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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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Research Design for the Environmental Social Sciences
https://senr.osu.edu/courses/enr-6510
ENR 6510 Introduction to designing research for building and testing theory in environmental ...
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Jo Peacock
https://senr.osu.edu/our-people/jo-peacock
a restoration practitioner, I am keen to bridge the gaps between science and practice by working collaboratively ...
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Communicating Environmental Risk
https://senr.osu.edu/courses/enr-7400
ENR 7400 Introduction to the design and implementation of public-focused risk communication as it ...
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Reliance on moose as prey led to rare coyote attack on human
https://senr.osu.edu/news/reliance-moose-prey-led-rare-coyote-attack-human
to human food could have been a factor in the attack – instead, heavy snowfall, high winds and ... relative risk that coyotes pose is pretty low, and even when you do have a conflict where a person is ... Mitchell’s death – into a detailed field study. Between 2011 and 2013, he and colleagues captured 23 adult ...
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Environmental Soil Physics
https://senr.osu.edu/courses/enr-5261
ENR 5261 Principally involves the state and transport of water, heat and gas within soil, and the ... associated soil physical properties. Prereq: Not open to students with credit for Physics 5261. Cross-listed ...
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Turfgrass Soils
https://senr.osu.edu/courses/enr-5272
ENR 5272 Soil properties and processes of specifically designed and constructed soils meeting the ...
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Research Design for the Environmental Social Sciences
https://senr.osu.edu/courses/enr-8510
ENR 8510 Introduction to designing research for building and testing theory in environmental ...
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Soil Fertility
https://senr.osu.edu/courses/enr-5270
ENR 5270 Provides a broad overview of the principles of soil fertility, plant nutrition, & ... nutrients in soil, including the biotic and abiotic factors that influence these dynamics. Exposure to many ...