Raman spectroscopy, phase contrast microscopy, and optical trapping are combined to gain information with high temporal resolution.

Organisations still following old-school principles of digital aversion and hierarchical work culture will find it difficult to adapt to the new normal post Covid-19

Chair departs, investigators leave, staff fears changing mission

The sensitive, tunable device is made of gold nanoparticles, a rubbery polymer, and a liquid dye

The sensitive, tunable device is made of gold nanoparticles, a rubbery polymer, and a liquid dye

Chair departs, investigators leave, staff fears changing mission

Recent work might have implications for drug development

The Canadian Stock Exchanges Manual is an essential publication for anyone dealing with any of the stock exchanges in Canada.

Topics covered:

• Policies, by-laws, forms, and rules of the Investment Industry Regulatory Organization of Canada (IIROC) and the Mutual Funds Dealers Association (MFDA)
• Rules, policies, and forms of the Montreal Exchange
• Rules, by-laws, and annexes of the Winnipeg Commodity Exchange
• TSX Company Manual
• TSX Venture Corporate Finance Manual
• TSX Rule Book and Policies
• Rules, policies and procedures, notices, and forms of the CNSX Stock Exchange
• Universal market integrity rules (UMIR) of IIROC

Your subscription also includes the monthly newsletter, Canadian Securities Law News, that summarizes all recent developments in securities regulation across Canada.

If you would like more details about this product, or would like to order a copy online, please click here.

Formerly: Practical Guide to Like-Kind Exchanges Under Code Section 1031

Author: Nancy N. Grekin, J.D.

Analyzes the essential legal means available to swap one asset for another while holding a continuing investment of the same sort in a tax-advantaged way. This brand new resource is intended to aid tax and real estate practitioners and professionals in understanding the various types of exchanges, how to structure exchanges, the mechanics of handling exchanges, and the myriad of details resulting from the related cases, IRS Rulings and Private Letter Rulings — both before and after Starker and the regulations.

Written in clear, easy-to-understand language, this book introduces the law and defines the important terms involved. It describes situations where such exchanges may be advantageous or disadvantageous; explains documentation procedures; examines case law and IRS rulings related to such exchanges; and explores the like-kind test and other important provisions of the law.

Topics covered include:

• Types of Exchanges
• Essential Elements of a Section 1031 Exchange
• The Starker Case and the Evolution of Deferred Exchanges
• Deferred Exchanges Under the Regulations
• Tax Incidents of an Exchange: Exchange Value, Boot, Basis and Recapture of Depreciation
• Mechanics and Documentation of Exchanges
• Multiple Property Exchanges
• Exchanges by Entities: Transfers of Exchange Property to and from Entities
• Reverse Exchanges
• Build-to-Suit Exchanges
• Related Party Exchanges
• Personal Property Exchanges
• Reporting Code Section 1031 Exchanges

The expert author provides insightful cautions, planning notes, examples and comments that clarify the practical application of the law. Helpful sample documents and practical aids include:

• Designated Property Exchange Agreement
• Buyer-Accommodator Exchange Agreement
• Assignment of Relinquished Property Contract
• Direct Exchange Agreement
• Build to Suit Exchange Agreement with Accommodator

240 pages

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Rotch Library - NA4433.B57 S57 2018