In real estate, capital gains are the difference between the purchase price of your real estate and the price you sell it for. Capital gains tax is what you pay on that difference, after adjusting for a variety of exemptions, deductions and tax breaks.ake the purchase price of your property and add the cost of any improvements, Realty Times advises. If you bought a rental home for $300,000, for instance, that would be the basis for calculating your gains.
Surface Mining Control and Reclamation Act (SMCRA, US) Originally passed in 1977, the Surface Mining Control and Reclamation Act (SMCRA; PL 95-87; 30 USC ch. 25; SMCRA) regulates strip or surface coal mining permits and coal mining area reclamations in the US. The Act is administered by the US Department of the Interior.
Surface Mining Law & Legal Definition. Surface mining is a type of mining in which soil and rock overlying the mineral deposit (the overburden) are removed. It is used when deposits of commercially useful minerals or rock are found near the surface.owever surface mining operations result in disturbances of surface areas that burden and adversely affect commerce and the public welfare by destroying or diminishing the utility of land for commercial, industrial, residential, recreational, agricultural, and forestry purposes.