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.
Between 1955 and 1990 it provided about $2 billion to fifty mining projects, broadly categorized as reform and rehabilitation, greenfield mine construction, mineral processing, technical assistance, and engineering. These projects have been criticized, particularly the Ferro Carajas project of Brazil, begun in 1981.