Section 1231 gain. An example illustrating this section was the Tax Court‚ deciding in favor of the IRS‚ held in Pope & Talbot‚ Inc.‚ v. Com‚ 104 TC __‚ No. 29‚ that a corporation which distributed discrete partnership units of property composed of timber and resort interests in the Northwest‚ must recognize distribution gain under IRC Sec. 311(d) as if it had instead sold the entire interest to a single purchaser. The taxpayer had argued that the fair market value of the distributed property for purposes
Premium Tax Corporation Equals sign
To reach Thull‚ a Kohistani community that is found in the mountains near the border of Pakistan and Afghanistan‚ you have to make a hazarding trip on an endless dirt road that is unattainable in bad weather. The Kohistani are inherently a violent people who strongly believe in vengeance and had most of their fighting take place between descent groups. For the most part conflict was handled by local leaders‚ and there was usually no fatal accident due to a lack of fatal weapons. The lack of guns
Premium Agriculture Road The Road
DEFORESTATION AND SPECIES LOSS 1.0 WHAT IS DEFORESTATION? Deforestation is the process whereby natural forests are cleared through logging and/or burning‚ either to use the timber or to replace the area for alternative uses. 2.0 WHAT IS THE EXTENT OF DEFORESTATION? 12-15 million hectares of forest are lost each year‚ the equivalent of 36 football fields per minute. 3.0 WHAT ARE THE MAJOR CAUSES OF DEFORESTATION? Deforestation can happen quickly‚ such as when a fire sweeps through the
Premium Carbon dioxide Forest Deforestation
In Tim Burton films‚ the use of cinematic techniques helps the audience feel a sense of unease contrasted with a sense of comfort and safety. Burton uses techniques such as lighting‚ camera angles and shots and framing to depict and highlight different emotions throughout his films. Burton’s job working at Disney helped him develop a thing for comfort and safety due to the children’s stories and scripts he worked on at Disney. He also has an interest in peculiar objects and characters. When both
Premium Fairy tale The Walt Disney Company Walt Disney
cattle and timber industries mentioned earlier. Many businesses in these industries were able to develop and grow after the construction of the railroads in America. Just like in the previous example‚ cattle farmers were able to take advantage of the large amounts of land and space in the western United States. Cattle farmers were able to raise their animals in the west and‚ because of the decreased shipping prices‚ ship them around the country for food. Just like the cattle industry‚ the timber industry
Premium United States Rail transport Public transport
hidden. Based on the decision steps model‚ when framing a problem a helpful step is to A. identify the problem B. determine root causes C. develop a contingency plan D. frame alternatives E. measure the decision 5. When faced with a decision opportunity‚ a critical thinker must sort through a variety of readily apparent symptoms in order to focus on important considerations that may be hidden. Based on the decision steps model‚ when framing a problem a helpful step is to A. develop
Premium Decision making Critical thinking Problem solving
are one of the most valuable resources and gifts of nature. They play a key role in the maintenance climate‚ rain-patterns‚ water and soil conservation. They are the natural home of much type- of animals‚ birds‚ reptiles‚ insects etc. They supply timber‚ fuel‚ medicines‚ and wood for peeper-pulp and raw materials for many industries. The increasing depletion and destruction of wildlife is a source of great concern. One out of every seven persons of the world live in India. India has 16 per cent
Premium Biodiversity Species Wildlife
History Settlement of NSW Questions 1. One conclusion about the conditions of early settlement in NSW that can be made from source 1 is that the development of the colony was very disorganised and haphazard. In the painting‚ we can see many buildings in the picture‚ but they do not seem to follow any particular layout or street structure. It appears that people had simply built their properties wherever they thought would be good. (After finishing) Source 1 also shows us the inequality of shelters
Premium Australia New South Wales Colonialism
the oxygen that we breathe in‚ the food that we eat‚ to the clothes we wear‚ we owe it all to the trees. Not only this‚ trees act as purifiers of air and receptacles of our waste products. Trees have great economic value too. We get fuel‚ fodder‚ timber‚ medicines and numerous other valuable products from the trees. It is‚ therefore‚ not surprising that trees were given great importance in our culture‚ our tradition‚ our mythology and legends.. The survival of entire wild life depends upon the health
Premium Forest Soil Rain
Many cultures thrive and benefit from the art surrounding their culture. It brings together the community through the reminder of their culture. Not only does it bring together the community‚ but also it reminds them of the symbols of the culture. One culture that specifically thrived from sculptures or artworks was indigenous cultures. While indigenous cultures involve people from around the world there are similarities between some of their artistic work. Often‚ pieces have been created in more
Premium Art Anthropology Culture