Boot

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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 ?
3, which adds wireless capabilities to its market-leading PBConnex pre-boot network authentication, at Booth 939 at the RSA Conference being held February 27-March 2, 2012 in San Francisco.
PBConnex, a feature of SecureDoc, authenticates users and encrypted devices against Microsoft (Nasdaq: MSFT) Active Directory and the SecureDoc Enterprise Server in the pre-boot environment - before the key to decrypt and load the operating system is available.
2, making the advanced features of the UEFI specification such as Secure Boot for enhanced platform security and pre-boot touch support available to manufacturers.
WinMagic's innovative solutions, such as SecureDoc with PBConnex, the first full-disk encryption solution with pre-boot networking, have been responsible for eliminating many of the traditional barriers to data protection by making it just as easy to deploy, manage and use encrypted devices as unencrypted devices - making it a good fit for the Canadian government from both a security and cost perspective.
The powerful capabilities provided by the EFI enable more in-depth control than ever before of the pre-boot and boot environments.
The solution delivers efficient interface between a device's operating system and the platform firmware, and features advanced pre-boot authentication and embedded cryptography.
SecureDoc offers even further flexibility when it comes to dealing with the security of information on Macs by offering two strategic differentiators: Removable Media Encryption (RME) which enables both Mac and Windows users to share information securely between devices, and pre-boot networking PBConnex (http://www.
DriveArmor offers pre-boot authentication (PBA) capability to enforce policy-driven access control as soon as the self-encrypting Momentus drive powers up, preventing unauthorized users at pre-boot from logging into the computer.
0 reportedly features a remote help feature, allowing users to reset their password through the help desk; a single sign-on feature; broader security for all system files starting from a pre-boot authentication; as well as an updated user interface that allows customization of the login screen, the company claims.
com), the prominent innovator in disk encryption, today launches SecureDoc with PBConnex, the first full-disk encryption solution with pre-boot networking.
Early application is recommended in order to participate in pre-Boot Camp offerings, including events and online resources.
The SafeBoot suite of mobile data security solutions allows organizations to encrypt and secure content not only at the pre-boot and file levels, but also devices, peripherals and ports.