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Real Estate Commons

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1978

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Institution
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Articles 1 - 6 of 6

Full-Text Articles in Real Estate

City Need Is Jobs For Young, Chester Smolski May 1978

City Need Is Jobs For Young, Chester Smolski

Smolski Texts

"The federal Housing and Community Development Act of 1974 was a landmark piece of legislation which continues to benefit communities in need. Over the past three years Providence has received close to $27 million which has been spent to improve housing, parks and historic buildings in addition to building and servicing community centers. The focus of this major legislation was on physical and social improvement of the community. The one unprovided area was economic development."


A Review And Critique Of Selected Problem Areas From The Tax Reform Act Of 1976, Neil E. Harl, Michael D. Boehlje Apr 1978

A Review And Critique Of Selected Problem Areas From The Tax Reform Act Of 1976, Neil E. Harl, Michael D. Boehlje

Economic Staff Paper Series

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 ...


"Use" Valuation Under The 1976 Tax Reform Act: Problems And Implications, Michael D. Boehlje, Neil E. Harl Apr 1978

"Use" Valuation Under The 1976 Tax Reform Act: Problems And Implications, Michael D. Boehlje, Neil E. Harl

Economic Staff Paper Series

With the rapid rise in farmland*values during recent years, farmers and farm organizations have argued that land values have little relationship to agricultural productivity. The fact that farmers have been the dominant purchasers in the farm real estate market during this period of time would seem to discredit this argument to some degree, but public officials have been sympathetic to the farmers' arguments. Some state legislatures, particularly in areas o f the country where urban expansion has placed upward pressures on land values, have adopted procedures to value farmland based on its agricultural productivity for purposes of assessing property ...


Equalization Of True Gift And Estate Tax Rates, James D. Adams Feb 1978

Equalization Of True Gift And Estate Tax Rates, James D. Adams

Economic Staff Paper Series

This paper primarily sets out to show that persons included under the U.S. Federal Estate Tax minimize taxes paid on their personal asset transfers. It asserts, and attempts to demonstrate empirically, that testators equalize true bequest and gift tax rates, which expresses the same point somewhat differently.


Interorganizational Considerations In Coastal Management: The 1976 California Legislative Experience, Herman L. Boschken Jan 1978

Interorganizational Considerations In Coastal Management: The 1976 California Legislative Experience, Herman L. Boschken

Herman L. Boschken

Among coastal management programs, most states have found the question of appropriate administrative structure difficult to cope with. The dilemma of decision trade-offs caused by the dual governmental needs of "efficiency" and "representation" has led to some alternative patterns of administration. For complex issues that transcend local boundaries, the choice between trade-offs means adopting either (a) some form of consolidated bureaucracy or (b) some system of concurrent jurisdictions. Both alternatives have their inherent benefits and disadvantages but, considering the degree of environmental complexity and array of competing interests involved in coastal resource use, the most appropriate administrative form would seem ...


0228: Virginia Treasurer's Office (Wheeling Govt., 1861-1863) Records, 1862 And 1863, Marshall University Special Collections Jan 1978

0228: Virginia Treasurer's Office (Wheeling Govt., 1861-1863) Records, 1862 And 1863, Marshall University Special Collections

Guides to Manuscript Collections

Tax receipts made out to T. Leach, deputy for H. H. Dils, sheriff of Wood County, Virginia; signed by Campbell Tarr, treasurer, and Samuel Crane, auditor.