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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]
A wash sale is a sale of a security (stocks, bonds, options) at a loss and repurchase of the same or substantially identical security (judging by CUSIP or Committee on Uniform Securities Identification Procedures numbers) shortly before or after. [1]
Carryover may refer to: Carryover effect, in automated analyzer; Carryover basis, in taxation; Carryover cooking; Carryover with steam, in power generation
The carryover ratio is the percentage of H3 carry to L1 constituting the carryover portion "h". In a design of 3 high samples followed by 3 low samples, h can be calculated as (L1 - mean of L2&L3) / (H3 - mean of L2&L3) The carryover ratio's acceptance criteria depend on the measurement and the laboratory concerned.
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.
Carryover with steam refers to transport of moisture and impurities with steam. Moisture carryover with steam is quantified by the mass flow rate of liquid water per mass flow rate of steam. In boilers producing saturated steam , it is typically about 0.1% but may increase with fouling and boiler impurities.
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 ...