(a) Property acquired by a public entity by any means set forth in subdivision (e) that is subject to a resolution of necessity adopted pursuant to this article shall only be used for the public use stated in the resolution unless the governing body of the public entity adopts a resolution authorizing a different use of the property by a vote of at least two-thirds of all members of the governing body of the public entity, or a greater vote as required by statute, charter, or ordinance. Navigation. For purposes of subparagraph (A), if the taxpayer can establish by adequate records or other sufficient evidence that the amount allowed for depreciation or amortization for any period was less than the amount allowable, the amount added for such period shall be the amount allowed.Except as provided in section 691 (relating to income in respect of a decedent), subsection (a) shall not apply to a transfer at death.The second sentence of paragraph (3) shall not apply to a Subparagraph (A) shall not apply to any amortizable The Secretary shall prescribe such regulations as he may deem necessary to provide for adjustments to the basis of This section shall apply notwithstanding any other provision of this subtitle.Amendment by sections 201(b), 202(b), and 204(a)–(d) of Amendment by section 1901(a)(140), (b)(3)(K), (11)(D) of For provisions that nothing in amendment by sections 11801 and 11813 of in the case of a sale, exchange, or involuntary conversion, the amount realized, or was used as an integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services, constituted a research facility used in connection with any of the activities referred to in clause (i), or constituted a facility used in connection with any of the activities referred to in clause (i) for the bulk storage of fungible commodities (including commodities in a liquid or gaseous state), a single purpose agricultural or horticultural structure (as defined in a storage facility (not including a building or its structural components) used in connection with the distribution of petroleum or any primary product of petroleum, or any railroad grading or tunnel bore (as defined in the amount of the gain to which subsection (a) would have applied if such “The amendment made by this section [amending this section] shall apply to “The amendments made by this subsection [amending this section] shall apply to transfers of player contracts in connection with any sale or exchange of a franchise after “The amendment made by this subsection [amending this section] applies to transfers of player contracts in connection with any sale or exchange of a franchise after “The amendments made by paragraphs (1) and (2) [amending this section] shall apply with respect to taxable years beginning after “The amendments made by this section [enacting this section and amending sections Gain from dispositions of certain depreciable propertyExcept as otherwise provided in this section, if section 1245 Like kind exchanges; involuntary conversions, etc.
(b) Property acquired by a public entity by any means set forth in subdivision (e) that is subject to a resolution of necessity pursuant to this article, and is not used for the public use stated in the resolution of necessity within 10 years of the adoption of the resolution of necessity, shall be sold in accordance with the terms of subdivisions (f) (1) A general statement of the public use that is proposed to be reauthorized for the property and a reference to the statute that authorized the public entity to acquire the property by eminent domain for that use. (g) If after a diligent effort the public entity is unable to locate the person from whom the property was acquired, if the person from whom the property was acquired does not choose to purchase the property as provided in subdivision (f)(h) If residential property acquired by a public entity by any means set forth in subdivision (e) is sold as surplus property pursuant to subdivision (g), and that property was not used for the public use stated in a resolution of necessity adopted pursuant to this article or a resolution adopted pursuant to subdivision (a) or (b) between the time of its acquisition and the time of its sale as surplus property, the public entity shall pay to the person or persons from whom the public entity acquired the property the sum of any financial gain between the original acquisition price, adjusted for inflation, and the final sale price.

(a) Property acquired by a public entity by any means set forth in subdivision (e) that is subject to a resolution of necessity adopted pursuant to this article shall only be used for the public use stated in the resolution unless the governing body of the public entity adopts a resolution authorizing a different use of the property by a vote of at least two-thirds of all … (ii) Remain available to persons or families of low or moderate income and households with incomes no greater than the incomes of the present occupants in proportion to the area median income for the longest feasible time, but for not less than 55 years for rental units and 45 years for home ownership units. (B) The proposed use is planned and located in the manner that will be most compatible with the greatest public good and least private injury. Property distributed by a partnership to a partner Transfers to tax-exempt organization where property will be used in unrelated business So in original. The resolution shall contain all of the following:(1) A general statement of the new public use that is proposed for the property and a reference to the statute that would have authorized the public entity to acquire the property by eminent domain for that use. Events. (f) If the public entity fails to adopt either a new resolution pursuant to subdivision (a) or a reauthorization resolution pursuant to subdivision (b), as required by this section, and that property was not used for the public use stated in a resolution of necessity adopted pursuant to this article or a resolution adopted pursuant to subdivision (a) or (b) between the time of its acquisition and the time of the public entity's failure to adopt a resolution pursuant to subdivision (a) or (b), the public entity shall offer the person or persons from whom the property was acquired the right of first refusal to purchase the property pursuant to this section, as follows:(1) At the present market value, as determined by independent licensed appraisers. (i) Upon completion of any acquisition described in subdivision (e) or upon the adoption of a resolution of necessity pursuant to this section, whichever is later, the public entity shall give written notice to the person or persons from whom the property was acquired as described in subdivision (e) stating that the notice, right of first refusal, and return of financial gain rights discussed in this section may accrue.

1275. ) [Cliquez ici pour télécharger 20 fiches de révisions pour réviser efficacement le droit de la responsabilité civile]. At any time before the proposed sale, the person from whom the property was acquired may exercise the rights provided by this section. Year 1245 was a common year starting on Sunday (link will display the full calendar) of the Julian calendar.
California Code of Civil Procedure CCP CA CIV PRO Section 1245.245. All rights reserved. As used in this section, “(1) Mailed the notice of the proposed sale by certified mail, return receipt requested, to the last known address of the person from whom the property was acquired. If a taxpayer disposes of more than 1 amortizable section 197 intangible (as defined in section 197(c)) in a transaction or a series of related transactions, all such amortizable 197 intangibles shall be treated as 1 section 1245 property for purposes of this section.