property

The government allows the exchangor to roll over the basis in the relinquished property into the basis of the replacement property rather than recognize gain at the time of the sale and purchase.

Since the latest statewide figures show that local property taxes account for 57 percent of all public education revenue, the gaping differences--between local property tax rates and the money these taxes generate--lie at the heart of what many contend is one of the nation's most inequitable school funding systems.

In a fractional property interest, each owner of a piece of property is deemed to own a physically undivided part of the entire parcel.

In general, the proposed regulations' treatment of costs incurred to acquire or produce tangible property largely restates existing law.

Further, Article 13A of the California Constitution excludes certain transfers from the definition of "change in ownership" that usually trigger a reassessment of property to fair-market value and a corresponding tax increase.

And while the area of cyber intellectual property is growing as fast as the technology industry, electronic intellectual-property insurance law is trailing behind.

* IN AN IRC SECTION 1031 EXCHANGE, real estate owners can defer the tax on the disposition of an appreciated property by acquiring a like-kind replacement property for investment or business use.

The author's central thesis is not only that African Americans owned property in informal, extralegal ways, but also that the very nature of their property ownership offers insight into intricate social relationships and overlapping kin networks.

The ruling was a major victory not only for the Hages, but for all ranchers and property owners.

Since its inception, the Human Genome Project has attempted to follow a policy of free and open access to genetic and genomic data e.g., National Human Genome Research institute (NHGRI) Policy Regarding Intellectual Property of Human Genomic Sequence (April 9, 1996), http://www.genome.gov/ 10000926; NHGRI Policy on Human Genomic Sequence Data (Dec.

"I couldn't allow the whole community to be over-assessed; it was going to play havoc with property values."

On one side of the legal tangle is the city of Mesa, angling every way it can to broaden its discretionary power to seize private property for whatever purpose it pleases.

The author cites four key types of intellectual property: trademarks, copyrights, patents, and trade secrets.

It's not surprising then that the property tax has earned such a bad rep among voters -- and even less surprising that politicians have latched onto the issue.

Once you understand some common terms and the available options, it is possible to manage the risks of loss to your camp's real property (buildings) and personal property (sports equipment, beds, etc.) effectively, even if your resources are limited.