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Basic Estate Planning: Tax Basis if Property Is Transferred
https://ohioline.osu.edu/factsheet/EP-3
difference between the market price of the sale, and what was charged as a gift. In addition, gift tax forms ... recipient of $13,000 per person per year. This annual exclusion has been indexed for inflation since 1998, ... or gain. His sale price was $100,000, so his gain was the difference between the base value or basis ...
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Basic Estate Planning: Giving
https://ohioline.osu.edu/factsheet/EP-8
Revenue Code as 50% organizations. It appears that the major difference between 50% and 30% organizations ... elect to have the gift split between the spouses. If this is done over a number of years, estates can be ... to a charitable organization rather than an exempt organization. There are 50% charitable ...
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Real Money Real World for Teens at Main Library
https://lucas.osu.edu/events/real-money-real-world-teens-main-library
participant awareness related to: How the type of job affects how much income can be earned. The level of ...
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Gypsum for Agricultural Use in Ohio—Sources and Quality of Available Products
https://ohioline.osu.edu/factsheet/anr-20
to elevated levels. Unwashed FGD by-products can have levels of B sufficiently high to result in ... Professor This fact sheet provides information on gypsum as a soil amendment, the sources and mineral ... metal content of gypsum samples. The Role of Gypsum as a Soil Amendment Gypsum is hydrated calcium ...
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Natural Gas Drilling: Questions Residents and Local Leaders Should Be Asking
https://ohioline.osu.edu/factsheet/CDFS-1282
male, between the ages of twenty and forty, and represent a mix of ethnic backgrounds. The number of ... risk in times of financial change and uncertainty? Economic and Fiscal Changes With an estimated 141 ... a severance tax for natural gas in the amount of 2.5 cents per 1,000 cubic feet of gas removed from the soils ...
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DORA- Designated Outdoor Refreshment Areas
https://ohioline.osu.edu/factsheet/cdfs-4113
Municipal Corporation or Township Maximum # of DORAs Size of DORA More than 50,000 Six Up to contiguous ... acres or 1 square mile 35,001-50,000 Three Up to 320 contiguous acres or ½ square mile 35,000 or less ... One Up to 150 contiguous acres How Do You Expand or Dissolve a DORA? A municipal corporation or ...
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Billbugs in Turfgrass
https://ohioline.osu.edu/factsheet/HYG-2502-12
(tug-test). If the stalks break off easily at ground level and the stems are hollowed out and packed with ... damage. If a lawn or neighborhood was damaged in a previous year, it is at high risk of repeating the ... should occur between 280 and 352 DD 50 and the 30% first activity (the time that the last surface ...
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Ammonia Emission from Animal Feeding Operations and Its Impacts
https://ohioline.osu.edu/factsheet/AEX-723.1
50 ppm, increased levels of keratoconjuctivitis and tracheitis have been observed. These trachea and ... causes high ammonia levels inside animal production buildings, especially in winter months when the ... concentrations. People begin to detect odors at 5–50 ppm. Irritation to mucous surfaces occurs at 100–500 ppm ...
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Pruning and Care of Tree Wounds
https://ohioline.osu.edu/factsheet/HYG-3311-09
many levels, they also can pose serious risks if they are not properly maintained. Whenever homeowners ... the oak wilt fungal pathogen. Second, trees that are planted in well-drained, quality soils, with ... good texture, structure, and containing adequate levels of organic matter, grow in a physiologically ...
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Rabies Prevention in Livestock
https://ohioline.osu.edu/factsheet/vme-0001
making the decision about the need for rabies vaccination. Vaccination of people in high-risk jobs, such ... the usual culprits for spreading infection in Ohio with cats and dogs occasionally testing positive ... and one fox. While skunks and dogs have tested positive in the past, no confirmed cases were reported ...