Sentences with phrase «on disposition»

Generally, for full tax deferral, you must (1) acquire like - kind replacement property that is equal to or greater in value than the relinquished property sold (based on net sales price, not based on your equity); (2) must reinvest all of the net proceeds or cash (net equity) generated from the sale of the relinquished property; and, (3) must replace the amount of old debt that was paid off on the disposition of the relinquished property with new debt of an equal amount on the like - kind replacement property.

Business operations can defer the payment of capital gain and / or depreciation recapture income tax liabilities on the disposition or sale of personal property (relinquished property) when exchanged or traded for other like - kind or like - class personal property (like - kind replacement property) pursuant to Section 1031 of the Internal Revenue Code and Section 1.1031 of the Department of the Treasury Regulations.

If the deposit is held by a third party, such as a title company or escrow company, all parties generally need to agree on its disposition or at least agree to cancel while arguing over the deposit.

Whether by offering alternative solutions to raising equity, or facilitating a higher asset sale price by providing debt solutions on disposition, we offer our clients maximum flexibility for their transactions.

FIRPTA is the Foreign Investment in Real Property Tax Act stating that persons purchasing U.S. real property interests from foreign persons, certain purchasers» agents, and settlement officers are required to withhold 15 % (10 % for dispositions before February 17, 2016) of the amount realized on the disposition.

Section 453 of the Internal Revenue Code («Installment Sale Treatment») allows you to defer your capital gain income tax liabilities when you carry back a promissory note or installment note on the disposition (sale) of your property.

In separate deals, the company has closed on the disposition of both 600 W. Chicago Ave. in Chicago and 1600 Market St. in Philadelphia.

Section 1031 allows deferral of taxes on the disposition of real estate held for investment or business purposes, as long as that real estate is exchanged for another «like - kind» property (commonly referred to as «(1031 exchanges»).

«We're active in discussions on a couple different situations on the disposition side and likewise, we're continuing to see really interesting opportunities on the acquisition side,» Hoplamazian said on Hyatt's second - quarter earnings conference call.

* Run your own credit report and give it to your lawyer so he can work on the disposition of assets and debts.

Depending on the disposition of the judge, he or she may grant a divorce if only one spouse attends but restrict the other parent's visitation until he or she attends.

Depending on the disposition of your judge, he may grant a divorce if only one spouse has attended, and he may restrict the other parent's visitation until he attends, also.

Developed tickets requiring additional information in order to make a final determination on the disposition.

Payments of dividends or of proceeds on the disposition of stock made to you may be subject to information reporting and backup withholding at a current rate of 28 % unless you establish an exemption, for example, by properly certifying your non-U.S. status on an IRS Form W - 8BEN, IRS Form W - 8BEN - E, or another appropriate version of IRS Form W - 8.

To this example might be added limitations to the right of use of privately owned property in land use regimes, or possible restrictions on disposition of property under dependants» relief legislation.

Interim rulings concerning custody of children or access to children must be examined on a case - by - case basis to determine if the interim ruling will likely have a direct bearing on the disposition of those issues at trial, bearing in mind the specific issues and the length of time the interim ruling will be in place.

There are a wide variety of courts — state and federal, trial and appellate, specialty — and the work can vary widely as well, but typically, clerks read briefs, attend court proceedings, write bench memoranda analyzing parties» arguments, advise the judge on the disposition of a case, and draft opinions.

In years past, when working with law firm clients on disposition projects, InOutsource initiated query requests from the firm's financial system, for matter status and activity data.

The Minister denied the bumps and increased the Appellant's capital gain on disposition.

Currently, an individual can shelter capital gains realized on the disposition of qualified small business shares up to a lifetime limit of $ 835,716 (indexed annually).

to The outpouring of charged particles from the sun are known to affect the polar stratosphere, causing some warming, and this impacts on the disposition of the polar vortex.

These potentials depend on the disposition and intensity of surface heat in the Pacific, which bears an even closer watch going forward.

And depending on your disposition, this group of paintings, which occupied Held for the better part of a decade, could be considered on the fence — or in your face, the latter apparently not unlike the man.

The New York Times's Robin Pogrebin has the news that Tobias Meyer is now advising the Newhouse family on the disposition of SI Newhouse Jr's art collection.

Depending on your disposition, the mystery will either deepen or come into focus at this first full retrospective of Martin's art since her death in 2004.

Music on the other hand is quite variable, ranging from Mexican trumpets to country jigs that whilst all being quite jovial and upbeat will either drive you mad or make you tap your feet, depending on your disposition.

When defining a Lab's primary attributes, the most important might be temperament since his utility depends on his disposition.

We'd like to take this opportunity to update everyone on disposition of the dogs that came from the Howell hoarding case.

The difference between paying taxes on the delta every single year and paying taxes on disposition after holding for decades is huge.

What you can't do is claim a capital loss on the disposition, which is what you are referring to.

the size and nature of the Fund's holdings; (iv) the discount from market value of unrestricted securities of the same class at the time of purchase and subsequent thereto; (v) information as to any transactions or offers with respect to the security; (vi) the nature and duration of restrictions on disposition of the security and the existence of any registration rights; (vii) how the yield of the security compares to similar securities of companies of similar or equal creditworthiness; (viii) the level of recent trades of similar or comparable securities; (ix) the liquidity characteristics of the security; (x) current market conditions; and (xi) the market value of any securities into which the security is convertible or exchangeable.

In effect, this will prevent a non-resident of Canada from being able to dilute their taxable capital gain on the disposition of an otherwise principal residence in years where they acquire and dispose of properties.

The maximum capital gains deduction available on the disposition of QSBC shares will be reduced by the amount of QSBC or other capital gains deductions previously claimed on any property.

By tracking adjustments to your cost basis each year, you will be able to properly report any gain or loss you experience on the disposition or redemption of your shares.

Taxes can have a major impact on disposition of assets, especially if there are large investment accounts involved, both registered and non-registered.

The trading strategy based on the disposition effect and stock price sorting was first identified by Andrea Frazzini, a finance professor at the University of Chicago Business School, who is also well known in the hedge fund world.

In these cases, the loss on the disposition is denied and the amount of the loss is added to the cost of the substituted property.

Best of all, there is no capital gains tax on the disposition of these gifts.

A capital gain is a profit that results from a disposition of a capital asset, such as stock, bond or real estate, where the amount realized on the disposition exceeds the purchase price.

Any gains recognized on disposition of the PFIC shares and distributions received from a PFIC during the year greater than 125 % of the average distributions received during the previous three years would be taxed as ordinary investment income during the year.

Under IRC section 1031, a taxpayer is allowed to postpone the recognition of gain on the disposition of qualifying realty by the acquisition of replacement real property that will be later identified and purchased within a specific period of time.

Income properties are also subject to tax on capital gains on disposition or deemed disposition upon death of the taxpayer.

These rules impose reporting requirements on a disposition of ESPP shares that occurs after you have held the shares long enough to avoid a disqualifying disposition.

The effect of this rule is that a taxpayer who purchases a tax - exempt bond subsequent to its original issuance at a price less than its stated redemption price at maturity (or, if issued with OID, at a price less than its accreted value), either because interest rates have risen or the obligor's credit has declined since the bond was issued, and who thereafter recognizes gain on the disposition of such bond will have part or all of the «gain» treated as ordinary income.

Tax savings: On the disposition of qualified property, the $ 800,000 exemption would reduce your taxable income by $ 400,000.

Increase in the lifetime tax exemption for capital gains realized on the disposition of small business corporations and farm or fishing properties from $ 813,600 to $ 1 million

From the budget text: «These techniques involve capital gains being realized for the benefit of a minor on a disposition of shares of a corporation to a person who does not deal at arm's length with the minor.»

d. Process manuscripts through the following steps: • receive manuscript, • select reviewers to evaluate manuscript, • interpret reviewers» comments, • decide on disposition of the manuscript (i.e., accept, reject, revise and resubmit), • inform author (s) of decision, • work with author (s) to ready the manuscript for publication, • assemble issue (e.g., order of articles) and lay out articles, • send galleys to author for final review, and • review final galleys.

Data on the disposition of duplicated student cases in 1996 - 97 showed that 69.4 percent of all students in grades seven through 12 were reported as returning students compared to 71.1 percent in 1997 - 98.

Because mentor teachers play an important role in ensuring that residency and induction programs are effective, mentors should have track records of success in the classroom; receive training on the disposition and skills necessary to guide new teachers to success; and receive additional compensation for their new role.