1231 property

1231 Property is a category of property defined in section 1231 of the U.S. Internal Revenue Code. 1231 property includes depreciable property and real property (e.g. buildings and equipment) used in a trade or business and held for more than one year. Some types of livestock, coal, timber and domestic iron ore are also included. It does not include: inventory; property held for sale in the ordinary course of business; artistic creations held by their creator; or, government publications.

History

The 1954 version of the Internal Revenue Code included section 1231 covering certain property held by a business. The original section covering this matter - namely, section 117(j) of the Internal Revenue Code of 1939 - was enacted in 1942. The law was originally conceived as a way to help the shipping industry during World War II.

The present version of the Internal Revenue Code has retained section 1231, with the provision now applying to both property lost in an involuntary conversion, and to the sale or exchange of certain kinds of business-use property.

.asia

.asia is the official designated regional domain extension for Asia and the Pacific. It is a sponsored generic top-level-domain (gTLD) operated by the DotAsia Organisation Ltd. .asia is open to companies, individuals and organisations who have connection to the region. .Asia domains can be seen and used by international and Asian businesses; regional conferences and symposiums; as well as Asian artists and celebrities.

The .Asia web address was introduced to the public through a comprehensive launch involving a multiphased Sunrise and Landrush process from October 9, 2007 to March 12, 2008. It became available on a first-come-first-served registration basis on March 26, 2008. In 2013, there are more than 455,000 .asia domains registered across 155 countries.

Roll-out/response

.asia founded the first Pioneer Domains Program on July 20, 2007, more than two months prior to the opening of its Sunrise launch. It offered businesses and individuals an opportunity to own and build on any .Asia domain before the TLD opened its doors to mass public registration. Applicants were asked to submit a brief business plan for the domain of choice and make a marketing deposit of US$10,000. The full deposit was returned to successful applicants against proof of marketing attributed to the promotion of the built out .Asia website.

Asia

Asia (ⁱ/ˈeɪʒə/ or /ˈeɪʃə/) is the Earth's largest and most populous continent, located primarily in the eastern and northern hemispheres. Asia covers an area of 44,579,000 square kilometers, about 30% of Earth's total land area and 8.7% of the Earth's total surface area. It has historically been home to the world's first modern civilizations and has always hosted the bulk of the planet's human population. Asia is notable for not only overall large size and population, but unusually dense and large settlements as well as vast barely populated regions within the continent of 4.4 billion people. The boundaries of Asia are traditionally determined as that of Eurasia, as there is no significant geographical separation between Asia and Europe. The most commonly accepted boundaries place Asia to the east of the Suez Canal, the Ural River, and the Ural Mountains, and south of the Caucasus Mountains and the Caspian and Black Seas. It is bounded on the east by the Pacific Ocean, on the south by the Indian Ocean and on the north by the Arctic Ocean.

Kitarō discography

Kitaro's discography consists of 24 studio albums, 8 live albums, 14 soundtrack albums, and 42 compilation albums. Kitaro's latest project, Symphony Live In Istanbul was nominated for the 57th Annual Grammy Awards, and is Kitaro's 16th Grammy nomination to date.

He also appears in five full-length concert videos and has composed scores for numerous films including Oliver Stone's Heaven & Earth, Impressions of the West Lake, and The Soong Sisters. He won Golden Globe Award Best Original Score for Heaven & Earth and won Golden Horse Award and Hong Kong Film Award for The Soong Sisters (1997).

He has collaborated with various artists including Megadeth's Marty Friedman, Mickey Hart, Philip Glass, Dennis Banks, and Jane Zhang, as well as appearing on four Far East Family Band albums.

Studio albums

15 of these studio albums were nominated for a Grammy Award. Thinking of You won a Grammy Award for Best New Age Album in 2000.

Soundtracks

Impression of the West Lake is one of the Grammy nominated albums.

Coast (New Zealand)

Coast is a New Zealand oldies radio network playing a mix of easy listening, pop and R&B music from the 1960s, 1970s, 1980s and more recent years. The network includes 16 stations in major cities and provincial centres from studios in central Auckland, owned and operated by New Zealand Media and Entertainment (NZME). Its programming includes a live network breakfast programme with Bay of Plenty identity Brian Kelly and a local breakfast programme in Hawera.

The Coast network reaches an estimated 189,000 listeners each week - many of them baby boomers and the parents of adult children. Its format is smooth, with short hourly news bulletins, succinct voice breaks, minimal ad breaks and limited clutter. Its target listener is 40 to 64 years old, has reached their highest-earning potential, owns their own home and spends disposable income on luxury items and travel. The audience is almost equally male and female, with a 52% female skew.

The current Coast format was launched in 2004, and includes music from the likes of Elvis Presley, Simon and Garfunkel, Smokey Robinson, Joe Cocker, Fleetwood Mac, Tony Bennett, Paul McCartney, Barbra Streisand, the Rolling Stones and Elton John. Other unrelated stations also carry the Coast name, including the independently and operated Coast FM network based at Westport on New Zealand's South Island West Coast.Coast Access FM, a community radio station, broadcasts to the Kapiti Coast and Horowhenua.

Coast (PAT station)

Coast was a station on the Port Authority of Allegheny County's light rail network, located in the Beechview neighborhood of Pittsburgh, Pennsylvania. The street level stop was located on a small island platform in the middle of Broadway Avenue, through which The T traveled along former streetcar tracks. The station served a densely populated residential area through which bus service was limited because of the hilly terrain.

Coast was one of eleven stops closed on June 25, 2012 as part of a system-wide consolidation effort.

References

External links

Coast (magazine)

Coast is a consumer magazine about the British seaside. It was launched as a bi-monthly title in 2004 by Coastal Living Ltd, and was then published by Edisea Ltd, until UK publishing company National Magazines (now Hearst Magazines UK) bought it in 2005. National Magazines continued to publish it bi-monthly as a sister title to Country Living magazine. It increased the number of issues published per year to ten in 2007. The Magazine was taken over by current publishers Kelsey Publishing Ltd in November 2012. The number of issues published per year was increased to twelve in 2014. Coast covers all aspects of living by the sea: homes, gardens, travel, food and health.

The Coast Awards

Every year the magazine celebrates the best of the British coastline in the Coast Awards, sponsored by Joules Clothing. The winners of each of the ten categories are usually announced in the June issue of the magazine. From 2008-2011, the Awards have been reader nominated and a panel of expert judges has decided on the winners from a short list. Past presenters of the Coast Awards ceremony have included Michaela Strachan and Julia Bradbury.