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.
(a) Except with respect to the functions assigned to the Secretary of the Interior pursuant to section 501 of the Federal Coal Mine Health and Safety Act of 1969, the functions of the Secretary of the Interior under tide Federal Coal Mine Health and Safety Act of 1969, as amended, and the Federal Metal and Nonmetallic Mine Safety Act are transferred to the Secretary of Labor, except those which are expressly transferred to the Commission by this Act.