1,747,320 research outputs found
The Effect of the Housing Boom on Farm Land Values via Tax-Deferred Exchanges
Full text linkThis project examines Section 1031 of the Internal Revenue Code and agriculture land exchanges. Stakeholders in rural communities and agriculture are particularly interested in Section 1031 because the recent growth in transaction values of farmland may have, in part, been stimulated by Section 1031 land exchanges. Further, although many have speculated that such exchanges are widely used, little empirical research exists about the provision. We examine the theory of exchanges and develop a theoretical premium value for exchanges. We also present the first evidence of like-kind exchanges involving farmland using Federal tax data.Like-Kind Exchange, Capital Gains Tax, Agricultural Land, Land Economics/Use, Public Economics, Q15, H24,
Is 1031 All Done?
No full textThe 1031 is a tax benefit that allows an investor to defer capital gains tax from a sale by investing the money in a similar type of property. This investment tool has kept the commercial real estate market hot, but faces elimination under President Biden\u27s tax plan, which has many in the industry concerned. Sidebar lists some recent 1031 exchanges
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
. 1031 Año 21 (2022) junio. El Tlacuache
No full textOlintepec se encuentra ubicado en la parte media este del estado de Morelos, al suroeste de la ciudad de Cuautla, en el municipio de Ayala.- Puppet. Evidencia teotihuacana en Olintepec por Francisca Minerva Martínez Olvera y Giselle Canto Aguilar.Vista frontal. Figura articulada, también llamada “puppet” Crédito: Francisca Minerva Martínez Olvera. Vista lateral izquierda. Figura articulada, también llamada “puppet” Crédito: Francisca Minerva Martínez Olvera.Año de elaboración 1522-1530 “La Matrícula de tributos registra en forma pictográfica los tributos que en la Preconquista (siglos XV-XVI) los pueblos sujetos debían entregar en forma periódica a México-Tenochtitlan, centro de la Triple Alianza (conformada por México, Tetzcoco y Tacuba).” Tomado de: http://bdmx.mxdocumentomatricula-tributos Ficha Informativa.
Ledesma Gallegos, Laura. “La casa dominica de Olintepec, Morelos”, Arqueología Mexicana núm. 127, pp. 58-63.
P. A. F. Diego Enrique Gómez Carranza, Informe Entierros Olintepec 2017.
Hagerman, Kiri L. Domestic ritual and identity in the Teotihuacan state: Exploring regional processes of social integration through ceramic figurines. Thesis, UC San Diego, 2019.
Cowgill, George L. Ancient Teotihuacan. Early urbanism in Central Mexico. Cambridge University Press, 2015.
González, Raúl. “Figurillas cerámicas teotihuacanas”. En revista el Tlacuache num. 82 pp 31.34, 2018
The New Starker: A Nonsimultaneous Exchange Expands Section 1031/ Collateral Estoppel Clarification
Full text linkThe new Starker decision addresses the issue whether a nonsimultaneous exchange qualifies for section 1031 nonrecognition treatment. The Court of Appeals for the Ninth Circuit, in addressing this issue, also had to determine the appropriateness of the collateral estoppel separable facts doctrine under the facts in the case. The author provides an in-depth examination of the court\u27s clarification of collateral estoppel and expansion of section 1031. The author, in agreeing with-the decision, welcomes the added flexibility the case lends to the real estate finance field
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Soo Line (SOO) 1031
No full textA photograph print showing the Soo Line 1031, 2-8-2, Minneapolis, MN. (Ex: CRI&P 2568, sold to SOO April 1941
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