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  2. Apportionment - Wikipedia

    en.wikipedia.org/wiki/Apportionment

    The Apportionment Act 1870 (33 & 34 Vict. c. 35) extends to payments not made under any instrument in writing (section 2), but not to annual sums made payable in policies of insurance (section 6). Apportionment under the act can be excluded by express stipulation. [2] The apportionment created by this statute is "apportionment in respect of time."

  3. Property tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Property_tax_in_the_United...

    In the absence of urban planning policies, property tax on real estate changes the incentives for developing land, which in turn affects land use patterns. One of the main concerns is whether or not it encourages urban sprawl. The market value of undeveloped real estate reflects a property's current use as well as its development potential. As ...

  4. Community property in the United States - Wikipedia

    en.wikipedia.org/wiki/Community_property_in_the...

    But if contributions are made with community property during marriage, then proceeds are partly separate property and partly community property. Upon divorce or death of a party to the marriage, there are rules for apportionment. Options are also difficult to ascertain. A stock option is a right to purchase shares of a company at a fixed price ...

  5. Pros and Cons of Investing in a Real Estate Investment Trust ...

    www.aol.com/pros-cons-investing-real-estate...

    Real estate mutual funds: Real estate mutual funds offer diversification by pooling investor money to invest in a variety of real estate assets. These funds can provide exposure to the real estate ...

  6. Top 5 Real Estate Funds To Add Yield And Stability To Your ...

    www.aol.com/news/top-5-real-estate-funds...

    Most real estate portfolios include real estate investment trusts (REITs), which own, develop and manage income-producing properties. You can choose from several categories to invest in, including ...

  7. Sixteenth Amendment to the United States Constitution

    en.wikipedia.org/wiki/Sixteenth_Amendment_to_the...

    The apportionment requirement again applies only to real estate and capitation taxes. Even if the Sixteenth Amendment is not viewed as narrowing the definition of direct taxes, it at least introduces an additional consideration to analysis under the Apportionment Clause.

  8. Best REIT ETFs: Top real estate funds for investors - AOL

    www.aol.com/finance/best-reit-etfs-top-real...

    The fund invests in large-cap real-estate companies with operations in the United States. 5-year return (annualized): 5.4 percent. Dividend yield: 3.1 percent. Expense ratio: 0.09 percent.

  9. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    The federal estate tax is computed on the sum of taxable estate and taxable gifts, and is reduced by prior gift taxes paid. These taxes are computed as the taxable amount times a graduated tax rate (up to 35% in 2011). The estate and gift taxes are also reduced by a major "unified credit" equivalent to an exclusion ($5 million in 2011).