Boot

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Related to Boot loader: Boot manager

Boot

Money or an asset added to a trade in order to make it reflect the fair market value of the assets being traded. A common example of a boot is a trade between a new car and an old car. The person trading the old car will usually add money or another asset to the deal in order to make it "even." The boot is often taxable even in an otherwise tax-free transaction.

boot

(1) Money or other property that is not like-kind and is given to make up the difference in value between two properties exchanged in a like-kind exchange under Section 1031 of the Internal Revenue Code.If a gain would otherwise be recognized on the transaction,except for the intervention of the 1031 vehicle,then gain must be recognized and taxes paid to the extent of the value of the boot. (2) Especially in Texas, it is common among property developers to require some type of boot to show that more than money is involved in their business transactions.

Example: A seller might agree to sell prime property for $12,000,000, but only if the buyer throws in a particularly handsome bronze statue sitting on his desk.

Boot

Cash or property of a type not included in the definition of qualifying property for purposes of structuring a nontaxable exchange. The receipt of boot will cause an otherwise tax-free transfer to become taxable to the extent of the lesser of the fair market value of the boot or the realized gain on the transfer. Examples of nontaxable exchanges that could be partially or completely taxable due to the receipt of boot include transfers to controlled corporations and like-kind exchanges.
References in periodicals archive ?
Additional on-screen instructions will appear in case the Boot loader has not been unlocked yet.
The feature-rich DK-LM3S9B96 development kit includes the development board, all required cables (JTAG, Ethernet, USB, USB OTG-to-Host and USB OTG-to Device cables), four different evaluation tools suites for popular development tools, documentation, a complete StellarisWare Firmware Development Package (including the free StellarisWare Driver Library, Boot Loader, Graphics Library, and USB Library), a USB Flash Drive, a microSD Card, an 8 MB SDRAM memory module, and a breakout board for the External Peripheral Interface - everything a developer needs to get up and running in 10 minutes or less, for a superb "out-of-the-box" experience.
The usecBoot boot loader starts by authenticating the firmware image during MCU initialization using the firmware security header.
Source code is also available for a second-level boot loader, enabling it to be modified for different memory implementations.
The Module is preprogrammed with a boot loader and a control shell to allow control of the Module from a terminal program.
Android L user experience is achievable on certain devices running Android KitKat version, by installing certain apps without requiring any root access or unlocking the boot loader.
To support application development the following functionalities are available: graphical user interface, communication ports, ATmega1284P port pins available on headers, on-board temperature sensor, voltage sensor, relay driver, boot loader and ISP support for programming.
The Secure Boot feature of Mamba is fenced off by a cryptographic boundary, allowing manufacturers to store critical security parameters on the SoC to authorize access to a boot loader, associated operating system and applications.
Users are also required to unlock the boot loader in order to install the image file and root access to install a custom recovery.
Once configured, VTOS is a design specific hardware test platform downloadable through a number of methods including a boot loader and JTAG.
SSL[TM] extends our security product lineup targeted to a range of embedded price-performance points, including SSH[TM] secure shell and tunneling, Load[TM] secure boot loader and installer, and the breakthrough pico-server for HTML and M2M XML applications.
In addition, users should know that CM 11 requires an unlocked boot loader for the installation.