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Rentals South Carolina vacation rental - condo / house - Hilton Head Island South Carolina Myrtle Beach South Carolina North Myrtle Beach South Carolina vacation condo or house rental Home Page = USA Vacation Rentals = South Carolina Vacation Rentals Rentals in South Carolina Vacation Rental Properties A new window will open for each individual rental property clicked on. (#) - pictures - availability calendar Vacation Property for rent in South Carolina include: (cities are added as listings become available) 2005-12-29 Hilton Head Island Myrtle Beach North Myrtle Beach Hilton Head Island South Carolina vacation rental return to top of South Carolina page or return to state list of USA vacation rentals Hilton Head Island South Carolina vacation rental Oceanfront Breakers #222 Great Location - Coligny Circle (3) Listing #144 Hilton Head Island Accom: 1 Bedroom 1 Full Bath Condo Sleeps up to 4: Weekly Rate (USA Dollars): $500 - $850 Hilton Head Island South Carolina vacation rentals New Tile & Appliances! 2 Pools S. End of Island near Coligny (3) Listing #9 Hilton Head Island Accom: 1 Bedroom 1 Full Bath Villa Sleeps up to 4: Weekly Rate (USA Dollars): 300 - 750 Hilton Head Island South Carolina vacation rental Picturesque PD Resort Villas Close to Beach, Golf & Tennis (3) Listing #15 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Villa Sleeps up to 8: Weekly Rate (USA Dollars): 625 - 1075 Hilton Head Island South Carolina vacation rentals Lowest Rates - Outdoor Pool S. End of Island near Coligny (3) Listing #327 Hilton Head Island Accom: 2 Bedrooms 1 Full Bath Villa Sleeps up to 6: Weekly Rate (USA Dollars): $300 - $700 Hilton Head Island South Carolina vacation rental Hilton Head Resort #1110 Ocean, Marsh and Lagoon Views! (3) Listing #148 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Villa Sleeps up to 6: Weekly Rate (USA Dollars): 450 - 700 Hilton Head Island South Carolina vacation rentals Hilton Head Beach and Tennis Resort (2) Listing #430 Hilton Head Island Accom: 1 Bedroom 1 Full Bath Villa Sleeps up to 6: Daily Rate (USA Dollars): $100 - $100 Hilton Head Island South Carolina vacation rental Sea Pines 1BR Near Harbor Town Pool, Tennis, Bike to Beach (3) Listing #257 Hilton Head Island Accom: 1 Bedroom 1 Full Bath Villa Sleeps up to 4: Weekly Rate (USA Dollars): $600 - 900 Hilton Head Island vacation rentals TRUE DIRECT OCEANFRONT VIEW Totally Remodeled+Luxurious! (6) Listing #75 Hilton Head Island Accom: 1 Bedroom 1 Full Bath Villa Sleeps up to 4: Weekly Rate (USA Dollars): $550/wk - $795/wk Hilton Head Island South Carolina rental French Villa @ Shipyard 3 Bdrm, 3 Bath - Golf, Lagoon (2) Listing #267 Hilton Head Island Accom: 3 Bedrooms 3 Full Baths 1 Half Bath Villa Sleeps up to 11: Weekly Rate (USA Dollars): 650 - 1450 Hilton Head Island South Carolina rentals BREAKERS #240 FANTASTIC VIEW TRUE DIRECT OCEANFRONT ENDUNIT (3) Listing #22 Hilton Head Island Accom: 1 Bedroom 1 Full Bath Condo Sleeps up to 4: Weekly Rate (USA Dollars): 400 - 925 Hilton Head Island South Carolina vacation rental Hilton Head Ocean Villa Condo Gold Rated HHB&T Ocean View (3) Listing #72 Hilton Head Island Accom: 1 Bedroom 1 Full Bath Condo Sleeps up to 6: Weekly Rate (USA Dollars): 495 - 750 Hilton Head Island South Carolina vacation rentals HILTON HEAD 2 BD OCEAN VILLA OCEAN FUN THAT'S AFFORDABLE (3) Listing #296 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Villa Sleeps up to 6: Weekly Rate (USA Dollars): $650.00* - $850.00* Hilton Head Island South Carolina vacation rental Quiet Colonnade, Walk to Beach Shipyard-on Beach Path (3) Listing #10 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Weekly Rate (USA Dollars): 560 - 895 Hilton Head Island South Carolina vacation rentals Island Club of Hilton Head Oceanfront Condo (3) Listing #41 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Weekly Rate (USA Dollars): 900 - 1199 Hilton Head Island South Carolina vacation rental Hilton Head Resort #2203 Fabulous Oceanview (3) Listing #274 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Condo Sleeps up to 5: Weekly Rate (USA Dollars): $500.00 - $750.00 Hilton Head Island South Carolina vacation rentals HILTON HEAD CONDO WITH BEAUTIFUL OCEAN VIEW (3) Listing #25 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Condo Sleeps up to 4: Weekly Rate (USA Dollars): $550/week - $950/week Hilton Head Island vacation rental Brand New 3 Bedroom Villa Terrific Golf Views (3) Listing #31 Hilton Head Island Accom: 3 Bedrooms 3 Full Baths Condo Sleeps up to 6: Weekly Rate (USA Dollars): 837 - 1395 Hilton Head Island South Carolina vacation rentals Economy Oceanside Rental Private Ocean Access (3) Listing #273 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Villa Sleeps up to 6: Weekly Rate (USA Dollars): 450 - 700 Hilton Head Island South Carolina vacation rental Shipyard/Beachwalk Dream Villa Steps to Beach; 2 Bikes (3) Listing #4 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Villa Sleeps up to 6: Weekly Rate (USA Dollars): $575 - $850 Hilton Head Island South Carolina rentals #1 Family Oceanfront Resort Tennis Villa (3) Listing #1 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Villa Sleeps up to 6: Weekly Rate (USA Dollars): $600 - $975 Hilton Head Island South Carolina rental VIP 3 BD Villa Balcony Views Indoor Pool Balcony Views Also Listing #314 Hilton Head Island Accom: 3 Bedrooms 2 Full Baths Condo Sleeps up to 8: Weekly Rate (USA Dollars): 900 - 900 Hilton Head Island South Carolina vacation rentals Best Kept Secret in HH Family or Golf Vacation (3) Listing #259 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Villa Sleeps up to 6: Weekly Rate (USA Dollars): $375 - $775 Hilton Head Island South Carolina vacation rental Tennismaster Internet & Bikes Snowbird Rates (3) Listing #302 Hilton Head Island Accom: 3 Bedrooms 3 Full Baths 1 Half Bath Townhouse Sleeps up to 10: Weekly Rate (USA Dollars): 700 - 1395 Hilton Head Island South Carolina vacation rentals Spectacular Ocean Views and Affordable for You (3) Listing #51 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Villa Sleeps up to 6: Weekly Rate (USA Dollars): $500 - $750 Hilton Head Island South Carolina vacation rental Hilton Head Island Villa Near Beach - Fiddler's Cove (3) Listing #177 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Villa Sleeps up to 6: Weekly Rate (USA Dollars): 700 - 850 Hilton Head Island vacation rentals Recenly awarded "VIP" status!! Adjacent to Harbourtown Golf (6) Listing #106 Hilton Head Island Accom: 4 Bedrooms 4 Full Baths Townhouse Sleeps up to 10: Weekly Rate (USA Dollars): $1200/wk - $1700/wk Hilton Head Island South Carolina vacation rental #1 PARADISE VACATION GREAT FAMILY RESORT (3) Listing #270 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Weekly Rate (USA Dollars): $500.00 - $850.00 Hilton Head Island South Carolina vacation rentals HHI Beach & Tennis Club Beautiful Ocean View (6) Listing #232 Hilton Head Island Accom: 1 Bedroom 1 Full Bath Condo Sleeps up to 6: Weekly Rate (USA Dollars): $400 - $550 Hilton Head Island South Carolina vacation rental Fantastic Resort Villa Affordable Too (3) Listing #320 Hilton Head Island Accom: 2 Bedrooms 2 Full Baths Villa Sleeps up to 6: Weekly Rate (USA Dollars): 500 - 750 Hilton Head Island South Carolina vacation rentals Affordable and Family Oriented Just Steps to the Beach (3) Listing #76 Hilton Head Island Accom: 1 Bedroom 1 Full Bath Condo Sleeps up to 6: Weekly Rate (USA Dollars): $350/week - $600/week Hilton Head Island South Carolina rental Palmetto Dunes Villa Palmetto Dunes Villa (3) Listing #42 Hilton Head Island Accom: 4 Bedrooms 3 Full Baths Townhouse Sleeps up to 10: Weekly Rate (USA Dollars): 1000 - 2000 Myrtle Beach South Carolina vacation rentals return to top of South Carolina page or return to state list of USA vacation rentals Myrtle Beach South Carolina rentals Beautiful Shore Dr. Condo Oceanfront, Side View (3) Listing #159 Myrtle Beach Accom: 2 Bedrooms 1 Full Bath 1 Half Bath Condo Sleeps up to 6: Weekly Rate (USA Dollars): $400 - $975 Myrtle Beach South Carolina vacation rental Sun and Fun Beach Villa Rental On Beautiful Shore Drive (3) Listing #254 Myrtle Beach Accom: 2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Weekly Rate (USA Dollars): $600.00 - $950.00 Myrtle Beach South Carolina vacation rentals Lovely Myrtle Beach Resort Huge New Lazy River for 2005! (3) Listing #332 Myrtle Beach Accom: 2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Weekly Rate (USA Dollars): 359 - 999 Myrtle Beach vacation rental Kingston Plantation Oceanfront 3BR / 3BA, OF 3 Balconies (3) Listing #261 Myrtle Beach Accom: 3 Bedrooms 3 Full Baths Condo Sleeps up to 10: Weekly Rate (USA Dollars): 1500 - 3300 Myrtle Beach South Carolina vacation rentals Fabulous View - Ocean & Pool Ocean Forest Villas (3) Listing #40 Myrtle Beach Accom: 2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Weekly Rate (USA Dollars): $336 - $1064 Myrtle Beach South Carolina vacation rental Ocean Forest Villa Condo Oceanview Condo (3) Listing #3 Myrtle Beach Accom: 2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Weekly Rate (USA Dollars): $475 - $950 North Myrtle Beach South Carolina vacation rental return to top of South Carolina page or return to state list of USA vacation rentals North Myrtle Beach South Carolina vacation rentals Waterpointe I - On The Beach Spacious 3BR Condo (3) Listing #428 North Myrtle Beach Accom: 3 Bedrooms 2 Full Baths Condo Sleeps up to 8: Weekly Rate (USA Dollars): 700 - 1700 North Myrtle Beach South Carolina vacation rental North Myrtle Beach Condo Direct Ocean Front (3) Listing #23 North Myrtle Beach Accom: 3 Bedrooms 3 Full Baths Condo Sleeps up to 11: Weekly Rate (USA Dollars): $600 - $1600 North Myrtle Beach South Carolina vacation rentals Windy Hills Beach Front Balco Oceanfront and Pool View (3) Listing #244 North Myrtle Beach Accom: 2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Weekly Rate (USA Dollars): $ 440.00 - $ 1100.00 North Myrtle Beach South Carolina vacation rental Ocean Front wt. Screen Porch Great View (3) Listing #265 North Myrtle Beach Accom: 2 Bedrooms 2 Full Baths Condo Sleeps up to 6: Weekly Rate (USA Dollars): $750 - $995
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Amazon.com: Feels Like Home [ENHANCED]: Music Your Store Music See All 32 Product Categories Your Account | Cart | Wish List | Help | advanced search | browse styles | classical | top sellers | new & future releases | music you should hear | blowout music | used music | free downloads Search Amazon.com Popular Music - Artist Name - Album Title - Song Title Used Music Classical Music Music Downloads Web Search Join Amazon Prime and ship Two-Day for free and Overnight for $3.99. Already a member? Sign in . MUSIC INFORMATION Explore this album buying info listen to samples editorial reviews customer reviews RATE THIS ALBUM I dislike it I love it! 1 2 3 4 5 Edit your ratings Visit the DVD Store The Incredibles (Widescreen 2-Disc Collector's Edition) DVD ~ Holly Hunter Sign in to turn on 1-Click ordering. A9.com users save 1.57% on Amazon. Learn how . 136 used & new from $6.39 Club price : $8.49 Available for in-store pickup now from: $18.99 Price may vary based on availability Enter your ZIP Code Have one to sell? Feels Like Home [ENHANCED] Norah Jones List Price: $18.98 Price: $10.96 & eligible for FREE Super Saver Shipping on orders over $25. See details . You Save: $8.02 (42%) Availability: Usually ships within 24 hours 136 used & new from $6.39 Club price : $8.49 See more product details Better Together Buy this album with Come Away with Me ~ Norah Jonestoday! Total List Price : $37.96 Buy Together Today: $21.92 Customers who bought this title also bought: Genius Loves Company [Enhanced] ~ Ray Charles The Girl In The Other Room [Enhanced] ~ Diana Krall Afterglow ~ Sarah McLachlan Careless Love ~ Madeleine Peyroux New York City ~ Peter Malick, Norah Jones Songs About Jane ~ Maroon 5 Heavier Things [Enhanced] ~ John Mayer The Diary of Alicia Keys ~ Alicia Keys Explore Similar Items : 20 in Music , 20 in DVD , and 20 in Books What similar items do customers ultimately buy after viewing this item? 12% buy this item(Feels Like Home~ Norah Jones 1% buy Don't Know Why ~ Norah Jones Explore Similar Items : 9 in Music , 4 in DVD , and 2 in Books Product Details Audio CD (February 10, 2004) Original Release Date : 2000 Number of Discs: 1 Label: Blue Note Records Format: Enhanced ASIN: B00018D44U Average Customer Review: Based on 578 reviews. Write a review . Amazon.com Sales Rank: Today: #188 in Music Yesterday: #163 in Music Popular in: Anacortes, WA(#2) , Northridge, CA(#13) . See more Listen to Samples To hear a song sample, click on the "Listen ." Visit our audio help page for more information. 1. Sunrise Listen Listen 2. What Am I To You? Listen Listen 3. Those Sweet Words Listen Listen 4. Carnival Town Listen Listen 5. In The Morning Listen Listen 6. Be Here To Love Me Listen Listen 7. Creepin' In Listen Listen 8. Toes Listen Listen 9. Humble Me Listen Listen 10. Above Ground Listen Listen 11. The Long Way Home Listen Listen 12. The Prettiest Thing Listen Listen 13. Don't Miss You At All Listen Listen Editorial Reviews Amazon.com Norah Jones blew everybody away with her jazzy, country-tinged, Grammy-winning debut CD, Come Away with Me . On this recording, Jones doesn't mess with her trademark formula. Under Arif Mardin's cozy coproduction, Jones is supported by her writing partners, her Handsome Band, and some special guests (country legend Dolly Parton , Levon Helm and Garth Hudson of the Band , and jazz drummer Brian Blade , to name a few). Jones's Texas-twanged vocals and her sparse acoustic and electric Wurlitzer piano lines enliven the CD's 13 tracks, from the light and lively single "Sunrise" to Tom Waits 's "The Long Way Home" and the bouncy duet with Parton, "Creepin' In." Jones's soul-baring piano/vocal rendition of Duke Ellington 's "Melancholia," retitled "Don't Miss You at All," proves she's a true Blue Note artist with unlimited potential. --Eugene Holley Jr. Album Description 'Feels Like Home' features 13 tracks & a host of special guests including Dolly Parton, Levon Helm, Garth Hudson of the Band, Jesse Harris, Robert Burger and Tony Scherr. Blue Note. 2004. Spotlight Reviews (What's this?) Write an online review and share your thoughts with other customers. 151 of 167 people found the following review helpful: A different side of Norah Jones , February 22, 2004 Reviewer: Abby (Pittsburg, Kansas United States)- See all my reviews The latest album from Norah Jones, "Feels Like Home" shows us a different side of a singer who clearly has some diverse tastes. Where her debut "Come Away With Me" was reminiscent of Jazz singers like Billie Holiday and Rosemary Clooney, "Feels Like Home" has more of a Gillian Welch sound to it, a feeling that's only enhanced by Jones' duet with Dolly Parton on the bouncy track "Creepin' In". But that doesn't make it any less spectacular. Jones' voice is still beautiful, her piano playing is lovely, and her backup musicians, The Handsome Band, are amazing. Fans of "Come Away" won't be disappointed, despite the change of style. Something else that you see on "Home" that you didn't get before was more of Jones writing her own songs. Most of the tracks here are co-written, but Jones did write one track, "What Am I to you", herself. I will say that Jones is no lyrical genius, but the lyrics take a backseat to the still hauntingly beautiful instrumental work, especially on "Carnival Town", which has a nice string arrangement by the album's co-producer Arif Mardin. So, to sum up: "Feels Like Home" is quite different from "Come Away with Me", but it's no less great. Jones maintains the casual, relaxed quality of her music, and leaves fans more than satisfied. I can't wait to see what she comes out with next. Judging from this album, she can continue experimenting with whatever style she wants, and she'll still produce a wonderful work of art. Was this review helpful to you? ( Report this ) 95 of 102 people found the following review helpful: Delicious, seductive musical rapture... , February 10, 2004 Reviewer: Christian Hunter (Santa Barbara, Ca United States)- See all my reviews I was in the bathroom of this quaint little fish market with a converted restaurant when I first heard Norah's voice. I remember standing around in that humid little red bathroom through almost 3 tracks (not exactly good protocol on a date) totally enraptured by the the "not quite raspy, not quite silk" quality of her voice, the seductive cadence in her rythm, and delicious instramental accompaniments. I was an immediate fan and bought her CD the next day. Norah singlehandedly branded my entire summer of 2002 as "romantic" with her first major work. So with nervous anticipation I had my first listen of this CD tonight, and without further ado, I'm so happy to report that "Feels Like Home" (in my opinion) is as good or better than "Come Away With Me". Thank you Norah! From what I know of Norah Jones, she got her musical career really moving when she moved from Texas to New York City. I'm guessing here, but if I had to ascribe a dominant geographic influence to each album, I'd say Come Away "leans New York" while Feels Like Home seems rooted more in Texas. Perhaps that's why this new album is named what it is...? The only song on this CD I didn't immediately love is "Creepin In". It moves fast, is definitively country (I'm fairly certain Dolly Parton is singing along, but I don't have the album cover), yet it's very catchy and fun (as testimony, I found myself humming it tonight in the shower). Below is a list of songs that (if you love her past work) you'll immediately adore: Sunrise: I got an advance listen to this track a couple of months ago and fell in love with it at first listen. I think it's one of the loveliest songs on the album. What Am I To You: Beautiful BB King style R&B track. Will certainly be a huge hit. When I first listened to this CD I couldn't get past this particular song. I listened to it a half-dozen times straight. Carnival Town: Mostly guitar and piano (which is when I think she's at her best), the intricacy in her luscious voice is amplified and really stands out for appreciation. In The Morning: If I decided to do what I threatened so often as a kid to do, and "ranaway", this would be the perfect song to play as I screamed out of town in some hastily acquired convertible...Rambling Anyone? Sorry...This track is intense (not loud), with a wonderful buildup and easy flowing rhythm punctuated by passionate lyrics that then break into cool but subdued R&B. Toes: Norah at her best! Dreamy and romantic, the rhythm moves unpredictably but "just right" between light and heavy. Yikes, if that's not ambigious (might make more sense to you when you hear it). Humble Me: Hauntingly lonely guitar entres this song about struggle, desperation, and forgiveness. Ooh this one is good! The Prettiest Thing: This is a slam dunk hit. A jazzy, slow rhythm that picks up in tempo and seduces you into focusing on what is probably her most romantic moment in the CD (occurs around 2 minutes 45 seconds into this track). Forgive me if this is overly dramatic (it's 2am at the writing of this review), but this song literally gave me the chills. And on that note, I'll sign off. Enjoy this elegant work of art, you won't be dissapointed. Was this review helpful to you? ( Report this ) All Customer Reviews Average Customer Review: Write an online review and share your thoughts with other customers. 1 of 3 people found the following review helpful: A Wonderful Album , November 18, 2005 Reviewer: Jared O. "horror fanatic" (Florida USA)- See all my reviews Soul/bluegrazz/jazz is how you descirbe Norah Jones. With great songs thoughout the album, its no wonder why she went platinum with this one. She shows of her vocal applitly hitting very high notes and low ones. The band is great on this album. They have such a variety in there instrumentation and note progression. Beautiful. I loved this album and so will you. Jared (buy) Was this review helpful to you? ( Report this ) 1 of 2 people found the following review helpful: She is one the best blues singers out there , October 26, 2005 Reviewer: Quiet Tiger "Time is short. Live well." (Iraq via Denver)- See all my reviews In the modern world of hustle and bustle people don't take time for music like this and for me it's been a revelation. I'm just getting into Blues. I have listened to Jazz for many many.... many years but haven't really taken time with the Blues. She has taken some Mississippi mud and formed something I didn't expect to find. This music is timeless because she brings you back to the where Blues came from but in a clean modern setting. She is essential music in my opinion and highly undervalued as a musician. I own both of her musical ventures to date and both of these are very powerful in their simplicity, straight forwardness and honesty. The sheer majesty that people miss in her music is that she isn't pretentious about who she is but she knows her value. This is good stuff. Was this review helpful to you? ( Report this ) 14 of 23 people found the following review helpful: sick and tired of protected CDs , October 16, 2005 Reviewer: S. Hogan (bratislava, slovakia)- See all my reviews I don't understand why this CD is rated 'Enhanced' rather than 'Content Protected'. I cannot play it in my computer, and I cannot transfer songs from it to my phone. I'm sorry I paid good money for this disc, and I'm doing my best not to buy 'protected' CDs from ANY artist. Can't Amazon clearly label such CDs, so I can buy others instead? Was this review helpful to you? ( Report this ) 11 of 14 people found the following review helpful: Another beauty from Norah Jones , August 22, 2005 Reviewer: Dr. Emil Shuffhausen (Central Gulf Coast)- See all my reviews There are no signs of "sophomore slump" on this, Norah Jones' second CD. As on her debut, her smoky blend of jazz, country, and classic piano pop continues to intoxicate and delight. While she doesn't stray far away from her foundations, she does show signs of growth and moderate experimentation. This CD reminds me somewhat of Willie Nelson's best work (the way he can blend Texas sawdusty outlaw country with sophisticated jazzy Reinhardtisms). Norah has an earthy groundedness that nicely counterpoints her light, breathy voice. The album opener, "Sunrise," is perfect...not only as a lovely individual track, but as the album opener. It sets a mood that is both reflective and sprightly...a little playful, but also pensive. "What Am I to You?" is a deeply felt, bluesy song, as is "In the Morning." These two cuts sandwich the picturesque "Carnival Town." Norah hits the listener right in the gut with the velvet brick, "Humble Me," but she will definitely make you smile with her Dolly Parton duet, "Creepin' In." On "Don't Miss You at All," her heart, soul, and voice let you know that her words are not really true. There's something special about Texas singers: Lyle Lovett, Willie Nelson, Buddy Holly, Janis Joplin, Roy Orbison...and Norah Jones. They have a way of taking the music from deep in their hearts, and putting it deep into yours. Was this review helpful to you? ( Report this ) See all 578 customer reviews... Customers who bought titles by Norah Jones also bought titles by these artists: Diana Krall Peter Malick Adam Levy Touch Acoustra Ray Charles Explore similar artists So You'd Like To... 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Frequently Asked Questions - 10. Capital Gains, Losses/Sale of Home Home | Contact IRS | About IRS | Site Map | Español | Help Advanced Search Search Tips IRS Resources Compliance & Enforcement Contact My Local Office e-file Forms and Publications Frequently Asked Questions News Taxpayer Advocacy Where To File 10.1 Capital Gains, Losses/Sale of Home: Property (Basis, Sale of Home, etc.) What is the basis of property received as a gift? To figure the basis of property you get as a gift, you must know its adjusted basis to the donor just before it was given to you. You also must know its fair market value (FMV) at the time it was given to you. If the FMV of the property at the time of the gift is less than the donor's adjusted basis, your basis depends on whether you have a gain or loss when you dispose of the property. Your basis for figuring gain is the same as the donor's adjusted basis, plus or minus any required adjustments to basis while you held the property. Your basis for figuring a loss is the FMV of the property when you received the gift, plus or minus any required adjustments to basis while you held the property. See Adjusted Basis in Publication 551 , Basis of Assets . If you use the donor's adjusted basis for figuring a gain and get a loss, and then use the FMV for figuring a loss and get a gain, you have neither a gain or loss on the sale or disposition of the property. If the FMV is equal to or greater than the donor's adjusted basis, your basis is the donor's adjusted basis at the time you received the gift. Increase your basis by all or part of any gift tax paid, depending on the date of the gift. Also, for figuring gain or loss, you must increase or decrease your basis by any required adjustments to basis while you held the property. See Adjusted Basis in Publication 551, Basis of Assets. If you received a gift before 1977, increase your basis in the gift (the donor's adjusted basis) by any gift tax paid on it. However, do not increase your basis above the FMV of the gift at the time it was given to you. If you received a gift after 1976, increase your basis by the part of the gift tax paid on it that is due to the net increase in value of the gift. Figure the increase to basis by multiplying the gift tax paid by the following fraction. The numerator of the fraction is the net increase in value of the gift and the denominator is the amount of the gift. The net increase in value of the gift is the FMV of the gift less the donor's adjusted basis. The amount of the gift is its value for gift tax purposes, after reduction by any annual exclusion and any marital or charitable deduction that applies to the gift. For more information on the gift tax, please see Publication 950 , Introduction to Estate and Gift Taxes . For additional information on this subject see Gifts . References: Publication 551 , Basis of Assets Publication 950 , Introduction to Estate and Taxes I have investment property. Can you explain the term basis of assets? Basis is your investment in property for tax purposes. Before you can figure any gain or loss on a sale, exchange, or other disposition of property, or figure allowable depreciation, you must determine the adjusted basis. Adjusted basis is the result of increasing or decreasing your original basis according to certain events. Your original basis is usually your cost to acquire the asset. Increases to basis include but are not limited to: . Improvements having a useful life of more than a year . Assessments for local improvements . Sales tax . The cost of extending utilities lines to the property . Legal fees such as the cost of defending or perfecting title . Zoning costs Decreases to basis include but are not limited to: . Depreciation . Nontaxable corporate distributions . Casualty and theft losses . Easements . Rebates from the manufacturer or seller Additional information on basis can be found in Publication 551 , Basis of Assets, or Tax Topic 703 , Basis of Assets . References: Publication 551 , Basis of Assets Tax Topic 703 , Basis of Assets I sold my principal residence this year. What form do I need to file? If you meet the ownership and use tests, you will generally only need to report the sale of your home if your gain exceeds a certain dollar prescribed by law. To determine the amount of gain that can be excluded from income refer to Publication 523 Selling Your Home You may be entitled to exclude gain from income if during the 5-year period ending on the date of the sale, you must have: Owned the home for at least 2 years (the ownership test), and Lived in the home as your main home for at least 2 years (the use test). If you owned and lived in the property as your main home for less than 2 years, you may still be able to claim an exclusion in some cases. If you are required or choose to report a gain, it is reported on Form 1040, Schedule D (PDF) , Capital Gains and Losses . If you were on qualified extended duty in the U.S. Armed Services or the Foreign Service you may suspend the five-year test period for up to 10 years. You are on qualified extended duty when the extended duty lasts for more than 90 days or for an indefinite period AND: At a duty station that is at least 50 miles from the residence sold, or When residing under orders in government housing. This change applies to home sales after May 6, 1997. You may use this provision for only one property at a time and one sale every two years. For additional information on selling your home, refer to Publication 523 , Selling Your Home . References: Publication 523 , Selling Your Home Tax Topic 701 , Sale of your Home - after May 6, 1997 Tax Topic 703 , Basis of Assets If I sell my home and use the money I receive to pay off the mortgage, do I have to pay taxes on that money? It is not the money you receive for the sale of your home, but the amount of gain on the sale over your cost, or basis, that determines whether you will have to include any proceeds as taxable income on your return. You may be able to exclude any gain from income up to a maximum dollar limit. If you can exclude all of the gain, you do not need to report the sale on your tax return. To determine the maximum dollar limit you can exclude or for additional information on selling your home, refer to Publication 523 , Selling Your Home . References: Publication 523 , Selling Your Home Tax Topic 701 , Sale of your Home - after May 6, 1997 Tax Topic 703 , Basis of Assets If I take the exclusion of capital gain tax on the sale of my old home this year, can I also take the exclusion again if I sell my new home in the future? With the exception of the 2-year waiting period, there is no limit on the number of times you can exclude the gain on the sale of your principle residence so long as you meet the ownership and use tests. References: Publication 523 , Selling Your Home Tax Topic 701 , Sale of Your Home - after May 6, 1997 Tax Topic 703 , Basis of Assets I lived in a home as my principal residence for the first 2 of the last 5 years. For the last 3 years, the home was a rental property before selling it. Can I still avoid the capital gains tax and, if so, how should I deal with the depreciation I took while it was rented out? If, during the 5-year period ending on the date of sale, you owned the home for at least 2 years and lived in it as your main home for at least 2 years, you can exclude up to the maximum dollar limit. However, you cannot exclude the portion of the gain equal to depreciation allowed or allowable for periods after May 6, 1997. This gain is reported on Form 4797. If you can show by adequate records or other evidence that the depreciation allowed was less than the amount allowable, the amount you cannot exclude is the amount allowed. Refer to Publication 523 , Selling Your Home and Form 4797 (PDF), Sale of Business Property for specifics on calculating and reporting the amount of gain. References: Publication 523 , Selling Your Home Publication 527 , Residential Rental Property Publication 587 , Business Use of Your Home Form 4797 (PDF), Sale of Business Property How do you report the sale of a second residence? Your second home is considered a capital asset. Use Form 1040, Schedule D (PDF) to report sales, exchanges, and other dispositions of capital assets. References: Publication 544 , Sales and Other Dispositions of Assets Tax Topic 703 , Basis of Assets Tax Topic 409 , Capital Gains and Losses 10.2 Capital Gains, Losses/Sale of Home: Stocks (Options, Splits, Traders) How do I figure the cost basis of stock that has split, giving me more of the same stock, so I can figure my capital gain (or loss) on the sale of the stock? When the old stock and the new stock are identical the basis of the old shares must be allocated to the old and new shares. Thus, you generally divide the adjusted basis of the old stock by the number of shares of old and new stock. The result is your new basis per share of stock. If the old shares were purchased in separate lots for differing amounts of money, the adjusted basis of the old stock must be allocated between the old and new stock on a lot by lot basis. References: Publication 550 , Investment Income and Expenses Tax Topic 409 , Capital Gains and Losses How do I figure the cost basis when the stocks I'm selling were purchased at various times and at different prices? If you can identify which shares of stock you sold, your basis is what you paid for the shares sold (plus sales commissions). If you sell a block of the same kind of stock, you can report all the shares sold at the same time as one sale, writing VARIOUS in the "date acquired" column of Form 1040, Schedule D (PDF). However, what you enter into the "cost or other basis" column is the total of all the acquisition costs of the shares sold. If you cannot adequately identify the shares you sold and you bought the shares at various times for different prices, the basis of the stock sold is the basis of the shares you acquired first (first-in first-out). Except for certain mutual fund shares, you cannot use the average price per share to figure gain or loss on the sale of stock. For more information, refer to Publication 550 , Investment Income and Expenses . References: Publication 525 , Taxable and Nontaxable Income Publication 550 , Investment Income and Expenses Tax Topic 409 , Capital Gains and Losses Form 1040, Schedule D (PDF) How do we show on our tax form where dividends are reinvested? Some corporations allow investors to choose to use their dividends to buy more shares of stock in the corporation instead of receiving the dividends in cash. If you are a member of this type of plan, you must report the fair market value on the dividend payment date of the dividends that are reinvested as income on your tax return. You do not actually show that the dividends were reinvested on your return. Keep good records of the dollar amount of the reinvested dividends, the number of additional shares purchased, and the purchase dates. You will need this information when you sell the shares. Report the dividends that were reinvested with your other dividends, if any, on Form 1040 (PDF) or Form 1040A (PDF). If your total income from ordinary dividends exceeds a dollar amount set by law, you also must file either Form 1040, Schedule B (PDF) or Form 1040A, Schedule 1 (PDF). For more information on this and other types of dividend reinvestment plans, refer to Ordinary Dividends in Chapter 1 of Publication 550 , Investment Income and Expenses . References: Publication 550 , Investment Income and Expenses Form 1040, Schedule B (PDF) Tax Topic 404 , Dividends How do I compute the basis for stock I sold, when I received the stock over several years through a dividend reinvestment plan? The basis of the stock you sold is the cost of the shares plus any adjustments, such as sales commissions. If you have not kept detailed records of your dividend reinvestments, you may be able to reconstruct those records with the help of public records from sources such as the media, your broker, or the company that issued the dividends. If you cannot specifically identify which shares were sold, you must use the first-in first-out rule. This means that you deem that you sold the oldest shares first, then the next oldest, then the next-to-the-next oldest, until you have accounted for the number of shares in the sale. In order to establish the basis of these shares, you need to have kept adequate documentation of all your purchases, including those that were through the dividend reinvestment plan. You may not use an average cost basis. Only mutual fund shares may have an average cost basis. Refer to Publication 550 , Investment Income and Expenses, and Publication 551 , Basis of Assets . References: Publication 550 , Investment Income and Expenses Publication 551 , Basis of Assets Tax Topic 404 , Dividends How do I report participation in a qualified employee stock purchase plan on my tax return? If you participated in a qualified employee stock purchase plan, you do not include any amount in your gross income as a result of the grant or exercise of your option to purchase stock. When you sell the stock that you purchased by exercising the option, you may have to report compensation and capital gain or capital loss. For additional information on tax treatment and holding period requirements, refer to Publication 525 , Taxable and Nontaxable Income . References: Publication 525 , Taxable and Nontaxable Income I purchased stock from my employer under a qualified employee stock purchase plan. Now I have received a Form 1099-B from selling it. How do I report this? If the special holding period requirements are met, generally treat gain or loss from the sale of the stock as capital gain or loss. However, you may have compensation income if: The option price of the stock was below the stock's fair market value at the time the option was granted, or You did not meet the holding period requirement. The holding period requirements is that you must hold the stock for more than 2 years from the time the option is granted to you and for more than 1 year from when the stock was transferred to you. If you do not meet these holding period requirements, there is a disqualifying disposition of the stock. The compensation income that you should report in the year of the disqualifying disposition is the excess of the fair market value of the stock on the date the stock was transferred to you less the amount paid for the shares. If the holding period requirements are met, but the option price is below the fair market value of the stock at the time the option was granted, you report the discount as compensation income (wages) when you sell the stock. Generally, this compensation income is the lesser of the excess of the fair market value of the stock on the date of the disposition less the exercise price OR the excess of the fair market value of the stock at the time the option was granted less the exercise price. If the holding period requirement are met and your gain is more than the amount you report as compensation income, the remainder is a capital gain reported on Form 1040, Schedule D (PDF). If you sell the stock for less than the amount you paid for it, your loss is a capital loss, and you do not have ordinary income. For more information, refer to Publication 525 , Taxable and Nontaxable Income , and Publication 551 , Basis of Assets. References: Publication 525 , Taxable and Nontaxable Income Publication 551 , Basis of Assets Form 1040, Schedule D (PDF), Capital Gains and Losses Should I advise the IRS why amounts reported on Form 1099-B do not agree with my Schedule D for proceeds from short sales of stock not closed by the end of year? If you are able to defer the reporting of gain or loss until the year the short sale closes, there are certain notations you can make on your Form 1040, Schedule D (PDF) that will allow you to reconcile your Forms 1099-B to your Schedule D and still not recognize the gain or loss from the short sale. You will also need to attach a statement explaining the details of your short sale and that it has not closed as of the end of the year. Include your name as it appears on the return and your social security number. For more on these rules and exceptions that may apply, refer to Chapter 4 of Publication 550 , Investment Income and Expenses . References: Publication 550 , Investment Income and Expenses Tax Topic 409 , Capital gains and losses Do I need to pay taxes on that portion of stock I gained as a result of a split? No, you generally do not need to pay tax on the additional shares of stock you received due to the stock split. You will need to adjust your per share cost of the stock. Your overall cost basis has not changed, but your per share cost has changed. You will have to pay taxes if you have gain when you sell the stock. Gain is the amount of the proceeds from the sale, minus sales commissions, that exceeds the adjusted basis of the stock sold. References: Publication 550 , Investment Income and Expenses Tax Topic 409 , Capital gains and losses 10.3 Capital Gains, Losses/Sale of Home: Mutual Funds (Costs, Distributions, etc.) I have both purchased and sold shares in a money-market mutual fund. The fund is managed so the share price is constant. All gain is reported as dividends. Do I have to report the sale of these shares? Yes, you report the sale of your shares on Form 1040, Schedule D (PDF), Capital Gains and Losses . Generally, whenever you sell, exchange, or otherwise dispose of a capital asset, you report it on Schedule D. If the share price were constant, you would have neither a gain nor a loss when you sell shares because you are selling the shares for the same price you purchased them. If you actually owned shares that were later sold, the fund or the broker should have issued a Form 1099-B There is no requirement with that form that there be gain or loss on the sale, only a sale or exchange of an investment asset and sales proceeds. References: Publication 564 , Mutual Fund Distributions How do return of principal payments affect my cost basis when I sell mutual funds? A return of principal (or return of capital) reduces your basis in your mutual fund shares. Unlike a dividend or a capital gain distribution, a return of capital is a return of part of your investment (cost). However, basis cannot be reduced below zero. Once your basis reaches zero, any return of principal is capital gain and must be reported on Form 1040 Schedule D (PDF), Capital Gains and Losses . References: Publication 564 , Mutual Fund Distributions How do I calculate the average basis for the sale of mutual fund shares? In order to figure your gain or loss using an average basis, you must have acquired the shares at various times and prices and have left them on deposit in a managed account. There are two average basis methods: Single-category method, and Double-category method. Single-category method. First, add up the cost of all the shares you own in the mutual fund. Divide that result by the total number of shares you own. This gives you your average per share. Multiply that number by the number of shares sold. Double-category method. First, divide your shares into two categories, long-term and short-term. Then use the steps above to get an average basis for each category. The average basis for that category is then the basis of each share in the sale from that category. Once you elect to use an average basis method, you must continue to use it for all accounts in the same fund. You must clearly identify on your tax return the average basis method that you have elected to use. You do this identification by including "AVGB" in column (a) of Form 1040, Schedule D (PDF) . Refer to Publication 564 , Mutual Fund Distributions, Sales, Exchanges and Redemptions . References: Publication 564 , Mutual Fund Distributions Form 1040, Schedule D Instructions If I used an average basis method for shares of one mutual fund I sold, do I have to use it for all mutual funds I sell? No, you may use a different method, as long as you have not used an average basis method for that fund previously. Once you have elected to use an average basis method to compute the gain or loss on shares in a mutual fund, you must use that same method for the sale of shares from any account in that same fund. References: Publication 564 , Mutual Fund Distributions How do I calculate the average cost method of a mutual fund if the fund price splits? If your mutual fund splits, or adjusts its price, it is treated like a stock split. Your total basis doesn't change after the split, but since you now own more shares without paying any more money, your per-share basis will decrease. To calculate your per-share basis, divide the total cost that you have invested in the fund (minus any shares previously sold) by the current number of shares that you hold. References: Publication 564 , Mutual Fund Distributions I received a 1099-DIV showing a capital gain. Why do I have to report capital gains from my mutual funds if I never sold any shares? A mutual fund is a regulated investment company that pools funds of investors allowing them to take advantage of a diversity of investments and professional asset management. You own shares in the fund, but the fund owns assets such as shares of stock, corporate bonds, government obligations, etc. One of the ways the fund makes money for its investors is to sell these assets at a gain. If the asset was held by the mutual fund for more than one year, the nature of the income is capital gain, which gets passed on to you. These are called capital gain distributions, which are distinguished on Form 1099-DIV (PDF) , from income that is from other profits, called ordinary dividends. Capital gains distribution are taxed as long term capital gains regardless of how long you have owned the shares in the mutual fund. If your capital gains distribution is automatically reinvested, the reinvested amount is the basis of the additional shares purchased. References: Publication 564 , Mutual Fund Distributions 10.4 Capital Gains, Losses/Sale of Home: Losses (Homes, Stocks, Other Property) Is the loss on the sale of your home deductible? The loss on the sale of a personal residence is a nondeductible personal loss. References: Publication 523 , Selling Your Home Tax Topic 409 , Capital gains and losses I own stock which became worthless last year. Can I take a bad debt deduction on my tax return? If you own securities and they become totally worthless, you can take a deduction for a loss, but not for a bad debt. The worthless securities are treated as though they were capital assets sold on the last day of the tax year if they were capital assets in your hands. Report worthless securities on Form 1040, Schedule D (PDF), in Part 1 or 2 depending on whether you held the stock short term and write "Worthless." In the applicable column of Schedule D. For additional information, refer to Chapter 4 of Publication 550 , Investment Income and Expenses (Including Capital Gains and Losses). For more information on bad debts, refer to Tax Topic 453 , Bad Debt Deduction . References: Publication 550 , Investment Income and Expenses (Including Capital Gains and Losses) Form 1040, Schedule D (PDF), Capital Gains and Losses Tax Topic 453 , Bad Debt Deduction More Frequently Asked Tax Questions Accessibility | FirstGov.gov | Freedom of Information Act | Important Links | IRS Privacy Policy | U.S. Treasury
Texas Land Office Announces
EERE State Activities and Partnerships: Texas Land Office Announces "Wind Rush" Search Help More Search Options Search EERE Information Center Printable Version Back to News Texas Land Office Announces "Wind Rush" December 03, 2003 The Texas Land Office hopes to spur leases of the rights to develop wind energy resources on state lands and thus increase revenue to the state's educational fund. Credit: Texas Land Office Texas General Land Office Commissioner Jerry Patterson announced on October 23 the availability of leases for wind power generation on state lands. Calling it a modern-day "wind rush," Patterson said, "The 'open for wind business' sign is hanging on the door of the Land Office." He plans to open bidding for leases of state lands along the Gulf Coast and in western Texas, where there are excellent wind resources. The proceeds from the sales will go to the state's schools. Under the Texas Constitution, the Texas Land Office is responsible to maximize assets on state lands to fund the Permanent School Fund. As of October 2003, the office provides $700 million per year to the fund. Patterson believes Texas has advantages over other states for quickly developing wind power along its coast. The waters off the Texas coast are shallower than those of nearby states, and Texas owns the land out to 10.3 statute miles. There are many abandoned oil and gas platforms in the gulf that he believes developers could one day use for wind power generation. And by allowing wind developers to deal with one landowner (on state lands), terms for the leases will be standard and predictable. For details, see the land office's announcement . Printable Version Skip footer navigation to end of page. Webmaster | Security & Privacy | EERE State Activities & Partnerships Home | EERE Home U.S. Department of Energy Content Last Updated: May 24, 2005
Texas Land Trusts About
Texas Land Trust Council: News Maincontent Local Navigation Supplemental Information print friendly search Regulations Publications Outdoor Learning Kids Game Warden Grants Get Involved Shop FAQ Calendar Español Experience Texas Fishing & Boating State Parks & Destinations Hunting & Wildlife Land & Water Doing Business Home Land & Water Land Private Tltc News Texas Land Trusts About Texas Land Trusts Starting a Land Trust Texas Land Trust Directory Foreword Listing Regional Index About the Texas Land Trust Council ( TLTC ) TLTC Board of Directors and Honorary Council News 2004 TLTC Conference Speech Bulletin Board TLTC Publications Land Trust Resources Texas Land Trusts Top 1-Million Mark in Acres Conserved What's this seal? 2004 Statewide Land Trust Conference What's a Lone Star Land Steward? Preserving Texas's Cultural Heritage Turning Brownfields Green Private Landowners Wildlife/Agricultural Tax Exemption The 2004 Statewide Land Trust Conference was held on Feb. 28-29 in Austin, Texas. This years' event was hosted by Texas Parks and Wildlife Department, National Parks Service and the Texas Land Trust Council. A total of 176 attendees were made up of representatives from 24 land trusts, numerous state agencies, federal agencies, city and county agencies, as well as river authorities. Participants included appraisers, range managers, attorneys, landowners, realtors, and corporate representatives. Several new organizations were at the conference this year including the National Wild Turkey Federation. While Texans made up the majority of the crowd; TLTC was pleased to welcome folks from Washington D.C., South Carolina, Colorado, Oklahoma, and Massachusetts. Saturday's morning plenary session sparked lots of interest. The panel of speakers discussed Ethics & Integrity in Land Conservation. Read the text of the speech from Ann Hamilton of the Houston Endowment from the Statewide Land Trust Conference. Event sponsors included Baker-Botts L.L.P., Locke Liddell & Sapp L.L.P. , Natural Texas, Guadalupe-Blanco River Trust, Lower Colorado River Authority, Texas Department of Agriculture, Jim Jeffries MAI, Magnolia Charitable Trust, Shield-Ayres Foundation, Jacob and Terese Hershey Foundation, C.F. Zavala Group and Integra Realty Resources. Contact Us | Help | Accessibility | Media | Site Policies | Complaints | Intranet | State of Texas | TRAILS Search | TexasOnline | Compact with Texans Texas Parks and Wildlife Department , 4200 Smith School Road, Austin, TX 78744 Toll Free: (800) 792-1112, Austin: (512) 389-4800 Content of this site © Texas Parks and Wildlife Department unless otherwise noted. Last modified: July 29, 2005, 4:38 pm