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Amazon.com: House of Sand and Fog: DVD Your Store DVD See All 32 Product Categories Your Account | Cart | Wish List | Help | Advanced Search | Browse Genres | Top Sellers | New & Future Releases | Television Central | Life & Learning | DVD Essentials | Blowout DVDs | Movie Showtimes | Used DVDs Search Amazon.com DVD Web Search Join Amazon Prime and ship Two-Day for free and Overnight for $3.99. Already a member? Sign in . DVD Information Explore this item buying info editorial reviews customer reviews cast and crew fun facts Listmania! Ten best movies of 2003 : A list by Kalle Frm Add your List Ready to buy? Sign in to turn on 1-Click ordering. A9.com users save 1.57% on Amazon. Learn how . MORE BUYING CHOICES 157 used & new from $3.85 Available for in-store pickup now from: $14.99 Price may vary based on availability Enter your ZIP Code Have one to sell? House of Sand and Fog (2003) Starring: Jennifer Connelly , Ben Kingsley Director: Vadim Perelman Rating: First Line: Officer at End: Are you Kathy Nicolo? Kathy: Yeah. Officer at End: Is this your house? See larger image Share your own customer images List Price: $14.99 Price: $10.99 & eligible for FREE Super Saver Shipping on orders over $25. See details You Save: $4.00 (27%) Availability: Usually ships within 24 hours. Ships from and sold by Amazon.com. Want it delivered Tuesday, January 3? Choose One-Day Shipping at checkout. See details 157 used & new available from $3.85 Edition: Other Versions and Languages Other Versions (DVD) List Price Price Other Offers: DVD House of Sand and Fog Other Versions (VHS Tape) VHS Tape House of Sand and Fog $9.98 $9.98 19 used & new from $1.45 Other Versions (Audio CD) Audio CD House of Sand and Fog $17.98 $17.98 62 used & new from $10.89 Better Together Buy this DVD with 21 Grams DVD ~ Sean Penn today! Total List Price: $29.97 Buy Together Today: $21.98 Customers who bought this DVD also bought 21 Grams DVD ~ Sean Penn Hotel Rwanda DVD ~ Xolani Mali Mystic River (Widescreen Edition) DVD ~ Sean Penn Collateral DVD ~ Tom Cruise Explore Similar Items : in DVD , in Books , and in Video Storyline Genres: Drama Tagline: Some dreams can't be shared. Plot Outline: An abandoned wife is evicted from her house and starts a tragic conflict with her home's new owners. Plot Synopsis: Massoud Amir Behrani, an Iranian immigrant, has spent most of his savings trying to enhance his daughter's chances of a good marriage. Once she is married, he spends the remaining funds on a house at an auction, unwittingly putting himself and his family in the middle of a legal tussle with the house's former owner. What begins as a legal struggle turns into a personal confrontation, with tragic results. Plot Keywords: Based On Novel | Bathtub Scene | Beach | Cigarette Smoking | Classified Ad | Compassion | Courier | Deputy Sheriff | Directorial Debut | Eviction | Father Daughter Dance | (Show all 90 plot keywords recommended by customers) Product Details Actors: Jennifer Connelly , Ben Kingsley , Ron Eldard , Frances Fisher , Kim Dickens , See more Directors: Vadim Perelman Format: Ac- , Closed-captioned, Color, Dolby, Dubbed, Subtitled, Widescreen, Ntsc, Widescreen Anamorphic Region: Region 1 ( U.S. and Canada only. Read more about DVD formats. ) Aspect Ratio: 1.85:1 Number of discs: 1 Rated: (Not for sale to persons under age 18.) Studio: Dreamworks Video DVD Release Date: March 30, 2004 Run Time: 126 minutes Average Customer Review: Based on 252 Reviews DVD Features: Available Subtitles: English, Spanish, French Available Audio Tracks: English (Dolby Digital 5.1), French (Unknown Format) Commentary by: director Vadim Perelman, actor Ben Kingsley, novelist Andre Dubus III, costume designer Hala Bahmet, and production designer Maia Javan (Unknown Format) Deleted Scenes with commentary Behind the Scenes featurette Shohreh Aghdashloo Audition Archives Production Notes From IMDb: Quotes & Trivia ASIN: B0001DMVBC Amazon.com Sales Rank: #3,512 in DVD Theatrical Release Information US Theatrical Release Date: December 26, 2003 MPAA: for some violence/disturbing images, language and a scene of sexuality. Production Company: DreamWorks SKG, Bisgrove Entertainment, Cobalt Media Group USA Box Office: $13 Million Budget Estimate: $16 Million Filming Locations: San Francisco, California, USA| Biltmore Hotel - 506 S. Grand Ave., Downtown, Los Angeles, California, USA| Carpinteria, California, USA| Golden Valley Ranch, Santa Clarita, California, USA| Los Angeles, California, USA| Malibu, California, USA| San Mateo County, California, USA| Santa Clarita, California, USA Editorial Reviews Amazon.com Jennifer Connelly followed up her Academy Award for A Beautiful Mind with this dark but moving story of small mistakes that escalate, with tragic necessity, to disaster. In House of Sand and Fog , Kathy (Connelly) gets evicted from her house for failing to pay a tax she never should have been charged in the first place. The house is swiftly put up for auction and bought by a former military officer from Iran named Behrani (Ben Kingsley, Sexy Beast ). When legal efforts fail her, Kathy turns to a sympathetic cop (Ron Eldard, Bastard Out of Carolina ), who wants out of a loveless marriage and who's willing to step over legal boundaries if it might give him a fresh start. Topnotch performances by the entire cast make House of Sand and Fog a compelling psychological drama; your sympathies will be pulled in all directions. --Bret Fetzer Product Description: Academy Award winners Ben Kingsley (Gandhi) and Jennifer Connelly (A Beautiful Mind) deliver stunning performances as two strangers whose conflicting pursuits of the American Dream lead to a fight for their hopes at any cost. What begins as a struggle over a rundown bungalow spirals into a clash that propels everyone involved toward a shocking resolution. "The surprise ending will leave you breathless!" (Clay Smith, Access Hollywood) Customers who viewed this DVD also viewed Monster DVD ~ Charlize Theron Sideways (Widescreen Edition) DVD ~ Paul Giamatti Million Dollar Baby (Widescreen Edition) DVD ~ Jay Baruchel Closer (Superbit Edition) DVD ~ Natalie Portman Explore Similar Items : in DVD , in Books Spotlight Reviews Write an online review and share your thoughts with other customers. 149 of 160 people found the following review helpful: A Heartbreaking and Stunning "House" of Emotions! , March 6, 2004 Reviewer: Mark D. Cunningham (Austin, Texas United States) - See all my reviews With the exception of Niki Caro's sublime "Whale Rider," no movie moved me more this past year than Vadim Perelman's "House of Sand and Fog." This story of a broken and desperate young woman who loses her house because her depression won't allow her to simply open her mail and the determined and steadfast Iranian colonel who strives to secure a better life and future for his family is a cacophony of raw emotion and heartbreak. Further, it is a meditation on what is important in life and how easy it is--no matter the intentions--to forget that very thing. This is a movie that is well photographed, beautifully adapted from Andre Dubus III's Oprah-approved novel of the same name and stunningly helmed by first time feature director Perelman. But "House" is a film that is anchored by its performances. There is hardly a false note in the acting (Ron Eldard occasionally seems overwhelmed by the powerhouse actors who surround him, however his work is still convincing). Jennifer Connelly conveys Kathy Niccoli's despair wonderfully. You can feel the depression wholly consuming her. Ben Kingsley is superb! The scene in the hospital near the end of the film is a master class in acting. Kingsley's work is brave throughout the film--he allows the audience to see Colonel Behrani's flaws and hold him accountable for them while also helping us to understand that his ambition, his dreams and desires are to serve the needs of his family. It is among the most dynamic work by an actor in any year. As fine as Kingsley is, however, my favorite performance of last year and now one of my favorites of all time has to be the stunning work by the invaluable and flawless Shohreh Aghdashloo. In her role as Behrani's patient and loving wife Nadi, Aghdashloo is grace under pressure. I dare you to catch this marvelous actress acting. She is the heart and soul of this film. It is through her expressive eyes that we understand what is at stake and what a home and family truly means. In dialogue that blends Farsi and broken English, Aghdashloo's Nadi is heard loud and clear, there is no mistaking anything she is thinking or saying. Let's face it: the Academy screwed up royally by awarding Renee Zellweger the Best Supporting Actress Oscar for her Granny Clampett-ish Ruby in "Cold Mountain" (I say this completely realizing that Zellweger singlehandedly saved "Cold Mountain" from its own pretention). The devastatingly beautiful Aghdashloo far and away claimed the prize with the superlative work she delivers in each and every scene she steals. Here is hoping that Hollywood keeps this major, major talent working for years and years to come. Buy/rent "House of Sand and Fog," which also boasts a very fine performance by young actor Jonathan Adbout as Kingsley and Aghdashloo's son, Esmail. Despite its heavy subject matter, it is a dynamic piece of filmmaking complete with some of the best performances of last year. This film haunted me for weeks after I saw it, and it has yet to release my thoughts completely. A job well done! Was this review helpful to you? ( Report this ) 65 of 82 people found the following review helpful: American dream or American nightmare? , February 28, 2004 Reviewer: Michael J. Mazza (Pittsburgh, PA USA) - See all my reviews "House of Sand and Fog," directed by Vadim Perelman, is based on a novel by Andre Dubus III. The film stars Ben Kingsley as Col. Behrani, a former Iranian military officer under the Shah who now lives with his family in the United States. He buys a house from a government source, not knowing that the property was improperly seized from its prior owner (Jennifer Connelly). This bureaucratic nightmare sets up a personal conflict that drives the film. "House" is a beautifully crafted film, rich in detail and visual impact. But what really makes it shine are the excellent performances. Connelly makes her wounded character's pain palpable. As the colonel's wife, Shohreh Aghdashloo brings out both the inner lamb and lioness of the character. Frances Fisher brings a steely authority to her small but memorable role as an attorney. But it's Ben Kingsley who most impressed me. He gives a rich, multifaceted, full-bodied performance; he explores his character's aspects as husband, father, warrior, businessman, and immigrant in a way that creates a memorable and believable person. I found some plot points to seem a bit forced and hard to believe, but overall the superb craftsmanship of the film and its amazing performances really carry "House." This is a drama with moments of shocking intensity, as well as scenes of fierce anger and searing pain. But there are also scenes of real compassion and tenderness. It's a powerful story and a compelling use of the motif of the immigrant experience in America. Was this review helpful to you? ( Report this ) Customer Reviews Average Customer Review: Write an online review and share your thoughts with other customers. 1 of 1 people found the following review helpful: Good Ben Kingsly movie , December 16, 2005 Reviewer: nopsman (east coast, USA) - See all my reviews Not a real fan of Jennifer Connelly but liked Ben Kingsly very much in the movie. A good film to settle in on the couch with the spouse and share some popcorn. Was this review helpful to you? ( Report this ) 3 of 3 people found the following review helpful: Beautifully photographed and well acted drama! , November 26, 2005 Reviewer: smoothjazzandmore (Clay, NY USA) - See all my reviews Oscar winners Jennifer Connelly and Ben Kingsley give solid performances as rivals who both want the same house to call their own. I enjoyed the way this film was photographed. This movie was based on the book by Andre Dubus III. Faithful readers will notice the difference as the film takes on a different perspective, concentrating on both rivals, rather than the family as a whole. Take a star away for that reason. Overall, its still a powerful movie to watch. Was this review helpful to you? ( Report this ) 4 of 7 people found the following review helpful: A brilliant masterpiece , October 18, 2005 Reviewer: JP - See all my reviews After this movie, all I thought was wow. WOW. That describes how unbelievably good this movie is. The Lord of the Rings: Return of the King over this gem? Is that a joke? How didn't this even get nominated? Sean Penn over Ben Kingsley? Now that is pathetic! Sean Penn's accent is so thick you can barely even understand what he's saying! Ben Kingsley here has given one of those unforgettable performances you'll never see again. His performance is to me the 2nd best ever behind Billy Bob Thorton in the unforgettable Sling Blade. This gem is one of the most tragic ever and in the end, well, I was crying. I felt demolished and I was so sucked in by this masterpiece that I wanted to kill certain characters. This is the first movie that I've seen with Ben Kingsley and I can't belieeve how remarquable he is! Gene Hackman is nothing compared to this man. He put all of his emotions into this movie and made me feel for him. Hands done, this is the saddest and most tragic movie that I have EVER seen. Now for the plot. Kathy (Jennifer Collony) is a young lady living in California. She's got a nice house and a good life (or so we're led to believe). That soon changes though when her house gets reposessed because of not payed taxes. She is furious at these "false?" accusations. While she's trying to get it back, enter an Iraqui man, ex colonel and his wife and son. He buys the house at a very low price to make a huge profit. His family is living a wonderful and sweet life, and their tradtions are adorable. But, lil' Kathy here is still mad. And her wonderful body has attracted a police officer. And he's following here complete orders. What follows is a gem of a movie carried by Ben Kingsley's masterful perfomance. This is one of those rare movies that come along once in a decade. So, please tell your friends and everyone you know to watch this wonderful gem. Its box office is lousy, much like every masterpiece, besides Titanic of course. (I'm just joking, I hope you realized that, Titanic is horrid) Was this review helpful to you? ( Report this ) 2 of 6 people found the following review helpful: Gandhi Does LA , October 13, 2005 Reviewer: R. A Rubin (Eastern, PA United States) - See all my reviews I'm beginning to believe that Ben Kingsley is from a desert kingdom. There's sand between my teeth from his recreations of Gandhi, or in this case, one of the Shah's men. He's very good, and so is Jennifer Connelly who I last saw in an overwrought film that the elitist scum of Hollywood liked, Requiem for a Dream. Don't bother with that one unless you enjoy dizzy spells and adult toys, but in HOSAF, based on a most un-Hollywood premise, Connelly's sad face is perfect. HOSAF is not a comedy and is not aimed at fifteen-year-olds. Kingsley is a proud ex-colonel from Iran used to wealth and prestige, but now he is in exile in California. He wears a suit to work, but changes in a restroom into workers garb, because he is reduced to working as a road-gang, ditch digger and a part-time gas station jockey. He's saving every penny he makes and wins a house in an auction. Unfortunately, the County made a mistake and they took the house away from Connelly, a depressed twenty-something, ex-drug abuser. She should have opened her mail and after eviction, her lawyer and new boyfriend start a campaign to evict the Iranian family. Neither Connelly nor Kingsley is portrayed unsympathetically. They are fleshed out with pathos. This is a parable about ethical business and the consequences of our actions. Was this review helpful to you? ( Report this ) See all 252 customer reviews... Listmania! I name 25 films from 2003 you ... : by A. Fuller Ten best movies of 2003 : by Kalle Frm Independent Spirit Awards: Bes... : by mijacogeo22 "mijacogeo22" So You'd Like to... See Some Bleak/Poignant/Depressing/Paranoid/Thrilling : by Rukshan , Published Poet Of Sri Lanka watch some cult films : by superstarm2 , Movie critic/ obsessive but talented watcher Watch some hot actresses : by ZombieMan 5000 , Admirer of talented actresses Fun Facts from IMDb.com: Awards Click here to see more Awards Independent Spirit Awards: Independent Spirit Award for Best Supporting Female Kansas City Film Critics Circle Awards: KCFCC Award for Best Actress Los Angeles Film Critics Association Awards: LAFCA Award for Best Supporting Actress National Board of Review, USA: NBR Award for Best Debut Director New York Film Critics Circle Awards: NYFCC Award for Best Supporting Actress Online Film Critics Society Awards: OFCS Award for Best Supporting Actress Phoenix Film Critics Society Awards: PFCS Award for Best Performance by an Actor in a Leading Role Nominations Click here to see more Nominations Academy Awards, USA: Oscar for Best Actress in a Supporting Role, Best Music, Original Score, Best Actor in a Leading Role Broadcast Film Critics Association Awards: BFCA Award for Best Actress, Best Actor Casting Society of America, USA: Artios for Best Casting for Feature Film, Drama Golden Globes, USA: Golden Globe for Best Performance by an Actor in a Motion Picture - Drama Independent Spirit Awards: Independent Spirit Award for Best Male Lead, Best First Feature Online Film Critics Society Awards: OFCS Award for Best Actor Phoenix Film Critics Society Awards: PFCS Award for Breakout Performance - Behind the Camera Satellite Awards: Golden Satellite Award for Best Film Editing, Best Performance by an Actress in a Motion Picture, Drama Screen Actors Guild Awards: Actor for Outstanding Performance by a Male Actor in a Leading Role Trivia Click here to see more Trivia Author Andre Dubus III received more than 100 offers from film studios who wanted to make his book into a feature. In the scene near the end of the movie where Kathy pulls into her driveway and tries to shoot herself, Jennifer Connelly accidentally put the car in "reverse" instead of "park", and almost severely damaged the camera positioned in the car door. After Connelly apologized profusely, she was urged by the director to continue the scene, and it ended up being one of the best takes. This is the take shown in the final print. Goofs Click here to see more Goofs When Behrani is shown working in the convenience store, the Snickers bar he is holding is alternately opened/unopened between shots. It seems clear from his entry in the ledger he keeps that he has only eaten one. Movie Connections Click here to see more Movie Connections References: The Searchers Referenced in: The Ring Two Featured in: Quotes Click here to see more Quotes Esmail : Why did that man say we would be deported? Behrani : I do not know. But we are American citizens. We own this house. They can do nothing to us now. Esmail : I feel bad for that lady, bawbaw-jahn. Behrani : The woman's house was taken from her because she did not pay her taxes. That happens when one is not responsible. [interjects in Persian] Esmail : Behrani : Do you understand? Do not feel bad. Americans they do not deserve what they have. They have the eyes of small children who are forever looking for the next source of distraction, entertainment, sweet taste in the mouth. We are not like them. We know rich opportunities when we see them and do not throw away God's blessing. [talking with Nadi] Kathy : I grew up in this house. It's the house that my father left to me and my brother when he died. The county evicted me from this house by mistake and your husband bought it and now, he won't sell it back for less than four times what he paid. Now, I don't want to argue with him. You know, I really don't. It's just that if this goes to court, it could take... [interrupting] Nadi : They want to deport us? Kathy : I don't know. Nadi : You must see... they will kill us. They will shoot my childen. [breaks down and crys] [comforting her] Kathy : Hey, hey. You don't understand a word I'm saying, do you? Nadi : Please, you are a very nice girl. [grabs a notepad and pen] Nadi : Please, you write for me everything. I want for to understand for discussing with my husband. OK? Kathy : OK. For more information about "House of Sand and Fog" visit the Internet Movie Database (IMDb) Look for similar items by category Browse similar items in: DVD > Actors & Actresses > ( A ) > Aleong, Aki DVD > Actors & Actresses > ( C ) > Connelly, Jennifer DVD > Actors & Actresses > ( D ) > Dickens, Kim DVD > Actors & Actresses > ( E ) > Eldard, Ron DVD > Actors & Actresses > ( F ) > Fisher, Frances DVD > Actors & Actresses > ( K ) > Kingsley, Ben DVD > Actors & Actresses > ( R ) > Rodriguez, Marco DVD > Genres > Drama > By Theme > Down on Their Luck DVD > Genres > Drama > By Theme > Psychological Drama DVD > Genres > Drama > General DVD > Genres > Drama > Love & Romance > Crumbling Marriages Suggestion Box Your comments can help make our site better for everyone. If you've found something incorrect, broken, or frustrating on this page, let us know so that we can improve it. Please note that we are unable to respond directly to suggestions made via this form. 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Rental Property How much

Selling Your Rental Property Intuit Home Intuit Products Support | Order Status | Shopping Cart Home Online Products Desktop Products Business Tips & Resources Sign In Automatic Renewal My Downloads Tax Tips & Topics Business Taxes Education & Taxes Employment Taxes Family & Taxes Homeowners & Taxes Investments & Taxes Retirement & Estate Taxes Tax Law & the IRS Tax Planning & Savings Tax Prep & Filing E-mail this Print this Selling Your Rental Property How much money am I going to make, after taxes, when I sell my rental property? Are you finally selling your rental property? Was dealing with that last tenant just more than you can stand to go through again? Did you just hear that the vacant land next to your property will be developed into a state college causing your rental property to realize a 10-fold increase in value? Are you approaching retirement and eager to liquidate your investment in order to travel the world, or just relax and take it easy? After finding a buyer and discussing a price, you may wonder what the sale will cost you in taxes and what your after-tax cash flow will be. Before you close the sale, then, you should figure out how much of your proceeds will go to Uncle Sam and how much you will be able to keep. You want to know how much cash you can expect to flow through your hands, after paying fees, costs, and taxes. How can I figure my gain ? Is my gain taxed as ordinary income or capital gain ? How do I report the sale ? What is my after-tax cash flow ? How Can I Figure My Gain? The amount you get for your rental property is the gross sales price. The first step in calculating your taxable gain is to figure out your net sales price. 1. Subtract All Your Selling Costs from the Gross Sales Price. You'll need a copy of your closing or settlement statement at hand to help you identify the costs involved in selling the property. But don't just assume that all costs on your closing statement can be considered selling costs . Pull out any rental expenses. Your closing statement may include items that were prepaid by you, such as property taxes, insurance, or homeowner's association fees. It may also include items that remain unpaid by you as of the sale date, such as rental deposits or property management fees. These items are ordinary and necessary rental expenses that you should report as part of your rental income or loss on Schedule E rather than as part of your property sale. After filtering out the rental items, add up all the selling costs; such as: Commissions on the sale Document recording costs Legal fees related to the sale Survey fees Title fees or costs Transfer fees Now, subtract your total selling costs from your gross sales price. The result is your net sales price. For example, if you have a total selling cost of $25,400, and your gross sales price is $550,000, your net sales price is $524,600. But how much of the net sales price is your profit, or taxable gain? 2. Subtract the Cost of the Property from the Net Sales Price. To figure your profit, or taxable gain on the sale, you need to subtract the cost of the property from the net sales price. But, naturally, adding up all your costs can take a little work. You need to know how much the property has cost you, starting way back when you bought it, and proceeding through the years as you made improvements (costing your more money), or took deductions for depreciation over the years (reducing your cost). The result is called your adjusted basis, because it has been heavily adjusted over the years, and it forms the basis of any calculation of profit or loss. (For more details, see The Tax Aspects of Selling Your Home . Subtract your adjusted basis in the property from the net sales price, to get your taxable gain. Example: Sally owns a rental property that she originally purchased for $320,000 (of which the portion allocable to land is $100,000), and over the years she has taken depreciation deductions of $115,667 for this property. She is considering an offer to sell the property for $450,000. She estimates that the selling costs will include real estate commissions of 6 percent and other costs of 1 percent of the sales price. Sally's net gain on the sale would be $214,167, calculated as follows: Gross sales price $450,000 Less selling costs at 7 percent 31,500 Net sales price $418,500 Less adjusted basis: Cost basis $320,000 Less depreciation allowed 115,667 Adjusted Basis 204,333 Net gain $214,167 Is My Gain Taxed as Ordinary Income or as a Capital Gain? When you sell a property you've owned for more than a year, the gain (the selling price less your selling costs and your adjusted basis in the property) is taxed at capital gains rates, which are lower than the regular income tax rates. The particular capital gains rate that's used depends on several factors. Most capital gains on sales of rental property are taxed at 15 percent but any gains due to depreciation you have already taken are taxed at 25 percent. Ordinary income, on the other hand, can be taxed with rates as high as 35 percent in 2004. Therefore, it's important to understand how much of your gain will be taxed at ordinary income tax rates and how much will be taxed at capital gains rates. Note: The tax rates addressed here are federal taxes rates only. Any state taxes that may also be due are in addition to the federal taxes. For Property Purchased in 1987 or Later If your property was purchased in 1987 or later: all of your gain will be considered capital gain, but there's a catch: while most long-term capital gains are taxed at a maximum rate of 15 percent, any portion of your gain that's attributed to any depreciation taken on your property is taxed at a special maximum rate of 25 percent. This applies to all depreciation taken on the property. (Note: Beginning in 1987, the only kind of depreciation you could take on the property was the straight-line method). Example: Continuing our example in the last section, Sally placed her rental property into service as a rental in 1988. She decided to depreciate her property on the straight-line basis over 27.5 years, so her total depreciation deductions from 1988 through 2003 amounted to $115,667. Of her $214,167 gain, $115,667 would be taxed up to the special 25 percent capital gains rate for depreciation and $98,500 would be taxed at the 15% capital gains tax rate. For Property Purchased Before 1987 If you acquired the property before 1987, the ordinary income portion of a gain on the sale of Section 1250 property consists of any additional depreciation taken on the property. Additional depreciation is accelerated depreciation that goes beyond what the depreciation would have been if it had been calculated using the straight line method. If your property was purchased before 1987 for residential rentals, additional depreciation on property acquired before 1987 is calculated for all years after 1975. For nonresidential rentals, additional depreciation is calculated for all years after 1969. The total additional depreciation (which is taxed at ordinary income tax rates) is deducted from the net gain in order to determine the amount of the gain subject to capital gains rates. This process is what's known as depreciation recapture. Essentially, because you were able to deduct depreciation expenses from ordinary income while you owned your rental property, you now pay the price at the time of sale: part of the gain on your property is taxed at ordinary income tax rates, in this case, your additional depreciation. Example: Joe purchased his rental property in 1985 for $320,000. He depreciated his property on an accelerated basis over 18 years, resulting in total depreciation deductions of $235,000. Had he used the straight-line method to calculate depreciation, his depreciation deduction would have been $229,000. Under the rules applicable to property purchased before 1987, his additional depreciation is $6,000. Assuming he sold his property for $418,500, of his $333,500 gain, $6,000 would be taxed at his ordinary tax rates and $327,500 would be taxed as capital gain. For more information see, FAQ on Capital Gains . Giving a Nod to Section 1231 Rental real estate, held for more than one year, falls under the definition of Internal Revenue Code Section 1231 and is therefore called Section 1231 property . A gain from the sale of section 1231 property can be either ordinary income to you (as a result of additional depreciation recapture if the property was purchased before 1987) or capital gain, or both. Section 1231 gains that are not subject to depreciation recapture (which is ordinary income) are long-term capital gains. Good news: If you have a loss on the sale of Section 1231 property, the loss is an ordinary loss, meaning that it reduces your ordinary income, not your capital gains income. Section 1231 gives you the best of both worlds, because gains are long-term capital gains (after depreciation recapture) and losses are non-capital, or ordinary, losses. How do I Report the Sale? You report the sale of a rental property on IRS form 4797: Sales of Business Property. The gross sales price, cost or other basis plus expenses of sale, depreciation allowed or allowable, adjusted basis, and total gain are all reported on Page 2, Part III, lines 20 through 24. If the property is Section 1250 property (which is just about any rental property), any ordinary income recapture is calculated on line 26. The capital gains portion of your gain is determined by subtracting the additional depreciation from the total gain. These amounts are carried to page 1 of Form 4797, where this capital portion is netted with other Section 1231 transactions. Transfer the net of Section 1231 transactions from page 1 of Form 4797 to Form 1040, Schedule D, Capital Gains and Losses. Put the ordinary income portion of your gain on line 14 of Form 1040, while your net capital gains from Schedule D are carried to line 13a of Form 1040. If your sale results in a loss, the entire loss is carried to line 14 on Form 1040 and is available to offset income from other sources. What is My After-Tax Cash Flow? Now that you have calculated your tax, you can calculate your net cash proceeds from the sale of the property. Enter your net sales price. Subtract any outstanding loan, to get a subtotal. Multiply the net gain (calculated in the previous example) by the capital gain rate of 25 percent on the part of the gain that represents depreciation and 15 percent on the rest of the gain. Subtract that figure from the subtotal, to see your net cash flow. Example: In our example, assume that Sally had decided she would not sell the rental property unless she could wind up with at least $200,000 cash after taxes and loan repayment. Assume she had an outstanding loan of $125,000 and other taxable income in her return. Her capital gains rates are affected by her other income. She calculates her after-tax cash flow as follows: Net sales price $418,500 Less repayment of the outstanding loan 125,000 Subtotal $293,500 Capital gains taxes at up to 25% & 15% $43,692 Net cash flow (before state taxes) $249,808 Based upon the above calculation, Sally would prefer to sell the rental property because her after-tax cash flow meets her requirements. Caution: Different states have different rules for taxing capital gains. Here, we have not considered the state tax impact. But, before making the sale, you should familiarize yourself with the state tax rules. If the property is located in a state other than your state of residence, it may be wise to study the rules of both the state in which the property is located and your state of residence, because both states may be very interested in your gain. For more on capital gains, see FAQ on Capital Gains . 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NOAA Home Page Thu December 29 2005 Home Contacts Media Disclaimer Search People Locator Home Page Menu Air Quality Aviation Charts Climate Coasts Contacts Disclaimer Diving Drought Fire Weather Fisheries Floods Hurricanes Jobs Lightning Meet the Administrator Navigation Ocean NOAA Leadership Past Weather Podcast Privacy Policy Question of the Month Research RSS Satellites Search this site Site Map Solar and Space Storm Watch Tornadoes Tsunamis Turtles Volcanoes Weather Weather Data Whales Site Map (includes pull-down menu text) NOAA RSS Podcasts Taking the Pulse of the Planet Your Local Forecast by City, State (not ZIP code) STORM WATCH Current Watches/Warnings Graphical Weather Maps and Other Weather Information Image of the Day • Meet the NOAA Administrator • NOAA Administrator's Speeches • NOAA Leadership • About NOAA • NOAA Strategic Planning • Annual Guidance Memo • FOIA • NOAA History • NOAA Organization Chart • Information Quality • Privacy Policy • Department of Commerce Emergency Information for NOAA Employees • Contracting • Employment • Diversity • Grants • NOAA National Weather Service • NOAA Satellites and Information • NOAA Fisheries • NOAA Ocean Service • NOAA Research • NOAA Marine & Aviation Operations • CIO/HPCC • Education Resources • Education and Sustainable Development • NOAA Corporate Services • General Counsel • Program Planning and Integration • IT Security • Legislative Affairs • NOAA Library • NOAA in Your State • Science Advisory Board • Employee Worklife Center • Hydrographic Services Review Panel • Media Contacts • News Releases • NOAA Background Info • Public Affairs • External Affairs • Story Ideas for Reporters NOAA TEACHER AT SEA PROGRAM LAUNCHES NEW WEB SITE NOAA’s Teacher at Sea program launched a new Web site, better enabling teachers from kindergarten through college to find and apply for opportunities to get first-hand research experience aboard NOAA hydrographic, oceanographic and fisheries research vessels. Teachers who sail aboard NOAA ships write daily logs of their experiences and e-mail them to the NOAA program coordinator. The new Web site’s main feature allows access to these logs, which include information about sea temperatures and other data, research of the day, and interviews with scientists and crew. Full Story Inside NOAA NATIONAL WEATHER SERVICE UNVEILS NEW PRECIPITATION WEB PAGE — High-quality precipitation analyses used for flood forecasts, drought monitoring and climate trends are being made available on the NOAA National Weather Service Web site on a trial basis through June 2006. During this time, comments regarding the service will be collected to determine whether it effectively meets users' needs and whether the service should be continued after the trial period. News Story Archive - Home page stories 1999 - Present NOAA SATELLITES HELP KEEP COMPETITIVE SAILORS SAFE — The international Search and Rescue Satellite-Aided Tracking System (COSPAS-SARSAT) is giving an extra measure of safety for sailors competing in the worldwide Volvo Ocean Race. The SARSAT program is providing life-saving, alert capabilities for 21 emergency beacons, which were purchased by race organizers to use in the race. NOAA Magazine - The stories behind the headlines. Ocean Etiquette: Promoting Responsible Encounters with Living and Submerged Cultural Resources NOAA REPORTS WARMER 2005 FOR THE UNITED STATES, NEAR-RECORD WARMTH GLOBALLY: HURRICANES, FLOODS, SNOW AND WILDFIRES ALL NOTABLE — After a record-breaking hurricane season, blistering heat waves, lingering drought and a crippling Northeast blizzard, 2005 is ending as a warm year in the United States. It will come close to the all-time high global annual average temperature, based on preliminary data gathered by scientists at the NOAA National Climatic Data Center in Asheville, N.C. AccessNOAA - NOAA Employees Make a Difference Hurricane Katrina Environmental Impacts NOAA Conducts Aerial Photography Missions over Regions Affected by Hurricane Wilma NOAA Performs Aerial Survey of Regions Affected by Hurricane Rita NOAA Hurricane Katrina Support Activities; Aerial Photography Flights Yield Thousands of Images NOAA Hurricane Hunter Pilot Captures Katrina at Her Meanest Weather Watches, warnings, floods, hurricanes, Weather Radio... Ocean Coral reefs, tides, currents, buoys, marine sanctuaries, estuaries, diving, spills Satellites Real-time imagery, environmental, geostationary and polar satellites Fisheries Protecting marine mammals, sea turtles, habitats, statistics, economics, enforcement Climate El Niño & La Niña, global warming, drought, climate prediction, archived weather data, paleoclimatology Research Environmental labs , air quality, atmospheric processes, climate and human interactions Coasts Coastal services, products, Great Lakes, coastal zone management Charting & Navigation Nautical & navigational charts, mapping, remote sensing, safe navigation Question of the Month What is the difference between "Tide Charts" and "Tide Tables"? NOAA Answers Your Questions A new Web site to help you find NOAA information. • NOAA David Johnson Award — Nomination Deadline Dec. 1, 2005 • FY 2008 Annual Guidance Memorandum (PDF) • Economic Statistics for NOAA (PDF) — Fourth Edition 2005 • Strategic Plan for the U.S. Integrated Earth Observation System • NOAA 2006 Budget Request — "Blue Book" Online • Dept. Of Commerce Consistency Appeal of Islander East Pipeline Company (54-page PDF File) • NOAA Strategic Plan , 2005-2010 (PDF) • Coastal Zone Management Act Consistency Appeals • NOAA Cooperative Conservation • NOAA Climate Data at a Glance - Find 108 years of weather data for the U.S. • New England Red Tide Information Center • Search & Rescue Satellite-aided Tracking/Emergency Beacon registration - See how NOAA's SARSAT helps to save mariners, aviators and other people in distress. • NOAA and the Preserve America Initiative - Find out about the nation's oldest scientific agency. • NOAA Ocean Explorer - Ocean exploration without getting wet! • Beach Temperatures Drifting Iceberg Visit the NOAA Photo Library and view more than 40,000 images. Visit NOAA's Undersea Research Program, or NURP, where scientists investigate the undersea environment to put together the pieces of the ocean’s puzzle. Scientists use tools such as submersibles, remotely operated vehicles, mixed gas diving gear, underwater laboratories and observatories, and other cutting edge technologies to explore the undersea universe. The Emmy award-winning NOAA documentary, Saving Springer , is a remarkable and inspirational story about the work that NOAA does every day. Springer, a young abandoned killer whale, might have faced a solitary existence, left to make her way as best she could. Instead, the work and dedication of NOAA professionals gave Springer a new chance at life and helped her return to her family. Want to Know About NOAA? — You'll need RealPlayer to view this streaming video clip. Click here for video text. Presidential Visit to NOAA Wells Estuary in Wells, Maine. You'll need RealPlayer to view this streaming video. Click here for video text. NOAA Launches the First of Four Planned NOAA Fisheries Survey Vessels — You'll need RealPlayer to view this streaming video clip. Read the story . Publication of the National Oceanic & Atmospheric Administration (NOAA), U.S. Department of Commerce . Last Updated: December 28, 2005 1:12 PM http://www.noaa.gov

House Rent

Pezenas house rental, Herault, Languedoc, rentals France 7 IMPASSE DES SELLIERS PEZENAS, HERAULT, LANGUEDOC, FRANCE FRANCE VACATION RENTALS HOUSE FOR RENT PEZENAS NEAR MONTPELLIER, BEZIERS, AGDE SLEEPS 2 RESTAURANTS NEARBY ANTIQUE STORES, MARKETS, SHOPS ARE THERE MORE THAN THE TWO OF YOU? RENT ANOTHER HOUSE IN PEZENAS - MAISON PEZENAS (SLEEPS 4-6) Enjoy staying in this sunny and bright house close to shops, and the market, in the pretty village of Pezenas, well known for Moliere who lived and performed here, as well as its antique stores, artists galleries, and numerous old buildings, that have been often used as backgrounds for period films. The Mediterranean beaches from Cap d'Agde to Sete are 20 minutes away, where one can dine on oysters plucked nearby. DETAILS OF ACCOMMODATION 7 Impasse des Selliers is an old home in the heart of Pezenas within easy strolling distance of shops and restaurants. It has three common walls with neighbours. Within the past five years the home was substantially renovated and modernized. The house faces South and is bright and sunny. The entrance level has a garage (NOT usable) with a washing machine and WC and basin. The stairs from the entryway lead to the combined living, dining and kitchen areas. The kitchen is referred to in France as an American kitchen. It is well equipped with ample counters, an electric oven, a butane cooktop, microwave and coffee maker. This level has a nice French door and tiny balcony. The living room has a small stereo , TV and video . The dining area features a beautiful round table that will easily sit six. The floor in this area is hardwood. A second flight of stairs leads to the top floor where there is a s eparate WC, bathroom with large tub and hand held shower as well as a basin. The bedroom is well proportioned with a double bed , walk-in closet and lovely armoire. There is also a French window in this room. The floors are carpeted. This home is ideal for couples who want to base themselves to enjoy the fabulous areas "behind the sun soaked Mediterranean beaches". Bedroom Kitchen Short walk to bakery Living dining kitchen area Pezenas House is short walk from galleries, shops Map showing location of rental in Pezenas PEZENAS The County of Pezenas, covering 32 villages, was established in 1362. In addition to being a taxing authority there has always been economic activity among the towns in the immediate area as well as teaching, traditions and festivities. The large Pezenas market attracts visitors from all around the area. The town population is about 8000 increasing with tourism in the summer months. It is situated in the large and flourishing Languedoc winemaking area. In addition to being a great base from which to explore, the town itself is a treasure trove of history. The local tourist bureau will provide the visitor with everything needed for extensive self guided tours which will include many fine old homes, the Ghetto, and the old quarter which is rich with interesting shops, restaurants as well as history. There are numerous restaurants and bars for dining SURROUNDING AREA What an area to explore! Languedoc-Rousillon is France's "other" Mediterranean province. The area has the rugged sun drenched vineyards as well as miles of sandy beaches. From Roman ruins to the famous Canal du Midi the area is historically fascinating. Montpellier is now one of the most dynamic and progressive cities in France. The easily accessed and handsome cities of Narbonne, Beziers and Peripignan are all worth a visit as well as coastal towns such as Collioure and the amazing Cathar castles in the Corbieres and medieval Carcassone. Nimes and the Pont du Gard are an easy drive. You can easily venture in to Provence and visit Avignon and Arles plus a host of small villages that are essential France. Save time to visit and try some the best and most reasonably priced wine in France. St Chinian and Faugeres are well known but Belles-Eaux in nearby Caux is also wonderful. 7 IMPASSE DES SELLIERS, SLEEPS 2 DISCOUNTS OFFERED FOR MULTI-WEEK RENTALS Payment is based on Euro Value - £GPB and $ are only approximate Rentals will be from Saturday to Saturday. A 150 Euro deposit is due 90 days in advance to hold the booking. Final payment is to be made 60 days in advance plus a 100 Euro damage deposit. The damage deposit will be refunded after departure. If you cancel your booking and I am able to rent for your booked period, all monies will be refunded. There are no extra charges for linens, towels, electricity and cleaning after departure. Payment in Euros is preferred. WEEKLY RENTAL £ GBP $ US EURO JULY, AUGUST £290 $610 €485 JUNE, SEPTEMBER £270 $490 €390 MAY, OCTOBER £228 $415 €330 REST OF YEAR PRICES FOR LONGER LETS AVAILABLE EXCLUDING ELECTRICITY £197 $358 €285 Interested? Contact Bill Cassan at desselliers@southfrance.com Tel (1) 604-734-1498 ARE THERE MORE THAN THE TWO OF YOU? RENT ANOTHER HOUSE IN PEZENAS- MAISON PEZENAS (SLEEPS 4-6) Bill Cassan 420 Hudson St NW Unit 12 Salmon Arm, BC V1E 1P4 Canada Tel 250-833-0118 [ South France Guide | Languedoc Sights | Canal du Midi Guide | Vacation Rentals advertise your house for rent

Florida Real Estate on

ERA - Destin Real Estate - Destin Florida Real Estate - Fort Walton Beach Real Estate Destin Real Estate, Fort Walton Beach Real Estate and Destin Waterfront Real Estate Kim Gibbons, Owner, Realtor® Licensed Florida Broker Enjoy a Beautiful Area Home . . . Experience the natural beauty of the Destin, Florida Emerald Coast; sugar white sand, clear emerald green water and the warm friendly atmosphere. Find for yourself what others have discovered with Destin real estate , a great investment. GOLF BEACHES BOATING Find the Property that Meets Your Very Special Needs... Destin Golf and waterfront Real Estate Destin Florida Real Estate on the Gulf Oceanfront Homes, and Retirement Investments Vacation and Beach Front homes for Sale Real Estate in Ft Walton Beach Relocating? Please fill out this brief on-line Relocation Assistant Form. Upon receipt of this information I will email you an interactive list of the latest Destin real estate that meet your requirements with photos for you to evaluate, it's a that easy! I will also provide you with any information about your new community and answer any questions you may have with the utmost confidentiality. Looking for a Home? Destin Florida Featured Properties... Use my Find a Home service to have me locate Destin real estate or realty in the surrounding communities that meets your specific needs. This is a great, free , no hassle way to find your next home. Take a look at these great Emerald Coast Featured Properties . Looking for a new Destin Florida or Fort Walton Beach condominium? If so, then you've made a wise decisions. Enjoy the advantages: Low maintenance • ;Value• Location • Security • Recreational Facilities • Added free time • And More... Click here to find out more about Destin Condos Retiring? Well, You've picked the right place. Great year round climate, lots of amenities and activities to enjoy life to it's fullest! Please use the links to your left and below for more Gulf Coast information. Have a Look then call me... Use the Destin Florida Fort Walton Beach MLS , Multiple Listing Service, to see for yourself the availability of Destin Florida Area properties, including Okaloosa Island that you are interested in and then call or email me for more information or to see them. This page allows you to see MLS properties for the entire State of Florida! If you have any questions please contact me phone or email below. Kim Gibbons, Owner, Realtor® Toll Free: (866) 906-1811 kim.gibbons@era.com Destin Area Maps Site Map | Pensacola Florida | Fort Walton Beach Condos | Destin Florida Realty Okaloosa Island Condos | Destin Pre-Construction Condos | Real Estate Agents Destin Florida, Fort Walton Beach Northwest Florida Daily News Destin Chamber of Commerce Other Gulf Coast Resources Google This Website Relocation Referral Network Relocation Referral Network All Top Realtors Who are Especially Web Savvy. Hawaii real estate Ventura / Oxnard Real Estate florida Real Estate Eglin Real Estate Austin Homes New Hampshire Real Estate Las Vegas Real Estate Disclaimer