1231 property

1231 Property is a category of property defined in section 1231 of the U.S. Internal Revenue Code. 1231 property includes depreciable property and real property (e.g. buildings and equipment) used in a trade or business and held for more than one year. Some types of livestock, coal, timber and domestic iron ore are also included. It does not include: inventory; property held for sale in the ordinary course of business; artistic creations held by their creator; or, government publications.

History

The 1954 version of the Internal Revenue Code included section 1231 covering certain property held by a business. The original section covering this matter - namely, section 117(j) of the Internal Revenue Code of 1939 - was enacted in 1942. The law was originally conceived as a way to help the shipping industry during World War II.

The present version of the Internal Revenue Code has retained section 1231, with the provision now applying to both property lost in an involuntary conversion, and to the sale or exchange of certain kinds of business-use property.

Come Sail Away – The Styx Anthology

Come Sail Away – The Styx Anthology is a musical album by Styx, released on May 4, 2004. It is a compilation consisting of two compact discs and contains a thorough history of the band. The album encompasses many of the band's most popular and significant songs, ranging from the band's first single from their self-titled album, "Best Thing," through the song "One with Everything," a track included on Styx's most recent album at the time of release, Cyclorama.

The most notable omission from the compilation is "Don't Let It End," Dennis DeYoung's top-ten single from their 1983 album, Kilroy Was Here.

This is the only Styx compilation album to date to combine the original versions of songs from the band's early Wooden Nickel albums with their later material. Their Wooden Nickel breakout hit "Lady" was included on the 1995 Greatest Hits collection, but as a note-for-note re-recording, labelled "Lady '95." As such, this is the first truly career-spanning collection for the band ever compiled.

Sir Sly

Sir Sly is an American indie pop band, formerly known as "The Royal Sons", formed and based in Los Angeles, California, United States. The band is fronted by vocalist Landon Jacobs with instrumentalists Jason Suwito and Hayden Coplen accompanying him. While they originally operated together under the band name "The Royal Sons", the trio gradually built a steady following and managed to top The Hype Machine chart, eventually revealing their identities. Their original band gathered over $13,000 in a Kickstarter campaign, released an album, and then split up. Now they have come together under the new band name of "Sir Sly"

Their debut single, "Ghost", was released on March 4, 2013, on the National Anthem and Neon Gold labels followed by the single "Gold" on May 21, 2013. "Gold" peaked at No. 30 on the Billboard Alternative Songs chart and No. 45 on the Rock Airplay chart. "Gold" is also featured in the video game, MLB 14: The Show.

They gained international fame after the Assassin's Creed IV: Black Flag accolade trailer was released in which their song "Gold" was used.

Gold (2015 film)

Gold. is a German experimental short documentary film directed by Alexander Tuschinski. It intercuts abandoned 19th century gold-mining towns in the desert with sequoia trees in a forest. The film had its world premiere at Mykonos Biennale on July 3, 2015, where it was screened in competition and received the Biennale's Golden Pelican Award by Lydia Venieri. It had its German premiere at Berlin Short Film Festival on July 4, 2015.

Production

The film is set to the fourth movement of Beethoven's seventh symphony, which has been called "Apotheosis of Dance" by Richard Wagner. The director's intention was to intercut nature and human structures to show nature overtaking. It was filmed with a tight schedule and the crew travelled long distances in a short amount of time to get many different shots needed. Tuschinski edited the film from six hours of material from "countless camera-angles", as most shots are shown only very briefly due to the often rapid editing. Planning the film, he was inspired by the early works of his friend and mentor Hugo Niebeling that connect cinematoraphy and music in a very direct way.