Boot

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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 ?
A virus also may infect the boot sector or partition table of a disk.
5 percent of all in-the-wild viruses, including every in-the-wild boot sector virus.
Although it is not necessary to understand in detail these different infection methods, the differences between boot sector and file viruses are important.
The devices are offered in x8 and x16 organizations in boot sector and uniform sector configurations.
These tools can be used to edit the registry settings that prevent booting, copy files from a dead system to removable media, repair partition table and boot sector errors, remotely access systems for repair, replace lost or forgotten passwords, monitor file and registry activity network-wide, detect the presence of Trojans and other malicious code and defeat viruses that spread in Windows environments.
Forming an impenetrable barrier between the laptop computer and the hard disk, all the data stored on the laptop - including all the files, boot sector and the temporary files, are encrypted by Guardisk using the powerful 128-bit AES (Rijndael) encryption algorithm.
Specifications Model LHF00L01 Memory capacity 16Mb 64KB symmetrical blocks x 30 Memory block configuration 8KB top boot sector x 8 4KB bottom boot sector x 16 Power supply voltage 3.
For example, these tools can edit the registry settings that prevent booting, copy files from a dead system to removable media, repair partition table and boot sector errors, remotely access systems for repair, replace lost or forgotten passwords, monitor file and registry activity network-wide, detect the presence of Trojans and other malicious code, and defeat viruses that spread in Windows environments.