This article considers the tax treatment of mortgage defeasances and mortgage defeasances that occur as part of a Section 1031 exchange. It provides a general overview of the mortgage securi-tization and defeasance processes. It then examines how tax law should treat defeasance discounts and ...
a. The standard specifies that the values of the size attribute are defined by the XML Schema unsignedInt datatype.
Office restricts @name to not be empty and have a length less than or equal to 255 characters. b. The standard states that the ole attribute indicates that the DDE item uses OLE. In Office, the ole attribute specifies that DDE Item is used to provide the name of the data sou...
241 /** Check if InnoDB supports a particular alter table in-place.242 @param[in] altered_table TABLE object for new version of table.243 @param[in,out] ha_alter_info Structure describing changes to be done244 by ALTER TABLE and holding data used during in-place alter....
For additional notes that apply to this portion of the standard, please see the notes for blipFill, §21.3.2.2(a). a.
a. The standard defines the attribute table:label-cell-range-address, contained within the element ,
a. The standard defines the attribute office:time-value, contained within the element <table:covered-table-cell>This attribute is not supported in Microsoft Word 2013 or later.b. The standard defines the attribute office:time-value, contained within the element <table:table-cell>This...
For additional notes that apply to this portion of the standard, please see the notes for custUnit, §21.2.2.36(a); splitPos, §21.2.2.195(c). a. The standard states the value's data type is determined by the parent element. In Office, the value data type is inferred from the type...
Michaels, Pamela A
The first article in this two-part series explained the application of Internal Revenue Code Section 4940 to gains from the sale of property and described certain basic requirements of a Section 1031 exchange. This article explains the mechanics of more complex transactions that qualify as "exchange...