Transcript Federal Policy III Internal Revenue Code Provisions

Federal Policy III
Internal Revenue Code Provisions
• Deductions for mortgage interest and property taxes on second homes
• Casualty loss deduction for damage caused by natural hazard
• Rental property expenses considered business expenses
• Accelerated depreciation on rental property
Slide 30.1
Session Name: Managing Development in
the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
“Hard” Erosion Control Structures
Rockfill Breakwater – Gibson’s Landing, British Columbia
Source: http://www.eng.ucalgary.ca/CSCE-Students/coastal_breakwaters.htm
Slide 30.2
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
“Hard” Erosion Control Structures
Earthfill Breakwater – Montreal, Quebec
Source: http://www.eng.ucalgary.ca/CSCE-Students/coastal_breakwaters.htm
Slide 30.3
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
“Hard” Erosion Control Structures
Newport Jetty, Oregon
Source: http://www.wrh.noaa.gov/Portland/images/newportjetty.jpg
Slide 30.4
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
Hard” Erosion Control Structures
Seawall;Galveston, Texas
Source:http://greenlightwrite.com/Galseawall.JPG
Slide 30.5
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
USACOE Beach Nourishment
Shell Island Resort Sandbags, North Carolina
Source: http://www.ncsu.edu/coast/shell/photo/photo.html
Slide 30.6
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
USACOE Beach Nourishment
Palm Beach, Florida, Beach Nourishment Project
“Palm Beach County has
constructed or participated in
at least 9 beach nourishment
projects. This coastal
management option provides
storm protection to uplands by
adding sand to the littoral
system and reduces the need
for coastal armoring. Potential
environmental impacts are
minimized by thorough
geotechnical evaluation and
careful delineation of a borrow
area. The Alaska dredged
nearly 783,000 cubic yards of
offshore sand for the Ocean
Ridge Shore Protection Project
in 1998”
Slide 30.7
Source:
http://www.pbcgov.com/erm/divisions/enhancement/beach1.htm
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
USACOE Beach Nourishment
Palm Beach, Florida, Beach Nourishment Project
“Sand was
transported from
the dredge to the
beach by floating
and submerged
pipe line.”
Source: http://www.pbcgov.com/erm/divisions/enhancement/beach1.htm
Slide 30.8
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
USACOE Beach Nourishment
Palm Beach, Florida, Beach Nourishment Project
“Thirty inch
pipe discharged
up to 60,000
cubic yards of
sand per day
onto the
beach.”
Source: http://www.pbcgov.com/erm/divisions/enhancement/beach1.htm
Slide 30.9
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
USACOE Beach Nourishment
Palm Beach Florida Beach Nourishment Project
“Bull
dozers moved and
shaped the sand after it
was pumped ashore.”
Source:http://www.pbcgov.com/erm/divi
sions/enhancement/beach1.htm
Slide 30.10
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
US Army Corps of
Engineers –Beach
Nourishment Projects
in Florida
Slide 30.11
Source:http://beach15.beaches.fsu.edu
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
Land Ownership- National Park Service
Olympic National Park
http://gorp.away.com/gorp/resource/us_ns/nc/map_capeh.htm
Slide 30.12
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
Land Ownership- National Park Service
National Park Service – National Parks in US
Cape Cod National Seashore
Source:
http://gorp.away.com/gifs/states/ma/m_capens.gif
Slide 30.13
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
Land Ownership – National Park Service
Source:http://gorp.away.com/gifs/sta
tes/nc/m_capeha.gif
Slide 30.14
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
Land Ownership- Department of Defense
Source:ttp://www.cr.nps.gov/nagpra/DOCUMENTS/BasesMilitaryMAP.htm
Slide 30.15
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course
Managing Development in the Coastal Zone, Federal Policy III:
Land Ownership- Department of Agriculture
US Forest Service Lands across the US
http://www.4x44u.com/Features/RecreationFee/fslandsmap.jpg
Slide 30.16
Session Name: Managing Development
in the Coastal Zone, Federal Policy III….
Coastal Hazards Management Course