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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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Nicole Arnold
https://fst.osu.edu/our-people/nicole-arnold
interventions, and risk communication- for consumers, food handlers, and other food educators. Through her ... Food safety, Extension, Food preservation, Consumer food safety education, Food labels, Risk ...
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Measurement of Food Perception and Liking
https://fst.osu.edu/courses/fdscte-5500
hedonic properties of foods and consumer products. Appropriate test design, statistical analyses and data ...
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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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Global Health and Environmental Microbiology
https://fst.osu.edu/courses/fdscte-6320
viruses, protozoa) from water, air, soil and food, and their sources, transmission routes, treatments, ...
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Food Chemistry
https://fst.osu.edu/courses/fdscte-5600
between the composition of the individual food components and their chemical and physical properties. ...
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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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Advanced Food Process Design
https://fst.osu.edu/courses/fdscte-7430
of foods with quantification of the physical changes occurring between the time of raw material ...
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Internship
https://fst.osu.edu/courses/fdscte-4191
the 5000-level or above in major field, and enrollment in FdScTe, and permission of instructor. Not ...