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 Explosives Safety Acts (2) were passed by the state legislature in 1937 and 1957 to regulate the use, storage and handling of explosives primarily to prevent damage from mining operations. In 1945 the Surface Mining Conservation and Reclamation Act was a more comprehensive attempt to regulate surface coal mining.egislation was also passed to encourage the siting of coal refuse disposal areas on lands previously affected by mining (Act 114). In 1996 the Surface Mining Conservation and Reclamation Act was amended one more time to further encourage the private reclamation of abandoned mine lands through remining.