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Full-Text Articles in Real Estate
A Review And Critique Of Selected Problem Areas From The Tax Reform Act Of 1976, Neil E. Harl, Michael D. Boehlje
A Review And Critique Of Selected Problem Areas From The Tax Reform Act Of 1976, Neil E. Harl, Michael D. Boehlje
Neil E. Harl
Rarely has agriculture enjoyed the attention it received in the Tax Reform Act of 1976. In addition to various provisions narrowing the scope of tax shelter opportunities, Congressional attention was drawn to the federal estate tax concerns that were believed to be unique to agriculture and other small firms. As a result, legislation was enacted providing two new methods for valuing land, an expanded and more attractive installment option or paying the federal estate tax attributable to a qualifying business, a new rule for taxing post-1976 joint tenancies at death,— an opportunity to continue "Section 303" stock redemptions for the …
Public-Public And Public Private Partnerships In Transportation, Janet K. Tinoco
Public-Public And Public Private Partnerships In Transportation, Janet K. Tinoco
Janet K. Tinoco
Graduate students at Embry-Riddle Aeronautical University (ERAU), Daytona Beach, FL partook in a research effort for the National Aeronautics and Space Administration (NASA) Kennedy Space Center (KSC), examining partnerships in real property. The students researched relevant public-private partnerships (PPPs) and public-public partnerships PuPs in space, air, rail/road, sea, and utilities -- nationally and globally.
Falling Short: Has The Sec’S Quest To Control Market Manipulation And Abusive Short-Selling Come To An End Or Has It Really Just Begun?, Richard Ramirez
Falling Short: Has The Sec’S Quest To Control Market Manipulation And Abusive Short-Selling Come To An End Or Has It Really Just Begun?, Richard Ramirez
Richard E. Ramirez, J.D. | CFCS
No abstract provided.