What is a hand-oË? A hand-oË is a transfer and acceptance of patient care responsibility achieved through eËective communication. It is a real-time process of passing patient-speciï¬c information from one caregiver to another or from one team of caregivers to another for the purpose of ensuring the continuity and safety of the patientâs care.
Any property that is attached directly to land, as well as the land itself. Real property not only includes buildings and other structures, but also rights and interests.
Real property, also called real estate, is land and generally anything built on or attached to it. If you buy real property, certain fees and other expenses become part of your cost basis in the property. Real estate taxes. If you pay real estate taxes the seller owed on real property you bought, and the seller did not reimburse you, treat those taxes as part of your basis. You cannot deduct them as taxes.