Sentences with phrase «other capital property»

For other capital property, transfers takes place at the Adjusted Cost Base of the assets, enabling a tax - free rollover.
The $ 100,000 capital gains deduction for other capital property (other than the three types listed above) was eliminated on February 22, 1994.
Other capital property can also be rolled over to the spouse at the adjusted cost base.

Not exact matches

Abuja is also a new capital city that isn't very developed in comparison to other capital cities, so there could be room for new commercial properties too.
The Company's capital investment in the development of oil and natural gas properties and other capital expenditures, before the change in accounts payable, was approximately $ 250 million in the quarter and includes several Wattenberg wells being turned - in - line approximately two weeks ahead of schedule.
Actual results and the timing of events could differ materially from those anticipated in the forward - looking statements due to these risks and uncertainties as well as other factors, which include, without limitation: the uncertain timing of, and risks relating to, the executive search process; risks related to the potential failure of eptinezumab to demonstrate safety and efficacy in clinical testing; Alder's ability to conduct clinical trials and studies of eptinezumab sufficient to achieve a positive completion; the availability of data at the expected times; the clinical, therapeutic and commercial value of eptinezumab; risks and uncertainties related to regulatory application, review and approval processes and Alder's compliance with applicable legal and regulatory requirements; risks and uncertainties relating to the manufacture of eptinezumab; Alder's ability to obtain and protect intellectual property rights, and operate without infringing on the intellectual property rights of others; the uncertain timing and level of expenses associated with Alder's development and commercialization activities; the sufficiency of Alder's capital and other resources; market competition; changes in economic and business conditions; and other factors discussed under the caption «Risk Factors» in Alder's Annual Report on Form 10 - K for the fiscal year ended December 31, 2017, which was filed with the Securities and Exchange Commission (SEC) on February 26, 2018, and is available on the SEC's website at www.sec.gov.
The Internal Revenue Service views bitcoin and other cryptocurrencies as property, meaning profits from transactions are subject to capital gains tax.
Other Roles: He's a Co-Founder & Managing Partner of 3G Capital, and is the company's prefered representative at newly - acquired subsidiaries, as a board member at several 3G properties.
The REIT structure allows Simon Property Group and other landlords to raise capital on public markets, making them less reliant on bank loans.
There is no major loss of jobs or of a headquarters at stake, and the need for capital to develop oil and gas properties should trump other considerations.
Federal Member for Curtin Julie Bishop shows more foresight than some other Federal Parliamentarians by recognising the importance of capital cities, according to Property Council executive director Joe Lenzo.
B. I will annex the talents of other investors to aid Aikins Venture Capital to acquire more properties; income is based on commission.
In the other direction, the U.S. Government receives a modicum of taxes from real estate (mainly at the local level for property taxes), not much income tax but some capital gains tax in good years.
This policy also applies to bonds, mutual funds and other forms of capital property listed on approved stock exchanges.
The final legislation enables companies to fully expense capital expenditures for most types of property other than real estate in 2018.
Also neglected are capital assets — securities, real estate and other property.
Important factors that may affect the Company's business and operations and that may cause actual results to differ materially from those in the forward - looking statements include, but are not limited to, increased competition; the Company's ability to maintain, extend and expand its reputation and brand image; the Company's ability to differentiate its products from other brands; the consolidation of retail customers; the Company's ability to predict, identify and interpret changes in consumer preferences and demand; the Company's ability to drive revenue growth in its key product categories, increase its market share, or add products; an impairment of the carrying value of goodwill or other indefinite - lived intangible assets; volatility in commodity, energy and other input costs; changes in the Company's management team or other key personnel; the Company's inability to realize the anticipated benefits from the Company's cost savings initiatives; changes in relationships with significant customers and suppliers; execution of the Company's international expansion strategy; changes in laws and regulations; legal claims or other regulatory enforcement actions; product recalls or product liability claims; unanticipated business disruptions; failure to successfully integrate the Company; the Company's ability to complete or realize the benefits from potential and completed acquisitions, alliances, divestitures or joint ventures; economic and political conditions in the nations in which the Company operates; the volatility of capital markets; increased pension, labor and people - related expenses; volatility in the market value of all or a portion of the derivatives that the Company uses; exchange rate fluctuations; disruptions in information technology networks and systems; the Company's inability to protect intellectual property rights; impacts of natural events in the locations in which the Company or its customers, suppliers or regulators operate; the Company's indebtedness and ability to pay such indebtedness; the Company's dividend payments on its Series A Preferred Stock; tax law changes or interpretations; pricing actions; and other factors.
Important factors that may affect the Company's business and operations and that may cause actual results to differ materially from those in the forward - looking statements include, but are not limited to, operating in a highly competitive industry; changes in the retail landscape or the loss of key retail customers; the Company's ability to maintain, extend and expand its reputation and brand image; the impacts of the Company's international operations; the Company's ability to leverage its brand value; the Company's ability to predict, identify and interpret changes in consumer preferences and demand; the Company's ability to drive revenue growth in its key product categories, increase its market share, or add products; an impairment of the carrying value of goodwill or other indefinite - lived intangible assets; volatility in commodity, energy and other input costs; changes in the Company's management team or other key personnel; the Company's ability to realize the anticipated benefits from its cost savings initiatives; changes in relationships with significant customers and suppliers; the execution of the Company's international expansion strategy; tax law changes or interpretations; legal claims or other regulatory enforcement actions; product recalls or product liability claims; unanticipated business disruptions; the Company's ability to complete or realize the benefits from potential and completed acquisitions, alliances, divestitures or joint ventures; economic and political conditions in the United States and in various other nations in which we operate; the volatility of capital markets; increased pension, labor and people - related expenses; volatility in the market value of all or a portion of the derivatives we use; exchange rate fluctuations; risks associated with information technology and systems, including service interruptions, misappropriation of data or breaches of security; the Company's ability to protect intellectual property rights; impacts of natural events in the locations in which we or the Company's customers, suppliers or regulators operate; the Company's indebtedness and ability to pay such indebtedness; the Company's ownership structure; the impact of future sales of its common stock in the public markets; the Company's ability to continue to pay a regular dividend; changes in laws and regulations; restatements of the Company's consolidated financial statements; and other factors.
Important factors that may affect the Company's business and operations and that may cause actual results to differ materially from those in the forward - looking statements include, but are not limited to, increased competition; the Company's ability to maintain, extend and expand its reputation and brand image; the Company's ability to differentiate its products from other brands; the consolidation of retail customers; the Company's ability to predict, identify and interpret changes in consumer preferences and demand; the Company's ability to drive revenue growth in its key product categories, increase its market share or add products; an impairment of the carrying value of goodwill or other indefinite - lived intangible assets; volatility in commodity, energy and other input costs; changes in the Company's management team or other key personnel; the Company's inability to realize the anticipated benefits from the Company's cost savings initiatives; changes in relationships with significant customers and suppliers; execution of the Company's international expansion strategy; changes in laws and regulations; legal claims or other regulatory enforcement actions; product recalls or product liability claims; unanticipated business disruptions; failure to successfully integrate the business and operations of the Company in the expected time frame; the Company's ability to complete or realize the benefits from potential and completed acquisitions, alliances, divestitures or joint ventures; economic and political conditions in the nations in which the Company operates; the volatility of capital markets; increased pension, labor and people - related expenses; volatility in the market value of all or a portion of the derivatives that the Company uses; exchange rate fluctuations; risks associated with information technology and systems, including service interruptions, misappropriation of data or breaches of security; the Company's inability to protect intellectual property rights; impacts of natural events in the locations in which the Company or its customers, suppliers or regulators operate; the Company's indebtedness and ability to pay such indebtedness; tax law changes or interpretations; and other factors.
The fair value of the above current working capital, property and equipment and other assets balances approximated their respective carrying values as of the acquisition date.
Far more common, and often much more important for most types of businesses, interest expense on the income statement represents the cost of borrowing money from banks, bond investors, and other sources to meet short - term working capital needs, add property, plant, and equipment to the balance sheet, acquire competitors, or increase inventory.
Norwegian property prices have tripled since the mid-1990s, up nearly 30 % since the Great Recession as the oil - rich nation rode the coattails of the commodities bubble and has benefited from the same «flight to safety» capital flows that have benefited (and inflated bubbles in) other Nordic countries.
For example, things like stocks, bonds, and other investment property are capital assets, so if you receive virtual currency from selling these items, you will be taxed on the capital gains / loss.
Filing for intellectual property protection for a venture Capital business goes beyond protecting your company's logo and other documents, but also protecting your investments, patents and of course the name of your company.
This year's panelists include Steve Witkoff (Witkoff Group), Ryan Serhant (Nest Seekers International), Jed Garfield (Leslie J. Garfield), Rob Verrone (Iron Hound Management), Bruce Mosler (Cushman & Wakefield), Nick Mastroianni (U.S. Immigration Fund), Hu Gang (Greenland Usa), Charles Bendit (Taconic Investment Partners), Bentley Zhao (New Empire Real Estate), Kobi Karp (Kobi Karp Architecture), Wendy Cai - Lee (Oenus Capital), Chris Wein (Great Gulf), Ryan Shear (Property Markets Group), JD Parker (Marcus & Millichap), Nikki Field (Sotheby's International Realty), Jacky He (DMG), and Shahab Karmely (Kar Properies), among others.
Norwegian property prices have tripled since the mid-1990s, up nearly 30 % since the Great Recession as the oil - rich nation rode the coattails of the commodities bubble and has benefitted from the same «flight to safety» capital flows that have benefitted (and inflated bubbles in) other Nordic countries.
Other primary positives include: interest deductibility on real estate maintained, like - kind exchanges on real property maintained, the home mortgage deduction being preserved (but reduced to $ 750,000 of mortgage debt), and reduced foreign withholding on capital gains distributions (35 % to 21 %).
One small example of this in our neighborhood is the urban farm one of my friends and mentors started to provide jobs to «returning citizens»: It required the city to help give away land and clear vacant property and some startup capital from a local farming company, but it is based on the church's understanding of the needs of the people and explicitly tied to the concept that faithful believers can help disciple and encourage people who have been incarcerated for harming others, walking them through the transformative process.
The plan calls upon churches to, among other things, «adopt» street gangs and allow troubled youths to use church properties as safe havens; intercede for youth in the juvenile court system; provide vocational training to inner - city residents; organize capital for micro-enterprises; develop educational curricula heralding the achievements of blacks and Latinos; initiate neighborhood crime watch groups; and establish counseling programs for battered women and the men who abuse them.
That's the point; you can, and people have, used Christianity to justify just about everything, including capital punishment, abolishing capital punishment, the murder of abortion doctors, opposing all murder, endorsing state sponsored assassination of enemies of the nation, becoming rich, giving away all your property, marriage, celibacy, hating Jews, wanting to support Jews, and a bunch of other things.
Some forty years ago, Hannah Arendt, in her Crises of the Republic, wrote: «Our problem today is not how to expropriate the expropriators, but, rather, how to arrange matters so that the masses dispossessed by industrial society in capitalist and socialist systems can regain property» — in other words, in the twenty - first century, have access to capital.
We have been tracing some basic issues with regard to property, or «capital»; we must now look at the other side of the dual structure of economic life, namely, «labor.»
And with a strike rate of virtually a goal every other game since moving to the Spanish capital in the summer of 2014, Griezmann is considered one of the hottest properties in La Liga.
Randich and other park district officials may get their wish for an adjustment to a property tax act that currently suppresses their borrowing power and thus their ability to plan or pay for major capital improvements without the City of Joliet's assistance.
The unexpended balance of each appropriation, less the commitments outstanding at the close of the fiscal year for which it was made, shall lapse at the close of such fiscal year; provided that nothing herein contained shall be construed to require the lapsing of appropriations which may be or are required to be made for an indefinite period or which include state refunds, allocations or grants applicable to said appropriations pursuant to any other provisions of law; and provided further that nothing herein shall be construed to prevent the making of appropriations or contracts for the construction of permanent public improvements or works not to be completed during the fiscal year, or the acquisition of property therefor, or the establishment of bond or capital accounts, sinking funds or reserve funds, and each such appropriation, account or fund shall continue in force until the purpose for which it was made shall have been accomplished or shall have been abandoned by a two thirds vote of the County Legislature.
But he has yet to expend the kind of significant political capital necessary to achieve this goal that he has for other priorities like the property tax cap, same - sex marriage and pension reform.
He said properties in other areas in the state capital were affected in a move meant to ensure compliance with the state urban development plan.He also assured that the exercise is a continuous one.
One of the sureties must be a federal civil servant not below grade level 10, while the other surety must have landed properties in the Federal Capital Territory.
The party lamented that «the governor's past hasty decisions to destroy all roundabouts in the state capital, embark on an endless staff screening exercise, the planned sale - off of government properties, and all the governor's other inconsistencies in making policies, has shown poor leadership and brought untold hardships on Kogites.»
Other countries are doing more to secure property rights and open their economies, which will enable them to make better use of their human capital.
Educational districts have to sell Capital Appreciation Bonds or other unconventional methods of debt finance because assessed valuation of property in the districts unexpectedly declined, thus forcing districts to confront tax and debt limits.
Through the state's capital outlay guarantee, school districts considered «property - poor» can qualify for extra funding for capital projects and needs to put them on even footing with other districts.
Despite those restrictions, Capital Prep Magnet School Principal Steve Perry and eight other employees of Capital Prep Magnet School have engaged in an extensive series of activities aimed at selling concepts, materials and intellectual property that was developed as part of their duties as employees of a Hartford public school.
costs» means amounts substantially all of which are paid by, or for the account of, an obligor in connection with a project, including the cost of» (A) development phase activities, including planning, feasibility analysis, revenue forecasting, environmental review, permitting, preliminary engineering and design work, and other preconstruction activities;» (B) construction, reconstruction, rehabilitation, replacement, and acquisition of real property (including land relating to the project and improvements to land), environmental mitigation, construction contingencies, and acquisition of equipment; and» (C) capitalized interest necessary to meet market requirements, reasonably required reserve funds, capital issuance expenses, and other carrying costs during construction.»
As an intern, you will have the opportunity to work on a wide variety of matters such as: appropriations, fiscal law and financial management; acquisitions, financial assistance and public private partnerships; innovative financing; real property and asset management; information technology investment and capital planning; employee ethical conduct, conflicts of interest and political activities; equal employment opportunity and other civil rights matters; Federal personnel and employment; and alternative dispute resolution.
Bonds are used by companies and governments to raise capital for investment in new infrastructure, plant, property, equipment, and other more unconventional purposes.
Dear Vincent, As the property has other co-owners, I believe that capital gain exemption will be limited to the share of your ownership.
2 — No. 4 — You can SET - OFF these capital losses with the capital gains (if any) under the same head (income from property) or with capital gains earned under any other HEAD.
I can't see any possible justification for saying that property taxes should somehow be afforded a special treatment that other taxes (income, capital gains, Social Security, etc.) don't receive.
Renaissance Global Real Estate Fund seeks long - term capital growth by investing primarily in equity securities of companies throughout the world that are involved in, or that indirectly benefit from, management companies, commercial, industrial, and residential properties, or other investment in the real estate sector.
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