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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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


(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.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.


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.
Copyright © 2008 H&R Block. All Rights Reserved. Reproduced with permission from H&R Block Glossary
References in periodicals archive ?
The Cypherbridge Systems uSSL product family is an ideal solution for a wide variety of security applications including point-of-sale payment systems, machine-to-machine, and industrial control applications where a small-footprint, standards based solution is needed for client authentication, RSA based encryption, in-memory or in-file bulk security, boot loader firmware verification, MCU/FPGA authentication and encryption, trust chip platform authentication, and a range of application specific requirements.
If the boot loader is locked, you need to perform certain steps displayed on the screen of your tablet.
Reboot the smartphone to Boot loader mode by pressing and holding Volume Down and Power keys at the same time.
Reboot your smartphone to Boot loader mode by pressing and holding Volume Down and Power keys at the same time.
If you haven't unlocked the boot loader, you need to follow the instructions displayed on your smartphone.
Unlocking the boot loader and rooting the device will cost its current warranty and may actually cost additional payment from network carriers to cover new warranty for modified devices.
Be reminded that unlocking the boot loader without TA backup will lead to irreversible loss of DRM keys on the smartphone.
Users are required to unlock their device's boot loader to be able to install CyanogenMod ROMs and enjoy a whole new user experience.
( Renown hacker, Dan Rosenberg reports that he has been able to bypass the boot loader on the AT&T Galaxy S4 model, and many expect that he will release a bootloader unlocking tool at some point.
. If the phone enters normal mode then retry the process to boot into the boot loader mode.