savings Associations § 560.100 Real estate lending standards; purpose...

  11. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  13. 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.

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  15. 7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 14 2013-01-01 2013-01-01 false Other servicing actions on real estate type loan accounts. 1951.16 Section 1951.16 Agriculture Regulations of the Department of Agriculture (Continued... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts....

  16. 7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 14 2011-01-01 2011-01-01 false Other servicing actions on real estate type loan accounts. 1951.16 Section 1951.16 Agriculture Regulations of the Department of Agriculture (Continued... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts....

  17. 7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 14 2012-01-01 2012-01-01 false Other servicing actions on real estate type loan accounts. 1951.16 Section 1951.16 Agriculture Regulations of the Department of Agriculture (Continued... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts....

  18. 7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Other servicing actions on real estate type loan accounts. 1951.16 Section 1951.16 Agriculture Regulations of the Department of Agriculture (Continued... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts....

  19. 7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 14 2014-01-01 2014-01-01 false Other servicing actions on real estate type loan accounts. 1951.16 Section 1951.16 Agriculture Regulations of the Department of Agriculture (Continued... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts....

  20. 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…

  1. 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...

  2. 26 CFR 301.6871(b)-1 - Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court... Receiverships Jeopardy § 301.6871(b)-1 Claims for income, estate, and gift taxes in proceedings under...

  3. 41 CFR 102-72.30 - What are the different types of delegations related to real estate leasing?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  4. 75 FR 44006 - Notice of Submission of Proposed Information Collection to OMB, HUD-Owned Real Estate-Sales...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-27

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

  5. 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,...

  6. 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...

  7. 41 CFR 102-72.30 - What are the different types of delegations related to real estate leasing?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  8. 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,…

  9. 12 CFR Appendix A to Subpart D of... - Interagency Guidelines for Real Estate Lending

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  11. 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....

  12. 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.

  13. 32 CFR 552.16 - Real estate claims founded upon contract.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  14. 32 CFR 552.16 - Real estate claims founded upon contract.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  15. 26 CFR 1.58-3T - Treatment of non-alternative tax itemized deductions by trusts and estates and their...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary). 1.58-3T Section 1.58-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax...

  16. 17 CFR 210.12-24 - Real estate owned and rental income. 1

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    PubMed

    Li, Shouwei; Pan, Qing; He, Jianmin

    2016-01-01

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

  18. 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.

  19. 7 CFR 1925.4 - Servicing delinquent taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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 tax with his own funds. He will use the Management System Card for follow-up of delinquent taxes....

  20. 26 CFR 301.6871(a)-1 - Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., estate, and gift taxes in bankruptcy and receivership proceedings. 301.6871(a)-1 Section 301.6871(a)-1... ADMINISTRATION PROCEDURE AND ADMINISTRATION Jeopardy, Bankruptcy, and Receiverships Jeopardy § 301.6871(a)-1 Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership...

  1. 26 CFR 301.6871(a)-1 - Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., estate, and gift taxes in bankruptcy and receivership proceedings. 301.6871(a)-1 Section 301.6871(a)-1... ADMINISTRATION PROCEDURE AND ADMINISTRATION Jeopardy, Bankruptcy, and Receiverships Jeopardy § 301.6871(a)-1 Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership...

  2. 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…

  3. 26 CFR 20.2032A-4 - Method of valuing farm real property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Method of valuing farm real property. 20.2032A-4 Section 20.2032A-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate §...

  4. 26 CFR 20.2032A-4 - Method of valuing farm real property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Method of valuing farm real property. 20.2032A-4 Section 20.2032A-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate §...

  5. 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.

  6. 7 CFR 1955.15 - Foreclosure by the Government of loans secured by real estate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Managing leased real estate inventory property. 767.103 Section 767.103 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  9. 26 CFR 1.857-6 - Method of taxation of shareholders 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 Method of taxation of shareholders of real...-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income. Except as otherwise provided in paragraph (b) of this section (relating to capital gains), a...

  10. 17 CFR 210.12-23 - Mortgage loans on real estate and interest earned on mortgages. 1

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 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...

  12. 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...

  13. 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.

  14. 7 CFR 1925.2 - Definition of tax.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Definition of tax. 1925.2 Section 1925.2 Agriculture... TAXES Real Estate Tax Servicing § 1925.2 Definition of tax. For the purpose of this instruction, the word “tax” means all taxes, assessments, levies, irrigation and water charges or other...

  15. 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...

  16. 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...

  17. 7 CFR 1925.2 - Definition of tax.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Definition of tax. 1925.2 Section 1925.2 Agriculture... TAXES Real Estate Tax Servicing § 1925.2 Definition of tax. For the purpose of this instruction, the word “tax” means all taxes, assessments, levies, irrigation and water charges or other...

  18. 26 CFR 1.164-6 - Apportionment of taxes on real property between seller and purchaser.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... be treated as a tax imposed on the purchased. For definition of “real property tax year” see... the real property is sold (or purchased) during the related real property tax year the real property... following examples: Example 1. The real property tax year in County R is April 1 to March 31. A, the...

  19. 78 FR 64145 - 30-Day Notice of Proposed Information Collection: HUD-Owned Real Estate-Sales Contract and Addendums

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-25

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  1. 78 FR 70957 - 60-Day Notice of Proposed Information Collection: HUD-Owned Real Estate Good Neighbor Next Door...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-27

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

  2. 76 FR 5819 - Notice of Submission of Proposed Information Collection to OMB; HUD-Owned Real Estate-Dollar Home...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-02

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

  3. 75 FR 62413 - Notice of Proposed Information Collection: Comment Request; HUD-Owned Real Estate-Dollar Home...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-08

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

  4. 75 FR 62412 - Notice of Proposed Information Collection: Comment Request; HUD-Owned Real Estate-Good Neighbor...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-08

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

  5. 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…

  6. 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...

  7. 12 CFR Appendix A to Subpart A of... - Interagency Guidelines for Real Estate Lending Policies

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 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.

  10. 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...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  12. 77 FR 22516 - Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-16

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

  13. 7 CFR 767.52 - Disposition of personal property from real estate inventory property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  14. 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)

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 12 CFR 32.7 - Residential real estate loans, small business loans, and small farm loans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  17. 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)

  18. 75 FR 423 - Notice of Availability: HUD Real Estate Settlement Procedures Act (RESPA) Handbook

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-05

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

  19. 77 FR 57199 - 2012 Real Estate Settlement Procedures Act (Regulation X) Mortgage Servicing Proposal

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-17

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

  20. 24 CFR 100.110 - Discriminatory practices in residential real estate-related transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Discriminatory practices in residential real estate-related transactions. 100.110 Section 100.110 Housing and Urban Development Regulations Relating to Housing and Urban Development OFFICE OF ASSISTANT SECRETARY FOR EQUAL OPPORTUNITY, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT...

  1. 24 CFR 100.115 - Residential real estate-related transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Residential real estate-related transactions. 100.115 Section 100.115 Housing and Urban Development Regulations Relating to Housing and Urban Development OFFICE OF ASSISTANT SECRETARY FOR EQUAL OPPORTUNITY, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FAIR HOUSING...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Application of payments on real estate accounts. 1951.11 Section 1951.11 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE (CONTINUED)...

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

  4. 7 CFR 765.401 - Conditions for transfer of real estate and chattel security.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  5. 76 FR 30396 - Deloitte Financial Advisory Services LLP, Real Estate Consulting, Houston, TX; Amended...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-25

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

  6. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Sale with inventory real estate (chattel). 1955.124 Section 1955.124 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE (CONTINUED) PROGRAM...

  8. 12 CFR 250.403 - Service of member bank and real estate investment company.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  9. 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…

  10. 17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... depreciation. 1 210.12-28 Section 210.12-28 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... § 210.12-28 Real estate and accumulated depreciation. 1 Column A—Description 2 Column B—Encumbrances... Land Buildings and improvements Total Column F—Accumulated depreciation Column G—Date of...

  11. 20 CFR 404.1082 - Rentals from real estate; material participation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Rentals from real estate; material participation. 404.1082 Section 404.1082 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE..., cultivating, and harvesting the field crops, caring for the orchard and harvesting the fruit and caring...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12 CFR part 208, subpart E (FRB); 12 CFR part 34, subpart D (OCC); and 12 CFR 563.100-101 (OTS). Each... of interest reserves. • Pre-leasing and pre-sale requirements for income-producing property. •...

  13. 12 CFR Appendix C to Part 208 - Interagency Guidelines for Real Estate Lending Policies

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12 CFR part 208, subpart E (FRB); 12 CFR part 34, subpart D (OCC); and 12 CFR 563.100-101 (OTS). Each... of interest reserves. • Pre-leasing and pre-sale requirements for income-producing property. •...

  14. 12 CFR Appendix A to Subpart D of... - Interagency Guidelines for Real Estate Lending

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12 CFR part 208, subpart C (FRB); 12 CFR part 34, subpart D (OCC); and 12 CFR 563.100-101 (OTS). Each institution's policies must be... acceptability of and limits on the use of interest reserves. • Pre-leasing and pre-sale requirements for...

  15. 12 CFR Appendix C to Part 208 - Interagency Guidelines for Real Estate Lending Policies

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12 CFR part 208, subpart E (FRB); 12 CFR part 34, subpart D (OCC); and 12 CFR 563.100-101 (OTS). Each... of interest reserves. • Pre-leasing and pre-sale requirements for income-producing property. •...

  16. 12 CFR Appendix A to Subpart D of... - Interagency Guidelines for Real Estate Lending

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12 CFR part 208, subpart C (FRB); 12 CFR part 34, subpart D (OCC); and 12 CFR 563.100-101 (OTS). Each institution's policies must be... acceptability of and limits on the use of interest reserves. • Pre-leasing and pre-sale requirements for...

  17. 12 CFR Appendix C to Part 208 - Interagency Guidelines for Real Estate Lending Policies

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... regulation. 1 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12 CFR part 208, subpart E (FRB); 12 CFR part 34, subpart D (OCC); and 12 CFR 563.100-101 (OTS). Each... of interest reserves. • Pre-leasing and pre-sale requirements for income-producing property. •...

  18. 12 CFR Appendix A to Subpart D of... - Interagency Guidelines for Real Estate Lending

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12 CFR part 208, subpart C (FRB); 12 CFR part 34, subpart D (OCC); and 12 CFR 563.100-101 (OTS). Each institution's policies must be... acceptability of and limits on the use of interest reserves. • Pre-leasing and pre-sale requirements for...

  19. 20 CFR 404.1082 - Rentals from real estate; material participation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  20. 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...

  1. 20 CFR 404.1082 - Rentals from real estate; material participation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  2. 20 CFR 404.1082 - Rentals from real estate; material participation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  3. 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,...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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

  11. 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.

  12. 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. PMID:26793751

  13. 12 CFR Appendix A to Subpart A of... - Interagency Guidelines for Real Estate Lending Policies

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... regulation. 5 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12...” means “total risk-based capital” as defined in appendix A to 12 CFR part 208. For insured state non-member banks, “total capital” refers to that term described in table I of appendix A to 12 CFR part...

  14. 12 CFR Appendix A to Subpart A of... - Interagency Guidelines for Real Estate Lending Policies

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... regulation. 5 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12...” means “total risk-based capital” as defined in appendix A to 12 CFR part 208. For insured state non-member banks, “total capital” refers to that term described in table I of appendix A to 12 CFR part...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... regulation. 5 The agencies have adopted a uniform rule on real estate lending. See 12 CFR part 365 (FDIC); 12...” means “total risk-based capital” as defined in appendix A to 12 CFR part 208. For insured state non-member banks, “total capital” refers to that term described in table I of appendix A to 12 CFR part...

  16. 78 FR 79729 - Integrated Mortgage Disclosures Under the Real Estate Settlement Procedures Act (Regulation X...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-31

    ...Sections 1098 and 1100A of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) direct the Bureau to publish rules and forms that combine certain disclosures that consumers receive in connection with applying for and closing on a mortgage loan under the Truth in Lending Act and the Real Estate Settlement Procedures Act. Consistent with this requirement, the Bureau is......

  17. 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.

  18. 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. PMID:27529312

  19. 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.

  20. 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.

  1. 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....

  2. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  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, 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....

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    PubMed

    Haugh, R

    1998-11-01

    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.

  7. 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...

  8. 26 CFR 20.2032A-4 - Method of valuing farm real property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Method of valuing farm real property. 20.2032A-4 Section 20.2032A-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross...

  9. 26 CFR 20.2032A-4 - Method of valuing farm real property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Method of valuing farm real property. 20.2032A-4 Section 20.2032A-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross...

  10. 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 acquisition and related services may Federal agencies provide? 102-73.15 Section 102-73.15 Public Contracts and Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT REGULATION REAL PROPERTY 73-REAL...

  11. Real estate market trends and the displacement of the aged: examination of the linkages in Manhattan.

    PubMed

    Singelakis, A T

    1990-10-01

    A real estate market trends analysis of a low-income area on the Upper West Side of Manhattan revealed increases in residential properties of 400% during 1980-1988, and 1,754% in the Manhattan Valley area of this community, compared with 203% in all of Manhattan. An analysis of databases revealed a depletion of 51.9% of the single-room occupancy housing stock in this area. A survey of 115 seniors indicated a population at risk of displacement and vulnerable to homelessness.

  12. 7 CFR 1955.135 - Taxes on inventory real property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Taxes on inventory real property. 1955.135 Section 1955.135 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE (CONTINUED) PROGRAM REGULATIONS...

  13. 7 CFR 1955.135 - Taxes on inventory real property.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... for property improvements (water, sewer, curb and gutter, etc.) accrued as of the date property is... 7 Agriculture 14 2011-01-01 2011-01-01 false Taxes on inventory real property. 1955.135 Section... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) PROPERTY MANAGEMENT Disposal of Inventory...

  14. 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.

  15. 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.

  16. 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

  17. 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

  18. 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...

  19. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  1. 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...

  2. 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...

  3. 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...

  4. 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.

  5. 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.

  6. 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.

  7. The spatial and temporal variability of residential real estate values in response to flooding.

    PubMed

    Montz, B E; Tobin, G A

    1988-12-01

    A relationship between residential property values and the incidence of flooding is represented, using a case study of two Californian communities that were flooded following a levee break. Analysis of the real estate market before and after the flood shows that the flood was capitalized into housing values, whereby both list and selling prices dropped immediately and have recently begun to recover. However, recovery of the market is not uniform throughout the floodplain. Houses that suffered eighteen inches of water recovered to near pre-flood values in less than one year. In contrast, houses that had approximately ten feet of water in them have not recovered to the same extent, indicating that capitalization and recovery do not occur evenly. These findings suggest that policies and programs should address these spatial and temporal differences in recovery, which are expected to vary with different flood frequencies and magnitudes.

  8. 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

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false What should the System institution do when it decides to sell acquired agricultural real estate at a public auction? 617.7620 Section 617.7620 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM BORROWER RIGHTS Right of First Refusal §...

  9. 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

    ... URBAN DEVELOPMENT 60-Day Notice of Proposed Information Collection: HUD-Owned Real Estate--Sales..., Reports Management Officer, QDAM, Department of Housing and Urban Development, 451 7th Street SW., Room... Housing and Urban Development, 451 7th Street SW., Washington, DC 20410; email Ivery W. Himes at...

  10. 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

    ... October 25, 2013 at 78 FR 64145, HUD inadvertently published a 30 day notice of proposed information... URBAN DEVELOPMENT 30-Day Notice of Proposed Information Collection: HUD-Owned Real Estate--Sales... Housing and Urban Development, 451 7th Street SW., Washington, DC 20410; email Colette Pollard at...

  11. 17 CFR 210.12-23 - Mortgage loans on real estate and interest earned on mortgages. 1

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT... loans on real estate at close of period Column A—List by classification indicated below 2 3 7 Column B... other than first liens, list separately in a schedule in a like manner, indicating briefly the nature...

  12. 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...

  13. 41 CFR 102-73.15 - What real estate acquisition and related services may Federal agencies provide?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... acquisition and related services may Federal agencies provide? Federal agencies, upon approval from GSA, may provide real estate acquisition and related services, including leasing (with or without purchase options... acquisition and related services may Federal agencies provide? 102-73.15 Section 102-73.15 Public...

  14. 78 FR 44685 - Amendments to the 2013 Mortgage Rules Under the Real Estate Settlement Procedures Act (Regulation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-24

    ... for determining qualified mortgage status; and the determination of debt and income for purposes of... mortgage (QM) status; and (6) the determination of debt and income for purposes of originating QMs. In... Final Rule), 78 FR 6407 (Jan. 30, 2013). \\2\\ Mortgage Servicing Rules Under the Real Estate...

  15. 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.

  16. 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…

  17. 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

  18. 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.

  19. 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.

  20. Towards a Real Estate Registry 3d Model in Portugal: Some Illustrative Case Studies

    NASA Astrophysics Data System (ADS)

    de Almeida, J.-P.; Ellul, C.; Rodrigues-de-Carvalho, M. M.

    2013-09-01

    The 3D concept emerged as a key concept within geoinformation science. 3D geoinformation has been proved to be feasible and its added value over 2D geoinformation is widely acknowledged by researchers from various fields. Even so, 3D concept merits still need to be exploited further and more specific applications and associate products are needed - such as within real estate cadastre, our ultimate field of interest. The growing densification of urban land use is consequently increasing situations of vertical stratification of ownership rights. Traditional 2D cadastral models are not able to fully handle spatial information on those rights in the third dimension. Thus, 3D cadastre has been attracting researchers to better register and spatially represent real world overlapping situations. A centralised distributed cadastral management system, implementing a 2D cadastral model, has been conceived by the national cadastral agency in Portugal: the so-called SiNErGIC. The authors seek to show with this paper that there is room though for further investigation on the suitability of a 3D modelling approach instead, which should not be confined only to topologicalgeometric representations but should also be extended in order to be able to incorporate the legal/administrative component. This paper intends to be the first step towards the design of a prototype of a 3D cadastral model capable of handling the overall multipurpose cadastral reality in Portugal; it focuses primarily on the clear identification of some case studies that may illustrate the pertinence of such an approach in the context of this country.

  1. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    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... estate of a decedent dying on or after July 1, 1955, under section 2053(d) for the amount of any...

  2. 17 CFR 210.12-23 - Mortgage loans on real estate and interest earned on mortgages. 1

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Part 1—Mortgage loans on real estate at close of period Column A—List by classification indicated below 2,3,7 Column B—Prior liens 2 Column C—Carrying amount of mortgage 8,9,10,11 Column D—Amount of principal unpaid at close of period (1)—Total (2)—Subject to delinquent interest 4 Column E—Amount...

  3. 7 CFR 766.353 - Voluntary conveyance of real property.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... releases of all junior liens, real estate taxes, judgments, and other assessments. If the borrower is... whose loans are secured by real estate located within the boundaries of a Federally recognized Indian... application in accordance with subpart B of 7 CFR part 1956 before or in conjunction with the...

  4. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a calendar year basis. X receives an extension of time until June 15, 1978, to file its 1977 income tax return and files the return on May 15, 1978. X does not elect to pay any tax due in installments....

  5. 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.

  6. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  7. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  8. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  9. 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.

  10. 17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., 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...

  11. 26 CFR 20.2205-1 - Reimbursement out of estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  12. 26 CFR 20.2205-1 - Reimbursement out of estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. 26 CFR 20.2205-1 - Reimbursement out of estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. 26 CFR 20.2205-1 - Reimbursement out of estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 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

  17. 26 CFR 1.822-6 - Real estate owned and occupied.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance... regard to this limitation) as the rental value of the space not so occupied bears to the rental value of the entire property. For example, if the rental value of the space not occupied by the company...

  18. 26 CFR 1.822-9 - Real estate owned and occupied.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance... without regard to this limitation) as the rental value of the space not so occupied bears to the rental value of the entire property. For example, if the rental value of the space not occupied by the...

  19. 26 CFR 1.822-6 - Real estate owned and occupied.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance... regard to this limitation) as the rental value of the space not so occupied bears to the rental value of the entire property. For example, if the rental value of the space not occupied by the company...

  20. 26 CFR 1.822-6 - Real estate owned and occupied.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance... regard to this limitation) as the rental value of the space not so occupied bears to the rental value of the entire property. For example, if the rental value of the space not occupied by the company...

  1. 26 CFR 1.822-9 - Real estate owned and occupied.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance... without regard to this limitation) as the rental value of the space not so occupied bears to the rental value of the entire property. For example, if the rental value of the space not occupied by the...

  2. 26 CFR 1.822-9 - Real estate owned and occupied.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance... without regard to this limitation) as the rental value of the space not so occupied bears to the rental value of the entire property. For example, if the rental value of the space not occupied by the...

  3. 26 CFR 1.822-2 - Real estate owned and occupied.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... section 821 is the same as that provided in the case of life insurance companies by section 803(h)....

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF 1933, 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..., occupancy rates) and expense (including, but not limited to, utility rates, ad valorem tax...

  5. 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. PMID:21806296

  6. 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.

  7. 26 CFR 20.2031-1 - Definition of gross estate; valuation of property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 26 CFR 20.2056(b)-7 - Election with respect to life estate for surviving spouse.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  9. 26 CFR 20.2031-1 - Definition of gross estate; valuation of property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  10. 26 CFR 20.2031-1 - Definition of gross estate; valuation of property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 26 CFR 20.2056(b)-7 - Election with respect to life estate for surviving spouse.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  12. 26 CFR 20.2031-1 - Definition of gross estate; valuation of property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  13. 26 CFR 20.2031-1 - Definition of gross estate; valuation of property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 26 CFR 20.2056(b)-7 - Election with respect to life estate for surviving spouse.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  16. 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

    ... by reason of lapse of time, and except as otherwise provided in paragraph (c) of this section, the... by reason of lapse of time. If the tax is not paid when due, the donee of any gift becomes personally... 2034 to 2042, inclusive, shall be personally liable for the tax to the extent of the value, at the...

  17. 26 CFR 301.6324-1 - Special liens for estate and gift taxes; personal liability of transferees and others.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... by reason of lapse of time, and except as otherwise provided in paragraph (c) of this section, the... by reason of lapse of time. If the tax is not paid when due, the donee of any gift becomes personally... 2034 to 2042, inclusive, shall be personally liable for the tax to the extent of the value, at the...

  18. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction for... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  19. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction for... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  20. Project CHOICE: #57. A Career Education Unit for Grades 5 and 6. Introduction to Real Estate Occupations. (Business and Office Occupations Career Cluster).

    ERIC Educational Resources Information Center

    Kern County Superintendent of Schools, Bakersfield, CA.

    This teaching unit, Introduction to Real Estate Occupations, is one in a series of curriculum guides developed by Project CHOICE (Children Have Options in Career Education) to provide the classroom teacher with a source of career-related activities linking 5th and 6th grade elementary classroom experiences with the world of work. These ten lessons…

  1. 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.

  2. 76 FR 78183 - Section 67 Limitations on Estates or Trusts; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-16

    ... ``New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation'' is corrected to read...). The document was published in the Federal Register on Tuesday, December 13, 2011 (76 FR 77454). FOR... hearing on proposed rulemaking (REG-128224-06), which was the subject of FR Doc. 2011-31855, is...

  3. 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…

  4. Integration of digital orthophotographs in geographic information systems and application to the cadastral revision of rural real estate

    NASA Astrophysics Data System (ADS)

    Santamaria Pena, Jacinto

    In the current processes of rural cadastral revision, the geometric and radiometric quality of the digital orthophotographs play an increasingly relevant role. The on-screen digitalisation of the geographic entities is conditioned by many factors (resolution of the orthophoto, precision in the georreferenciation, radiometric density, viewing zoom,...), which ultimately result in certain imprecision. The combination of these factors produces errors not only in the correct location of the rural plots, but also, and very importantly, in the value of their cadastral surface. The cadastral surface of the rural estate is derived from the on-screen digitalisation of the perimeter, and its comparison with the rural surface obtained in topographical works shows some surface errors of even 10%. On the other hand, there are many cities that only have paper cartographies largely inconsistent in terms of the surface registered in the Cadastral Database and the surface registered in the Cadastral Map. Thus, the four main variables studied are: the cadastral surface obtained in the on-screen digitalisation of Digital Ortofotographs, the surface obtained in the digitalisation on the paper cadastral map, the surface registered in the Cadastral Database and the rural surface obtained in topographical works. The comparison of all these variables shows some surface errors and, this doctoral thesis studies precisely the best parameters to define the cadastral surface errors in rural real estate. Apart from the traditional relative surface error [ESR], another parameter called Index of Boundary Uncertainty [IBU] is proposed. This parameter distributes the absolute surface error in the area where this error occurs, that is to say, in the perimeter, being a parameter more independent of the size of the plots. The correlation between both parameters is very high, particularly for error values lower than 5%. Nevertheless, it is always necessary to take into account the conditions under

  5. Geographic after-tax real income differentials and population growth rates.

    PubMed

    Alexander, G; Cebula, R J; Koch, J V

    1990-03-01

    "The purpose of this [one-page] note is to empirically investigate the impact of geographic after-tax real income differentials on geographic population growth rate differentials. The focus is on population growth rates in Florida's 67 counties over the period 1980-88." The authors conclude that "even after allowing for a variety of other location-influencing factors, including coastal access, after-tax real income differentials exercise a positive and significant impact on population growth rate differentials among Florida's counties."

  6. 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.

  7. 32 CFR 643.3 - Authority to grant use of real estate.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Table of Related Army Regulations are set forth in appendixes A and B, respectively. ... Section 643.3 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL... title 10 U.S.C., section 2667, which authorizes the Secretary of the Army (SA), whenever it...

  8. 32 CFR 643.3 - Authority to grant use of real estate.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Table of Related Army Regulations are set forth in appendixes A and B, respectively. ... Section 643.3 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL... title 10 U.S.C., section 2667, which authorizes the Secretary of the Army (SA), whenever it...

  9. 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...

  10. 26 CFR 509.121 - Beneficiaries of an estate or trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  11. 26 CFR 509.121 - Beneficiaries of an estate or trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 509.121 - Beneficiaries of an estate or trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. 26 CFR 509.121 - Beneficiaries of an estate or trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. 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).

  15. 26 CFR 1.318-3 - Estates, trusts, and options.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross..., the term “pass-through interest holder” means any holder of a REMIC residual interest (as definition... owner of the interest for Federal income tax purposes is an individual, the interest is owned by a...

  17. 26 CFR 1.641(b)-3 - Termination of estates and trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 26 CFR 20.2036-1 - Transfers with retained life estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 26 CFR 20.2036-1 - Transfers with retained life estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 26 CFR 20.2056A-6 - Amount of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Amount of tax. 20.2056A-6 Section 20.2056A-6 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 § 20.2056A-6 Amount of...

  1. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    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... tax imposed by a State, Territory, or the District of Columbia, or, in the case of a decedent dying...) The last sentence of paragraph (a) of this section applies to the estates of decedents dying on...

  2. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954... decedent's estate, within 9 months (15 months in the case of the estate of a decedent dying before January...) Effective/applicability date. This section applies to the estates of decedents dying on or after October...

  3. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16... decedent's estate, within 9 months (15 months in the case of the estate of a decedent dying before January...) Effective/applicability date. This section applies to the estates of decedents dying on or after October...

  4. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16... decedent's estate, within 9 months (15 months in the case of the estate of a decedent dying before January...) Effective/applicability date. This section applies to the estates of decedents dying on or after October...

  5. 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)

  6. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax withheld at source on wages; and by corresponding provisions of prior internal revenue laws. (b... of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes....

  7. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax withheld at source on wages; and by corresponding provisions of prior internal revenue laws. (b... of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes....

  8. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax withheld at source on wages; and by corresponding provisions of prior internal revenue laws. (b... of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes....

  9. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax withheld at source on wages; and by corresponding provisions of prior internal revenue laws. (b... of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes....

  10. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax withheld at source on wages; and by corresponding provisions of prior internal revenue laws. (b... of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes....

  11. Smarter finance for cleaner energy: open up master limited partnerships (MLPs) and real estate investment trusts (REITs) to renewable energy investment

    SciTech Connect

    Mormann, Feliz; Reicher, Dan

    2012-11-15

    Master Limited Partnerships (MLPs) and Real Estate Investment Trusts (REITs)—both well-established investment structures—should be opened up to renewable energy investment. MLPs and, more recently, REITs have a proven track record for promoting oil, gas, and other traditional energy sources. When extended to renewable energy projects these tools will help promote growth, move renewables closer to subsidy independence, and vastly broaden the base of investors in America’s energy economy. The extension of MLPs and REITs to renewables enjoys significant support from the investment and clean energy communities. In addition, MLPs for renewables also enjoy bipartisan political backing in Congress.

  12. 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...

  13. 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,...

  14. 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...

  15. 26 CFR 20.6036-1 - Notice of qualification as executor of estate of decedent dying before 1971.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 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,...

  18. 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,...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  20. 26 CFR 20.6036-1 - Notice of qualification as executor of estate of decedent dying before 1971.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  1. 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,...

  2. 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,...

  3. 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,...

  4. 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,...

  5. 26 CFR 20.6036-1 - Notice of qualification as executor of estate of decedent dying before 1971.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  6. 26 CFR 20.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Tax return preparer. 20.7701-1 Section 20.7701... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 General Actuarial Valuations § 20.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see §...

  7. 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

  8. 26 CFR 20.2036-1 - Transfers with retained life estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  9. ACRS elections can minimize taxes on oil and gas income

    SciTech Connect

    Bandy, D.

    1983-06-01

    The Accelerated Cost Recovery System (ACRS) is composed of elections which make either increases or decreases on oil and gas income possible. Current taxes can be elected to be reduced, but future taxes will be increased as a result of that decision. The various decisions that can be made on ACRS elections and the impact they will make on taxes are discussed, using an after-tax rate of return and showing the before- and after-tax returns when possible. Pertinent areas of discussion include full investment credit vs. full basis; equipment trade-in considerations; factors to be considered in the disposition of real estate; and the impact of alternative minimum tax on ACRS elections. 3 tables.

  10. 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...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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 §...

  16. 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...

  17. 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...

  18. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 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...

  19. 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...

  20. 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...

  1. [THE USE OF OPEN REAL ESTATE DATABASES FOR THE ANALYSIS OF INFLUENCE OF CONCOMITANT FACTORS ON THE STATE OF THE URBAN POPULATION'S HEALTH].

    PubMed

    Zheleznyak, E V; Khripach, L V

    2015-01-01

    There was suggested a new method of the assessment of certain social-lifestyle factors in hygienic health examination of the urban population, based on the work with the open real estate databases on residential areas of the given city. On the example of the Moscow FlatInfo portal for a sample of 140 residents of the city of Moscow there was studied the distribution of such available for analysis factors as a typical design of the building, where studied citizen resides, the year of its construction and the market price of 1m2 of housing space in this house. The latter value is a quantitative integrated assessment of the social and lifestyle quality of housing, depending on the type and technical condition of the building, neighborhood environment, infrastructure of the region and many other factors, and may be a useful supplemental index in hygienic research. PMID:26856151

  2. [THE USE OF OPEN REAL ESTATE DATABASES FOR THE ANALYSIS OF INFLUENCE OF CONCOMITANT FACTORS ON THE STATE OF THE URBAN POPULATION'S HEALTH].

    PubMed

    Zheleznyak, E V; Khripach, L V

    2015-01-01

    There was suggested a new method of the assessment of certain social-lifestyle factors in hygienic health examination of the urban population, based on the work with the open real estate databases on residential areas of the given city. On the example of the Moscow FlatInfo portal for a sample of 140 residents of the city of Moscow there was studied the distribution of such available for analysis factors as a typical design of the building, where studied citizen resides, the year of its construction and the market price of 1m2 of housing space in this house. The latter value is a quantitative integrated assessment of the social and lifestyle quality of housing, depending on the type and technical condition of the building, neighborhood environment, infrastructure of the region and many other factors, and may be a useful supplemental index in hygienic research.

  3. 26 CFR 20.6321 - Statutory provisions; lien for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and... pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue...

  4. 26 CFR 1.6045-4 - Information reporting on real estate transactions with dates of closing on or after January 1, 1991.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... benefits and burdens of ownership of the house. (ii) For federal income tax purposes, the transaction... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... include any transaction properly treated as a sale or exchange for Federal income tax purposes, whether...

  5. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1 Partially tax-exempt interest. An estate or trust is allowed the credit against tax for partially...

  6. 26 CFR 20.2013-1 - Credit for tax on prior transfers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for tax on prior transfers. 20.2013-1... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2013-1 Credit for tax on prior transfers. (a) In general. A credit is allowed under section...

  7. 26 CFR 514.7 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 26 CFR 514.7 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 26 CFR 514.7 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. 26 CFR 514.7 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  12. New Tax Law Boosts School Construction with Public-Private Partnerships. The Heritage Foundation Backgrounder No. 1463.

    ERIC Educational Resources Information Center

    Utt, Ronald D.

    This report describes a provision in a tax bill implemented in June 2001 that allows towns and cities to build public school facilities faster, better, and less expensively by forming public-private partnerships with qualified real estate investors and developers. Private sector investors can fund construction, then lease the facilities to public…

  13. 26 CFR 1.691(c)-2 - Estates and trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. CITY OF SANTA FE V. KOMIS REVISITED: AN ANALYSIS OF THE ACTUAL IMPACTS OF CONSTRUCTION AND OPERATION OF THE SANTA FE BYPASS ON THE VALUE OF NEARBY REAL ESTATE

    SciTech Connect

    Bentz, Dr. E. J., Jr.,; Bentz, C. B.; O'Hora, T. D.; Baepler, Dr. D.

    2003-02-27

    The Santa Fe Bypass for transport of transuranic waste (TRU) to the Waste Isolation Pilot Plant (WIPP) near Carlsbad, New Mexico has been constructed and is operational (as of 2000). This paper presents a review of actual empirical data from the sales of real estate in the Santa Fe City/County area since the filing of the City of Santa Fe v. Komis lawsuit in 1988. The data analyzed covers the time period from 1989 through the last quarter of 2001.

  15. 26 CFR 513.10 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  16. 26 CFR 513.10 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 26 CFR 513.10 - Beneficiaries of a domestic estate or trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  18. 26 CFR 1.641(b)-3 - Termination of estates and trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 26 CFR 1.641(b)-3 - Termination of estates and trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  20. When the library is located in prime real estate: a case study on the loss of space from the Duke University Medical Center Library and Archives.

    PubMed

    Thibodeau, Patricia L

    2010-01-01

    The Duke University Medical Center Library and Archives is located in the heart of the Duke Medicine campus, surrounded by Duke Hospital, ambulatory clinics, and numerous research facilities. Its location is considered prime real estate, given its adjacency to patient care, research, and educational activities. In 2005, the Duke University Library Space Planning Committee had recommended creating a learning center in the library that would support a variety of educational activities. However, the health system needed to convert the library's top floor into office space to make way for expansion of the hospital and cancer center. The library had only five months to plan the storage and consolidation of its journal and book collections, while working with the facilities design office and architect on the replacement of key user spaces on the top floor. Library staff worked together to develop plans for storing, weeding, and consolidating the collections and provided input into renovation plans for users spaces on its mezzanine level. The library lost 15,238 square feet (29%) of its net assignable square footage and a total of 16,897 (30%) gross square feet. This included 50% of the total space allotted to collections and over 15% of user spaces. The top-floor space now houses offices for Duke Medicine oncology faculty and staff. By storing a large portion of its collection off-site, the library was able to remove more stacks on the remaining stack level and convert them to user spaces, a long-term goal for the library. Additional space on the mezzanine level had to be converted to replace lost study and conference room spaces. While this project did not match the recommended space plans for the library, it underscored the need for the library to think creatively about the future of its facility and to work toward a more cohesive master plan.

  1. When the library is located in prime real estate: a case study on the loss of space from the Duke University Medical Center Library and Archives

    PubMed Central

    Thibodeau, Patricia L.

    2010-01-01

    The Duke University Medical Center Library and Archives is located in the heart of the Duke Medicine campus, surrounded by Duke Hospital, ambulatory clinics, and numerous research facilities. Its location is considered prime real estate, given its adjacency to patient care, research, and educational activities. In 2005, the Duke University Library Space Planning Committee had recommended creating a learning center in the library that would support a variety of educational activities. However, the health system needed to convert the library's top floor into office space to make way for expansion of the hospital and cancer center. The library had only five months to plan the storage and consolidation of its journal and book collections, while working with the facilities design office and architect on the replacement of key user spaces on the top floor. Library staff worked together to develop plans for storing, weeding, and consolidating the collections and provided input into renovation plans for users spaces on its mezzanine level. The library lost 15,238 square feet (29%) of its net assignable square footage and a total of 16,897 (30%) gross square feet. This included 50% of the total space allotted to collections and over 15% of user spaces. The top-floor space now houses offices for Duke Medicine oncology faculty and staff. By storing a large portion of its collection off-site, the library was able to remove more stacks on the remaining stack level and convert them to user spaces, a long-term goal for the library. Additional space on the mezzanine level had to be converted to replace lost study and conference room spaces. While this project did not match the recommended space plans for the library, it underscored the need for the library to think creatively about the future of its facility and to work toward a more cohesive master plan. PMID:20098649

  2. When the library is located in prime real estate: a case study on the loss of space from the Duke University Medical Center Library and Archives.

    PubMed

    Thibodeau, Patricia L

    2010-01-01

    The Duke University Medical Center Library and Archives is located in the heart of the Duke Medicine campus, surrounded by Duke Hospital, ambulatory clinics, and numerous research facilities. Its location is considered prime real estate, given its adjacency to patient care, research, and educational activities. In 2005, the Duke University Library Space Planning Committee had recommended creating a learning center in the library that would support a variety of educational activities. However, the health system needed to convert the library's top floor into office space to make way for expansion of the hospital and cancer center. The library had only five months to plan the storage and consolidation of its journal and book collections, while working with the facilities design office and architect on the replacement of key user spaces on the top floor. Library staff worked together to develop plans for storing, weeding, and consolidating the collections and provided input into renovation plans for users spaces on its mezzanine level. The library lost 15,238 square feet (29%) of its net assignable square footage and a total of 16,897 (30%) gross square feet. This included 50% of the total space allotted to collections and over 15% of user spaces. The top-floor space now houses offices for Duke Medicine oncology faculty and staff. By storing a large portion of its collection off-site, the library was able to remove more stacks on the remaining stack level and convert them to user spaces, a long-term goal for the library. Additional space on the mezzanine level had to be converted to replace lost study and conference room spaces. While this project did not match the recommended space plans for the library, it underscored the need for the library to think creatively about the future of its facility and to work toward a more cohesive master plan. PMID:20098649

  3. 26 CFR 25.2502-1 - Rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Rate of tax. 25.2502-1 Section 25.2502-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Determination of Tax Liability § 25.2502-1 Rate of tax....

  4. 26 CFR 26.7701-1 - 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. 26.7701-1 Section 26.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.7701-1 Tax return...

  5. 26 CFR 1.58-3 - Estates and trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 26 CFR 1.642(a)(2)-1 - Foreign taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Foreign taxes. 1.642(a)(2)-1 Section 1.642(a)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(a)(2)-1 Foreign taxes. An estate or...

  7. 26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Certain elections under the Economic Recovery... TREASURY (CONTINUED) ESTATE AND GIFT TAXES TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 22.0 Certain elections under the Economic Recovery Tax Act of 1981. (a) Election...

  8. Central-Office Real Estate.

    ERIC Educational Resources Information Center

    Pardini, Priscilla

    2003-01-01

    Describes how to upgrade a school district's central-office facilities without incurring taxpayer enmity. Includes case studies from Harford County, Maryland; Orange and Broward Counties, Florida; South Milwaukee, Wisconsin; Mt. Baker, Washington; Chicago, Illinois; and Rochester, New Hampshire. (PKP)

  9. 26 CFR 301.7508A-1 - Postponement of certain tax-related deadlines by reasons of a federally declared disaster or...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., gift tax, generation-skipping transfer tax, excise tax (other than firearms tax (chapter 32, section... any law superseded thereby); (ii) Paying any income tax, estate tax, gift tax, generation-skipping...: Example 1. (i) Corporation X, a calendar year taxpayer, has its principal place of business in County M...

  10. 26 CFR 301.7508A-1 - Postponement of certain tax-related deadlines by reasons of a federally declared disaster or...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., gift tax, generation-skipping transfer tax, excise tax (other than firearms tax (chapter 32, section... any law superseded thereby); (ii) Paying any income tax, estate tax, gift tax, generation-skipping...: Example 1. (i) Corporation X, a calendar year taxpayer, has its principal place of business in County M...

  11. 26 CFR 1.645-1 - Election by certain revocable trusts to be treated as part of estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  12. 26 CFR 1.645-1 - Election by certain revocable trusts to be treated as part of estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. 26 CFR 25.7701-1 - 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. 25.7701-1 Section 25.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 General Actuarial Valuations § 25.7701-1 Tax...

  14. 26 CFR 25.2501-1 - Imposition of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Imposition of tax. 25.2501-1 Section 25.2501-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Determination of Tax Liability § 25.2501-1 Imposition...

  15. 26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... with remainder over to a charitable organization, and by the local law the inheritance tax upon the... of the will or other governing instruments, the law of the jurisdiction under which the estate is administered, or the law of the jurisdiction imposing the particular tax, the Federal estate tax, or any...

  16. 26 CFR 301.6017-1 - Self-employment tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Self-employment tax returns. 301.6017-1 Section...-1 Self-employment tax returns. For provisions relating to the requirement of self-employment tax returns, see § 1.6017-1 of this chapter (Income Tax Regulations). Estate and Gift Tax Returns...

  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...

  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, 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...

  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, 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...

  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...

  1. 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...

  2. 77 FR 20489 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-04

    ... or technical perspectives), (10) trusts and estates, (11) tax exempt organizations, and (12) state... different perspectives are represented. All travel expenses within government guidelines will be...

  3. 78 FR 10693 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-14

    ... or technical perspectives), (10) trusts and estates, (11) tax exempt organizations, and (12) state... different perspectives are represented. All travel expenses within government guidelines will be...

  4. 75 FR 4631 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-28

    ... or technical perspectives), (10) trusts and estates, (11) tax exempt organizations, and (12) state... different perspectives are represented. All travel expenses within government guidelines will be...

  5. 76 FR 71491 - Gross Estate; Election to Value on Alternate Valuation Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-18

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

  6. 26 CFR 1.642(h)-2 - Excess deductions on termination of an estate or trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... trust. 1.642(h)-2 Section 1.642(h)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(h)-2...)) in excess of gross income, the excess is allowed under section 642(h)(2) as a deduction to...

  7. 26 CFR 25.6321-1 - 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. 25.6321-1 Section 25.6321-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Procedure and Administration § 25.6321-1 Lien for...

  8. 26 CFR 1.643(a)-5 - Tax-exempt interest.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax-exempt interest. 1.643(a)-5 Section 1.643(a)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.643(a)-5 Tax-exempt interest. (a) There...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates...

  10. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates...

  11. 26 CFR 20.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Reporting requirements for tax return preparers... Administration § 20.6060-1 Reporting requirements for tax return preparers. (a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of estate tax under...

  12. 26 CFR 1.642(a)(2)-1 - Foreign taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Foreign taxes. 1.642(a)(2)-1 Section 1.642(a)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(2)-1 Foreign taxes....

  13. 26 CFR 1.643(a)-5 - Tax-exempt interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Tax-exempt interest. 1.643(a)-5 Section 1.643(a)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.643(a)-5 Tax-exempt interest....

  14. 26 CFR 1.642(a)(2)-1 - Foreign taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Foreign taxes. 1.642(a)(2)-1 Section 1.642(a)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(2)-1 Foreign taxes....

  15. 26 CFR 1.642(a)(2)-1 - Foreign taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Foreign taxes. 1.642(a)(2)-1 Section 1.642(a)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(2)-1 Foreign taxes....

  16. 26 CFR 1.642(a)(2)-1 - Foreign taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Foreign taxes. 1.642(a)(2)-1 Section 1.642(a)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(2)-1 Foreign taxes....

  17. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for death taxes on remainders. 20.2015-1 Section 20.2015-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section...

  18. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for death taxes on remainders. 20.2015-1 Section 20.2015-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section...

  19. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for death taxes on remainders. 20.2015-1 Section 20.2015-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section...

  20. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for death taxes on remainders. 20.2015-1 Section 20.2015-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section...