In real estate, capital gains are the difference between the purchase price of your real estate and the price you sell it for. Capital gains tax is what you pay on that difference, after adjusting for a variety of exemptions, deductions and tax breaks.ake the purchase price of your property and add the cost of any improvements, Realty Times advises. If you bought a rental home for $300,000, for instance, that would be the basis for calculating your gains.
Surface Mining Control and Reclamation Act (SMCRA, US) Originally passed in 1977, the Surface Mining Control and Reclamation Act (SMCRA; PL 95-87; 30 USC ch. 25; SMCRA) regulates strip or surface coal mining permits and coal mining area reclamations in the US. The Act is administered by the US Department of the Interior.
The American Tunnel was constructed from 1959-61, extending beyond the Gold King property to the Sunnyside Mine workings. The disastrous Lake Emma flood in 1978 forced the closure of the mine. A treatment plant was commissioned for water discharges from the tunnel in the fall of 1978 and that plant was redesigned and upgraded in the late 1980s. In 1996 a bulkhead was installed at the American Tunnel portal.