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Abstract Internal Revenue Code Section 1031 provides for tax-deferred exchange of like-kind property in certain circumstances. The tax code places a number of requirements on transactions in order to be [...]

Graphical Abstract:

Abstract Motor vehicles are very important in the United States and throughout the world. Certainly, motor vehicles for personal and business use are a major piece of the transportation system. [...]

Appraisers recognize that often what they say and do, especially as to documents in their files, can create a liability risk. The focus in this article is not on the [...]

The concern with a return on investment, that investment being of time and/or capital, is one that sets the stage in many instances in judging in part whether a venture [...]

NO ONE WANTS TO PAY TAXES! Certainly this statement reflects the feeling of most taxpayers, be they connected with real estate or otherwise. Thus, as the title to this Note [...]

The IRS has issued its annual compilation of those tax scams that the taxpayer and tax professional should be most cognizant of in 2014. This list, often labeled as the [...]

The Jumpstart Our Business Startups (JOBS) Act of 2012 heralded a new era of capital formation regulation in the United States. In the act, Congress directed the SEC to ease [...]

Interest in the outlaw has grown recently with the discovery of the first authenticated photographs of Henry McCarty, who died at the age of 21 after a short, notorious life [...]

Frank James heard Cole Younger yell at him, again, to come out of the bank. Bob Younger and Charlie Pitts (real name Samuel Wells) had already jumped the counter and [...]

For many years I have written articles on the implications if a tenant-in-common (TIC) (1) interest is held to be a security. (2) The focus on some of the prior [...]

This article discusses Internal Revenue Code (IRC or Code) [section]1031 exchanges. (1) Under this tax law, assuming the requirements of Code [section]1031(a) are met, (2) the taxpayer could be allowed [...]

Pat Garrett admitted dreading only one thing, and it had nothing to do with facing down a killer. Instead, it was facing a stranger who, on being introduced to the [...]

MOST TAXPAYERS ARE FAMILIAR WITH THE BENEFIT of charitable contribution deductions, as provided under the federal income tax law, Code Section 170. (1) These deductions have been in existence for [...]

C30H18F4IrN5·1.5[H2O], tetragonal, I41/a(no. 88), a= 37.5562(5) Å, b= 37.5562(5) Å, c= 9.2031(2) Å, V= 12980.7(4) Å3, Z= 16, Rgt(F) = 0.0312, wRref(F2) = 0.1166, T= 300(2) K.

HURRICANES Katrina and Rita caused severe damage to the Hurricane and Flood Protection system within Orleans, St. Bernard and Plaquemines Parish, US. The damage included overtopping, breaches and washouts of [...]

NUMEROUS TELECASTS, RADIO COMMENTARIES, SPEECHES, NEWSPAPER ARTICLES, MAGAZINE ARTICLES, THE INTERNET, ETC. create great confusion when looking to opposing views on many economic issues that can and will impact future [...]

INTRODUCTION IF IT IS TIME FOR THE UNITED STATES to have its annual 'physical,' it may be worthwhile to focus on the 'Fiscal' issues, including any potential maladies. I. U.S. [...]

I. INTRODUCTION THIS TIME OF THE YEAR, INTO THE FAST START of the first quarter of 2005, we are flooded with a potpourri of interacting economic, cultural, political and social [...]

1. THE GAME 'THE TERM 'BUBE' IS A YIDDISH TERM for grandmother.* It is pronounced 'buh-bee.' A Jewish grandmother can be stern, strong and directed. But, more often, the grandmother, [...]

IS GREENSPAN WRONG? IT DOES SEEM WORTHWHILE TO ASK THIS QUESTION OF THE Federal Reserve Board Chairman, Alan Greenspan, based on his recent testimony before Congress as to mortgages. (He [...]

The purpose of this short note is to provide decision-making information regarding economic indicators relative to the broad market, especially with regard to real estate markets. Many factors create concern [...]

Even the novice in real estate tax issues has heard the warning that one normally does not want to be classified as a 'dealer.' A 'dealer' is probably best defined [...]

Economic recovery is much like the family auto outing across the country, as the children in the back seat frequently ask the parents: 'Are we there yet?' The issue remains: [...]

There is no question that the real estate market, for residential and commercial properties, is down in many sectors throughout the United States, with some exceptions. In the commercial area [...]

INTRODUCTION & RESEARCH STATEMENT OF PURPOSE On what basis do international buyers, sellers, and those involved in leases, value realty for disposition, acquisition, and/or leasing property, whether within or outside [...]

Special planning is necessary to receive IRC section 1031 tax-free exchange status for transactions which involve multiple parties and series of properties. IRS Letter Ruling 9812013 provides some favorable guidance in this area. Statutory requirements should be adhered to and all exchanges should be treated individually.

The historical question that has arisen in many lawsuits involving appraisers and other professionals is the issue of whether privity (some connection or relationship) between the plaintiff and defendant must [...]

The IRS's 'Dirty Dozen' report lists tax scams that have plagued the public, the IRS, and many other entities or parties in order to alert professionals and taxpayers of the [...]

Much has been written in the last year on the rapid development of the marketplace in Vietnam, whether for real estate, manufacturing, or other activities. The purpose of this short [...]

Any beginning real estate investment student knows the basic axiom of balancing risk with reward. It is a concomitant position that the greater the risk, the greater the reward should [...]

There has been a great deal of activity in recent months pertaining to the propriety of appraisals that are limited in scope. Court decisions as well as recent discussions by such regulatory agencies as the Federal Reserve Board have raised the issue of limited-scope appraisals and whether their use is acceptable if they are undertaken in a way that is not misleading. Some of these developments are examined here. It is suggested that appraisers should promote legislation, standards, and education to clarify the fact that in certain circumstances limited-scope appraisal reports may be appropriate. (Reprinted by permission of the publisher.)

IT IS OLD NEWS, TODAY, TO TALK ABOUT A SLOW HOUSING market. The discussion centers on when the housing market will gain new life, leading, it is hoped, to a [...]

A few of the many sources that generate the need for appraisal services are examined in this article. The author emphasizes that recent federal legislation such as the Financial Institutions Reform, Recovery and Enforcement Act of 1989 (FIRREA) as well as tax law changes have created new potential markets for qualified appraisers. Opportunities for appraisals in the areas of casualty losses, charitable contributions, foreclosures, and abandonments of security are examined. (Reprinted by permission of the publisher.)

Surface modification of Fe2O3 by adding BeO was synthesized and calcined at different temperatures of 200-600 °C. The adsorbents were characterized by using XRD, N2 adsorption-desorption isotherm prior to performing CO2 adsorption and desorption studies. The CO2 adsorption data were analyzed using adsorption isotherm models such as Langmuir, Freundlich, Temkin, and Dubinin-Radushkevich. BeO/Fe2O3-300 that calcined at 300 °C showed the most efficient adsorbent with physisorption and chemisorption were measured at 5.85 and 45.88 mg/g respectively. The CO2 adsorption notably best fitted with Freundlich isotherm with R2 = 0.9897 and calculated adsorption capacity closest to experimental data. This implies the CO2 adsorption process was governed by multilayer adsorption on the heterogeneous surface of the adsorbent. The mean free energy of adsorption (E=3.536 kJ/mol) from Dubinin-Radushkevich and heat of adsorption (bT=3.219 kJ/mol) from the Temkin model support that the adsorption process is physical phenomena.

[C40H28F3IrN5O]PF6, monoclinic, P21/c(no. 14), a= 20.2282(19) Å, b= 14.5095(11) Å, c= 12.6091(10) Å, β= 96.937(3)°, V= 3673.7(5) Å3, Z= 4, Rgt(F)= 0.0498, wRref(F2)= 0.1250, T= 107(2) K.

C13H16N2O3S, triclinic, P1‾$P\bar{1}$(no. 2), a= 8.1998(4) Å, b= 9.1320(4) Å, c= 10.7062(6) Å, α= 106.183(5)°, β= 111.506(5)°, γ= 97.589(4)°, V= 691.27(7) Å3, Z= 2, Rgt(F) = 0.0346, wRref(F2) = 0.0957, T= 293(2) K.

[Caveat: The following note was written by the author prior to the Economic Growth and Tax Relief Reconciliation Act of 2001, signed into law by the President on June 7, [...]