BUREAU 06 - THE ARCHITECTS OF THE EICHMANN TRIAL / LISHKA 06 - #TJFF2014 Trailer
For tickets visit http://www.tjff.com | http://www.facebook.com/TorontoJewishFilmFestival | http://www.twitter.com/TJFFtweets Screenings: Fri May 2 4:30PM ...
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BUREAU 06 - THE ARCHITECTS OF THE EICHMANN TRIAL / LISHKA 06 - #TJFF2014 Trailer - Video
Architects - Naysayer [ Drum cover by Egore Levakov (The Hysteria)]
Drum cover for one of my favorite band Architects from their new album Lost Forever // Lost Together. There are a few mistakes, but i tried =) Recorded on Nu...
By: Egore Levakov
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Architects - Naysayer [ Drum cover by Egore Levakov (The Hysteria)] - Video
Hartford Branch ModSpace Branch Office 6,480 sq ft 160 Days Middletown, CT
ModSpaces Hartford branch was split between three aging facilities. The ModSpace team needed a new centralized branch that would facilitate business growth, while representing the companys green and sustainable vision for the future.
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Area managers and the ModSpace Design-Build team opted to use buildings from the existing fleet of modular buildings on a 20 acre green field site. Refurbishing 20-year old modular buildings and reusing them for the new branch office dramatically reduced construction waste and its lingering impact on the environment.
After careful review and consideration of the available buildings, nine clear-span 12 x 60 modules were selected. The modules received EPDM roofs to allow interior work to begin as soon as the modules were set on the at-grade foundation. Once in place, a truss roof created space for the ductwork needed for the high-efficiency HVAC system.
Inside the building, Operations, Sales, and Construction Services each have their own suites that connect the teams to the common areas. Interior finishes, including the black ceiling grid and blue walls provide a clean and comfortable feeling. LED lighting, occupancy sensors, metered faucets with motion sensors, motion sensor toilets and high-efficiency windows were added to further reduce energy and resource consumption.
The finished nine-module repurposed classroom buildings feature exterior styling that blendsnicely with the wooded New England surroundings, right down to the lighted cupola and weathervane.
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Commercial Property & Office Building Construction ...
by Steven M. Friedman and Steven J. Szymanski
For years, federal income tax law was unclear about how to treat payments that owners or landlords make to tenants for construction allowances to improve leased retail space.
Last September, the Internal Revenue Service adopted final regulations on previously created construction allowance safe-harbor regulations to help eliminate controversy over related taxation. Landlords and tenants that adhere to the safe-harbor rules are afforded tax-free treatment on certain construction allowances.
Retail Construction Allowances Generally, a landlord provides a potential tenant with a construction allowance to induce the tenant to lease a property. This especially is true in the retail market, where an attractive tenant may improve the chance for a project's success as well as attract other key tenants.
However, the broad definition of gross income in Internal Revenue Code Section 61 all income from whatever source derived has led to debate about the tax treatment of landlords' cash payment of construction allowances to tenants.
Because of the ambiguity, Congress enacted IRC Section 110 in the Taxpayer Relief Act of 1997 to provide a safe harbor under which certain tenants would not be taxed on construction allowances received to improve their leased space.
IRC Section 110 provides that a tenant's gross income does not include payments or rent reductions received from a landlord under a lease for 15 years or less for the purpose of constructing or improving qualified long-term real property. Retail space is defined as real property leased, occupied, and used by a tenant in its trade or business of selling tangible personal property or services to the general public.
On Sept. 20, 1999, the Treasury Department issued proposed regulations to clarify IRC Section 110's safe-harbor rules. The proposed regulations clarify two requirements. To satisfy the purpose requirement, a lease agreement must state that the construction allowance is for the purpose of constructing or improving the property for use in the tenant's trade or business at that particular site. To satisfy the expenditure requirement, a tenant must use the construction allowance within 8 months after the close of the taxable year in which the allowance was received.
On Sept. 1, 2000, the IRS adopted final regulations that were effective Oct. 5. These final regulations expand the definition of allowances to include space for office or storage supporting the retail activity and give examples of qualifying retail services, which include doctors, lawyers, accountants, bankers, insurance agents, stockbrokers, security dealers, tailors, hair stylists, and shoe repairers. They also state that a landlord can reimburse a tenant for amounts spent in a prior year, provided that the tenant did not depreciate the costs.
Since the landlord retains the benefits and burdens of ownership with the safe harbor, the landlord depreciates the cost of a construction allowance. Under the final regulations, if a tenant takes depreciation on a construction allowance, the safe harbor would not be met.
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Retail Tenants Get Tax Break for Construction Allowances ...
Development work on Dammams old market (known in Arabic as a souq) is 80 percent complete and the market will open within six months, said Ziad Al-Suwaidan, director-general of the Department for Investment Development. The project is a commercial and traditional complex located on King Khalid Street at the Gazaz neighborhood in Dammam, he said. The complex consists of two floors and includes diverse commercial outlets, such as shops, gold workshops, jewelry showrooms, a goldsmith teaching center, male and female hawkers, parking lots and other services to support the market. The ground floor of the market will include two large shops, seven medium-sized shops, 48 small shops, 165 traditional hawkers, restrooms, a mosque, a caf and an old traditional caf, while the first floor contains administrative offices, trainers offices, a training class, a training hall and a multi-purpose hall. The market authority took into account the importance of providing indoor and outdoor covered seats and support facilities, such as seating and storage areas and disposal units, he said. The market has been developed while preserving aesthetic and touristic factors, he said. Engineers took into account people with special needs while designing the place. The market also has emergency exits and safety and security mechanisms in accordance with Civil Defense instructions. The market is unique in its design due to the location factor, he said. The traditional architectural identity has been foregrounded in the design and studied scientifically. The mayoralty has redeveloped the market while maintaining traditional and folkloric activity to accommodate low-income families, he said. Productive families are encouraged to take place in the markets activities and promote their products. Old traditional markets have been popular among Dammams residents for years. The markets are also a popular destination for consumers who want to buy traditional and folkloric products.
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Dammams old souq to be ready in six months
27-28 Kitchen and Laundry
333 Stardust Lane, Seneca, SC on Lake Keowee in Moonlight Bay is for sale. Contact the Keowee Lake Team at 864.293.2853 or visit KeoweeLakeTeam.com/moonlight...
By: Doug Patterson
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27-28 Kitchen and Laundry - Video
HACKENSACK, N.J. | Vikki Ruisch had a fireplace in her house, but it was in a room her family barely used. So during a remodeling project last year, she had a fireplace built in her heavily trafficked living room, where everyone could enjoy it.
Ruisch figured it would add value to her Woodcliff Lake, N.J., house, but that wasnt really an incentive. She grew up having a fireplace in her home and just wanted one, or two. She also had one put in the master bedroom.
I dont know anyone who doesnt like a fireplace, she said. We use ours, especially this winter. My husband puts the one on in the bedroom when he gets up about an hour before me, and then its nice and toasty by the time I get up.
Ruisch is one of many home and business owners installing fireplaces to add ambience, warmth and financial value to where they live and work. A fireplace can increase a homes value by 6 to 12 percent, according to the National Center for Real Estate Research of Littleton, Colo.
In addition to the standard stone or brick fireplaces found in typical settings like single-family homes and ski lodges, temporary hearths can be installed in the tiniest of apartments and the most intimate of restaurants.
Ventless fireplaces are a swiftly growing segment of the market, targeted for apartments or other buildings where permanent changes cant be made. Those that run on electricity can, with the flip of a switch, heat a space up to about 400 square feet, or, in hot weather operate with no warming element.
One manufacturer, HearthCabinet Ventless Fireplaces in New York City, offers products that use alcohol gel cartridges instead of electricity, said Sara Check, marketing and sales manager for the company.
Lots of people wanted a fireplace and didnt have a chimney, gas line or vent, Check said. So we are filling a void in a niche market. The cartridges work like a sterno canister works. You can replace the top and then use it again.
One of the drawbacks to ventless fireplaces, specifically because there is no way to send gases outside the building, is that they often emit an odor, similar to the smell from an oven when it is on. But Check said HearthCabinet throws off little, if any odor, because of the gel cartridges it uses.
Since our cartridges use isopropyl alcohol, our emissions dont really have an odor, she said.
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The hearth can sell the home: Fireplaces available in many styles
New Roofs Mansfield | Call 817-274-6777 | Mansfield New Roong
Joe Hall Roofing and New Roofs Mansfield Looking for a New Roofs Mansfield Roofing Contractor in the Greater Mansfield TX area? Joe Hall Roofing and New Roof...
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New Roofs Mansfield | Call 817-274-6777 | Mansfield New Roong - Video
Commercial Roofing LA County | Steel Roofing | Firestone Roofs Installation | Roofers CA
http://showmeroofingcontractors.com/tag/metal-roofing-los-angeles-california/ Metal Roofings in Los Angeles County California A roof is an integral part of w...
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Commercial Roofing LA County | Steel Roofing | Firestone Roofs Installation | Roofers CA - Video
Jarrow Roofing v Heaton Stannington
Copyright 2014 Hayley Revell http://www.NorthernLeagueFootball.co.uk.
By: NLFPP
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Jarrow Roofing v Heaton Stannington - Video
