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1231 Property is a category of property defined in section 1231 of the U.S. Internal Revenue Code. [1] 1231 property includes depreciable property and real property (e.g. buildings and equipment) used in a trade or business and held for more than one year. Some types of livestock, coal, timber and domestic iron ore are also included.
Carryover basis, also referred to as a transferred basis, applies to inter vivos gifts and transfers in trust. [1] Generally, a taxpayer's basis in property is the cost to acquire the property. [2] However, there is an exception for inter vivos gifts and transfers in trust. [1]
For example, for the ad copy in the above graph, advertising saturation is achieved above 110 GRPs per week. Adstock can be transformed to an appropriate nonlinear form like the logistic or negative exponential distribution , depending upon the type of diminishing returns or ‘saturation’ effect the response function is believed to follow.
For computer log management, the Common Log Format, [1] also known as the NCSA Common log format, [2] (after NCSA HTTPd) is a standardized text file format used by web servers when generating server log files. [3] Because the format is standardized, the files can be readily analyzed by a variety of web analysis programs, for example Webalizer ...
Carryover may refer to: Carryover effect, in automated analyzer; Carryover basis, in taxation; Carryover cooking; Carryover with steam, in power generation
Liquid carryover is a major concern, responsible for roughly 60% of plant failures in natural gas processing. [4] Effective phase separation at the beginning of the processing train prevents hydrocarbons and other liquids from entering the gas treatment plant.
In essence, carryover credits represent the volume of emissions a country could have released, but did not. [ 2 ] [ 3 ] When used in reference to the Paris Agreement , it refers to a scheme under which unspent " Clean Development Mechanism credits" (CDM credits) introduced by the Kyoto Protocol will be "carried over" to the new markets ...
The BAI format was developed and previously maintained by the Bank Administration Institute (BAI). [1] One common application of the BAI format is for use by banks to transmit returned item data to customers (for example, checks which have been marked insufficient funds (NSF)).