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Rivka Licklider
If the basis of property in the hands of a transferee is determined by reference to its basis in the hands of the transferor by reason of the application of section 332, 351, 361, 721, or 731, then the amount of gain taken into account by the transferor under subsection (a) shall not exceed the amount of gain recognized to the transferor on the transfer of such property (determined without regard to this section). Except as provided in paragraph (6), this paragraph shall not apply to a disposition to an organization (other than a cooperative described in section 521) which is exempt from the tax imposed by this chapter.
With respect to any transaction, the increase provided by this subparagraph is the amount equal to the fair market value of any stock purchased in a corporation which (but for this paragraph) would result in nonrecognition of gain under section 1033(a)(2)(A).
In the case of any transaction described in section 1031 or 1033, the additional depreciation in respect of the section 1250 property acquired which is attributable to the section 1250 property disposed of shall be an amount equal to the amount of the gain which was not taken into account under subsection (a) by reason of the application of this paragraph.
For purposes of this section, the basis of section 1250 property distributed by a partnership to a partner shall be deemed to be determined by reference to the adjusted basis of such property to the partnership.
If any property with respect to the disposition of which gain is not recognized by reason of subparagraph (A) ceases to be used in an unrelated trade or business of the organization acquiring such property, such organization shall be treated for purposes of this section as having disposed of such property on the date of such cessation.
If any section 1250 property is disposed of by the taxpayer pursuant to a bid for such property at foreclosure or by operation of an agreement or of process of law after there was a default on indebtedness which such property secured, the applicable percentage referred to in paragraph (1)(B), (2)(B), or (3)(B) of subsection (a), as the case may be, shall be determined as if the taxpayer ceased to hold such property on the date of the beginning of the proceedings pursuant to which the disposition occurred, or, in the event there are no proceedings, such percentage shall be determined as if the taxpayer ceased to hold such property on the date, determined under regulations prescribed by the Secretary, on which such operation of an agreement or process of law, pursuant to which the disposition occurred, began.
If the basis of property acquired in a transaction described in paragraph (1), (2), or (3) of subsection (d) is determined by reference to its basis in the hands of the transferor, then the holding period of the property in the hands of the transferee shall include the holding period of the property in the hands of the transferor.
If, in the case of a disposition of section 1250 property, the property is treated as consisting of more than one element by reason of paragraph (3), then the amount taken into account under subsection (a) in respect of such section 1250 property as ordinary income shall be the sum of the amounts determined under paragraph (2).
(A) the amount which bears the same ratio to the lower of the additional depreciation or the gain recognized for the section 1250 property disposed of as the additional depreciation for such element bears to the sum of the additional depreciation for all elements disposed of, by
Under general direction, coordinates, directs and conducts the recruitment activities for a department or large division which may include employer branding, networking, marketing campaigns, and developing partnerships.
Class 1250 Recruiter is a journey-level classification distinguished from the 1241 Human Resources Analyst in that the latter class performs more generalized professional level assignments in the areas of recruitment and selection; classification and compensation; employee and/or labor relations; benefits administration; human resources operations; diversity, equity, and inclusion; and personnel training.
5. Researches and evaluates approaches and strategies to recruitment; develops, maintains and analyzes statistics on recruitment activities; summarizes research and statistical findings in written reports.
Ability or Skill to: strong verbal and written skills in interviewing, outreach and networking; deal courteously, tactfully and effectively with department heads, managers, employees and others; supervise subordinates in performing in recruiting and assessing of applicants; work evenings and weekends; and prepare clear, concise, accurate and cogent reports.
These minimum qualifications establish the education, training, experience, special skills and/or license(s) which are required for employment in the classification. Please note, additional qualifications (i.e., special conditions) may apply to a particular position and will be stated on the exam/job announcement.
All City and County of San Francisco employees are designated Disaster Service Workers through state and local law (California Government Code Section 3100-3109). Employment with the City requires the affirmation of a loyalty oath to this effect. Employees are required to complete all Disaster Service Worker-related training as assigned, and to return to work as ordered in the event of an emergency.
Including an insecticide and fungicide, CruiserMaxx Corn 1250 seed treatment controls early-season insects and seedborne and soilborne diseases. CruiserMaxx Corn 1250 seed treatment offers a higher rate of thiamethoxam for enhanced corn rootworm and billbug protection.
The NCA-1250, now refreshed with Intel Atom Processors x7000RE/C Series, fulfills the demand for edge security gateways and vCPEs as it delivers multi-core computing power in a compact desktop form factor and is a cost-effective platform for SMB, retail and branch offices.
Lanner Electronics Inc (TAIEX 6245) is a world leading provider of design, engineering and manufacturing services for advanced network appliances and rugged applied computing platforms for system integrator, service providers and application developers.
The specific software applications contained in the articles are developed, designed or provided by third party solution providers that are independent from Lanner Electronics. Lanner Electronics does not provide any specifications or instructions for the design, development, or use of these software. Lanner Electronics is not responsible nor liable for any claim, loss or damages relating to, or in connection with the content, use, function or operation of these software applications whether alone or in combination with any hardware equipment.
The R 1250 GS Adventure is at home in the world. No destination is too far for it, no underground is alien to it. On the road, off-road and back again. Even if you don't know what terrain to expect along the way, you can rely on your bike down to the smallest detail. With the R 1250 GS Adventure, you can now enjoy long distances even more intensely. Comfortably and confidently. Always ready for a few extra miles - and miles with that little extra.
Make you even more visible in the dark. The Cruising Light is also eye-catching: It allows the front indicators to shine in a permanently slightly dimmed light and, in combination with the headlight, produces a wide beam. (European model shown).
This is particularly beneficial for the taller drivers. But also when riding off-road or as an ambitious enduro rider, you have more control and even more fun with the handlebars mounted 30 mm higher.
Every terrain is worth trying out: The Ride Modes Pro, which have been extended to up to seven with new dynamic engine brake control, ensure optimum control on any terrain. The standard ECO Mode gets more range out of every tank of fuel: for relaxed longer trips.
On the TFT display, the BMW Motorrad Connected App gives you a clear view of your navigation and all your data. The large windscreen can be adjusted using the knob and offers you protection from changing weather conditions. Thanks to the USB charging socket, your smartphone always has enough power.
The comfortable ergonomics and seating position of the R 1250 GS Adventure offer outstanding vision and let you control the bike easily. As the handlebars can be raised by up to 30 mm, you can ride comfortably and confidently even as a tall rider or standing up while off-road. In addition, the wide range of seat heights from 31.1" to 35.8" and the extensive selection of seats will help you find the right R 1250 GS Adventure for you.
More radiance, visibility and prominence: The full-LED swiveling headlights and adaptive headlights help improve illumination and constant range - to the side, up and down. Depending on the ground gradient, payload and inclination in curves.
This way, the light is with you wherever you ride. The LED turn signals with Cruising Light option provide an eye-catching appearance with constantly dimmed lighting at the front. While at the rear, the multifunctional LED indicators increase passive safety. Further highlights: the Welcome and Goodbye function as well as the driving lights, which can be activated when the ignition is switched off - very practical when maneuvering in the dark.
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