method of sale

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• SALE — (Heb. מְכִירָה, mekhirah). Sale may be defined as the permanent transfer for consideration of existing legal rights from one person to another. The consideration may be in money or in kind. By extension the term sale is also used to denote a… …   Encyclopedia of Judaism

• Sale and rent back — is a form of property transaction involving theexpeditious sale of an owner occupier s residence to a landlord or property company and renting it back from the new owner. Sale and rent back in the UK In the UK, the residence is sold and rented… …   Wikipedia

• sale under power — A method of foreclosing a mortgage on real estate without resort to the court. 37 Am J1st Mtg § 647. A method of enforcing a chattel mortgage without the necessity of resort to judicial proceedings. 15 Am J2d Chat Mtg §§ 127 et seq. Broadly, any… …   Ballentine's law dictionary

• Sale of Shin Corporation to Temasek Holdings — The 2006 sale of the Shinawatra family s share of Shin Corporation to Temasek Holdings caused great controversy in Thailand. The sale was in response to long standing criticisms that the Shinawatra family s holdings created a conflict of interest …   Wikipedia

• sale or exchange of capital asset — A method of realizing gain or loss for tax purposes, involving a complete, bona fide, and permanent transfer of an ownership interest, in other words, a transfer of economic reality. Gregory v Helvering, 293 US 465, 79 L Ed 596, 55 S Ct 266, 97… …   Ballentine's law dictionary

• Installment Sale — A method of sale that allows for partial deferral of any capital gain to future taxation years. Installment sales require the buyer to make regular payments, or installments, on an annual basis, plus interest if installment payments are to be… …   Investment dictionary

• Installment sale in the United States — In United States income tax law, an installment sale is generally a disposition of property where at least 1 payment is to be received after the close of the taxable year in which the disposition occurs. [usc|26|453(b)(1).] The term installment… …   Wikipedia

• Installment Sales Method — Installment Sale MethodThe installment sale method is an alternative to the cash method vs accrual method debate of accounting. The installment sale method allows the taxpayer to defer the inclusion of income until the payments is made in cash or …   Wikipedia

• Tax lien sale — A tax lien sale is the sale, conducted by a governmental agency, of tax liens for delinquent taxes on real estate. It is one of two methodologies used by governmental agencies to collect delinquent taxes owed on real estate, the other being the… …   Wikipedia

• Average cost method — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• offer for sale — An issue of shares by a company where investors are invited to buy the shares from an issuing house which has subscribed for the shares from the company. The issuing house may also buy shares from existing shareholders in the company and sell… …   Financial and business terms