According to Eastern Consolidated, the largest transaction was the sale of a partial interest in 1411 Broadway.

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By denying the deduction on partial interest grounds, though, it would seem to be foreclosed to property owners who do not intend to rebuild.

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Two significant problem areas: inflated appraisals and giving only a partial interest in the patent (you have to give away the whole thing to get a deduction).

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That partial interest amount is then subject to a phase-out.

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The donation in Scharf was made in 1967 before Congress amended section 170 to disallow a charitable contribution deduction for the contribution of a partial interest in property, and the standard applied in Scharf was subsequently superseded by the quid pro quo standard for charitable contribution deductions established by the Supreme Court in Am.

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These days, though, holding off reinvesting is worth considering as a partial hedge against rising interest rates and falling prices.

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The message was that they would be purposefully limited in aim, and that the core of any programme would be a debtor-led partial default - that is, the suspension of interest payments on the remaining debt and a repudiation of the terms of both Troika-brokered bailouts.

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The impact on savers is always a partial offset to the benefit to borrowers of a low interest rate policy, but this combination has gone on too long.

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Because of rising loan amounts and interest rates, a worrisome trend has emerged: Loans where the borrower can make only partial payments or has gotten a delay are up to 6.4% from 4.7% a year ago. (Borrowers start repaying after graduation.) Meanwhile, Sallie Mae has suffered earnings reversals, mainly from fumbled derivatives, which have pulled the stock down a tad.

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