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.
It is the opposite of underground mining, in which the overlying rock is left in place, and the mineral removed through shafts or tunnels. Surface mining began in the mid-sixteenth century and is practiced throughout the world, although the majority of surface mining occurs in North America.It gained popularity throughout the 20th century, and is now the predominant form of mining in coal beds such as those in Appalachia and America's Midwest.trip mining is only practical when the ore body to be excavated is relatively near the surface. This type of mining uses some of the largest machines on earth, including bucket-wheel excavators which can move as much as 12,000 cubic meters of earth per hour.