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.
Surface mining is a highly-regulated, highly-sophisticated mining method used to mine coal that is near the surface of the earth.It relies on advanced hydrological and civil engineering techniques to safely extract coal in an environmentally and economically responsible manner.his rock is then placed on previously mined areas, or within engineered âfillâ areas. The cut and fill process used in surface mining is the same process that has been used for years in highway construction and real estate development projects.