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 ?
In their first project, a next generation wireless communications SoC for office automation applications, Ricoh achieved a 90% savings in operating system porting and boot loader software development time with CoWare virtual hardware platforms compared to previous experience with traditional design methods and FPGA prototyping.
After the installation, select Recovery mode inside the Boot loader mode.
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.
The AMCC Acadia kit follows the strong example set by the prior AMCC evaluation kits: a proven, high-quality hardware reference design backed by complete software support from boot loader through operating system.
com/2013/05/01/att-samsung-galaxy-s4-bootloader-unlocked/) 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.
The BSP contents are designed to include a boot loader, OEM adaptation layer (OAL), device drivers for peripherals on the i.
If the phone enters normal mode then retry the process to boot into the boot loader mode.
Avnet's engineering services for Windows Embedded include custom boot loader development; board support package creation; application porting and development; third-party application and device driver integration; image building and footprint optimization; and design and code review.
The company also sells boot loaders, debuggers and several programmers for production and development use.