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1031(b) states when like-kind property and boot can be received. The gain is recognized to the extent of boot received. 1031(c) covers cases similar to those in 1031(b), except when the transaction results in a loss. The loss is not recognized at the time of the transaction, but must be carried forward in the form of a higher basis on the ...
2024 Wyoming Constitutional Amendment A November 5, 2024 An act relating to ad valorem taxation; specifying the property tax assessment ratio for the residential property for owner occupied primary residences class; providing an appropriation; and providing for a delayed and contingent effective date.
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Under a race statute, whoever records first wins. Thus, if Oscar purports to sell a piece of land to Alice for $100,000, and the next day purports to sell exactly the same piece of land to Bob for another $100,000, then whichever of the two buyers is the first to reach the recording office and have the sale recorded will be deemed the owner of ...
Feb. 29—CHEYENNE — The Monday deadline to submit a final version of the budget for the 2025-56 biennium is fast approaching, but delayed negotiation talks have Wyoming lawmakers wondering if ...
"[M]ay a taxpayer exchange real property for an interest in a Delaware statutory trust without recognition of gain or loss under § 1031 of the Internal Revenue Code?" [ 8 ] [ 9 ] "A taxpayer may exchange real property for an interest in the Delaware statutory trust described above without recognition of gain or loss under § 1031 , if the ...
The Wyoming Public Service Commission is a public utilities commission, a quasi-judicial tribunal, which regulates natural gas, electric, telecommunications, water, and pipeline services in the U.S. state of Wyoming.
Capital punishment is a legal penalty in the U.S. state of Wyoming. Since the reinstatement of the death penalty in the United States in 1976, Wyoming carried out only one execution: that of Mark Hopkinson in 1992 for ordering the murder of four people. As of March 2022, there are no defendants who are sentenced to death in Wyoming.