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CGT events affecting real estate (1122 words) |
 | CGT event B1 happens to real estate if you enter into an agreement where the acquirer is entitled to possession of the land or the receipt of rents and profits before becoming entitled to a transfer or conveyance of the land. |
| If CGT event D4 happens, you calculate your capital gain by comparing your capital proceeds from entering into the covenant with a portion of the cost base of the entire land over which the covenant is granted. |
| CGT event D4 will not happen if you receive no capital proceeds and the conditions for a tax deduction for entering into the covenant are not satisfied. |
| Sensei's Library: Go theory and CGT discussion (2168 words) |
| Charles: Well, I created the CGT path precisely to do two things: gather up the material that was in many places in SL, and flag it for what it is, namely a special discussion relevant to understanding go more deeply. |
| The CGT theory tends to work well in environments that are not too 'lacunary', to use a mathematicians' term: the background of available plays doesn't have yawning gaps in it. |
| The part of CGT that addresses the size of plays is thermography, and, as Berlekamp says, that is where to start the analysis of go positions. |
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