property

This will result in a lowering of the basis in the replacement property so when that property is sold, the taxpayer will have to pay taxes on the recognized gain that reflects profits realized on both the first and second properties.

And, coupled with low property tax rates, these communities continue to attract development that keeps their economies--and their schools--vibrant.

1031 (a)(1), gain or loss on the exchange of property used in a trade or business or for investment can go unrecognized if the property is exchanged solely for like-kind property also used in a trade or business or for investment.

While the proposed regulations do not necessarily reflect a change in the government's view of the interaction of these two capitalization provisions, this is the first time since the enactment of section 263A as part of the Tax Reform Act of 1986 that Treasury has updated the much older regulations under section 263(a) to explicitly reflect this interaction in the context of tangible property.

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.

Although Russia's patriarchal family law imposed severe restrictions on women's autonomy, its property and inheritance law protected the rights of women like Derzhavina to inherit, acquire, and alienate property in their own names, in marked contrast to the United States and Europe.

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

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

1031(a)(3) requires a taxpayer to identify qualifying exchange replacement property within 45 days after closing the sale of a relinquished property.

Despite the fact that Anthony Palazzolo has been denied the ability to develop his property in this three-decade-long dispute, Rhode Island courts have held that no taking requiring compensation has taken place, continuing the national trend toward emasculating the Fifth Amendment's protection against government abuses of owners' property rights.

In political discourse, shorthand term for a constellation of legal, political, and moral issues surrounding the treatment of private property by governments.

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.

Or the company that buys a piece of property and subsequently finds leaking underground storage tanks from a gas station once located there.

Especially, the difference between the property balances of QA and existing rubbers was made clear concerning heat resistance, low temperature properties and oil resistance.

Commercial Property Appraisal today announced the industry's first automated valuation system that creates commercial property valuation reports based on the property's cash flow.