Boot

(redirected from Boot sector)
Also found in: Dictionary, Thesaurus, Medical, Legal, Acronyms, Encyclopedia, Wikipedia.
Related to Boot sector: Boot sector virus

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 ?
For example, once an infected boot sector is read or an infected program is executed, the virus looks for a specific event trigger such as the time of day or a counter contained within the virus code.
This will prevent pure boot sector viruses from taking control of your computer
Five products rang up perfect scores for on-demand detection of in-the wild file and boot sector viruses: Dr.
Products were tested for detection of standard, polymorphic, and in-the-wild - real world - viruses (both boot sector and file viruses), as well as for scan time and false positives on a clean hard disk.
They have succeeded in developing code that loads from the boot sector of the hard drive, stays alive while Windows boots up, then loads parts of itself and injects to the operating system when Windows is up and running, and manages to hide all this very effectively.
Use of this technology protects the master boot sector, computer applications and the on-board technology that controls the disk, regardless of computer operating system or access permissions.
When an infected file or boot sector is executed, the virus becomes active and can replicate.
com, today announced a family of hard drive enclosures which encrypt and decrypt the entire hard drive in real time, including boot sector, temp files, swap files and the operating system, without degrading system performance.