Trunk (car)

The trunk (North America and Jamaica) or boot (Commonwealth English) of a car is the vehicle's main storage compartment. In South Asia the trunk is usually called a dickie/dicky or slang diggy (Native: डिकी/डिग्गी/ڈکی/ڈگی ).

Designs

The trunk or luggage compartment is most often located at the rear of the vehicle. Early designs included an exterior rack mounted on the rear of the vehicle to which it was possible to attach a real luggage trunk. Later designs integrated the storage area into the vehicle's body and evolved to provide a streamlined appearance. The main storage compartment is normally provided at the end of the vehicle opposite to which the engine is located.

Some mid-engined or electric cars have luggage compartments both in the front and in the rear of the vehicle. Examples include the Volkswagen Type 3, Porsche 914, Porsche Boxster, Toyota MR2, and Tesla Model S. (Tesla calls their front trunk a "frunk".) The mid-engined Fiat X1/9 also has two storage compartments, although the rear one is small, easily accessible, and practically cuboid in shape.

Fen

A fen is one of the main types of wetland, the others being grassy marshes, forested swamps, and peaty bogs. Along with bogs, fens are a kind of mire. Fens are usually fed by mineral-rich surface water or groundwater. They are characterised by their water chemistry, which is pH neutral or alkaline, with relatively high dissolved mineral levels but few other plant nutrients. They are usually dominated by grasses and sedges, and typically have brown mosses in general including Scorpidium or Drepanocladus. Fens frequently have a high diversity of other plant species including carnivorous plants such as Pinguicula. They may also occur along large lakes and rivers where seasonal changes in water level maintain wet soils with few woody plants. The distribution of individual species of fen plants is often closely connected to water regimes and nutrient concentrations.

Fens have a characteristic set of plant species, which sometimes provide the best indicators of environmental conditions. For example, fen indicator species in New York State include Carex flava, Cladium mariscoides, Potentilla fruticosa, Pogonia ophioglossoides and Parnassia glauca.

Car (surname)

Car is a surname. Notable people with the surname include:

Car (Greek mythology)

Car or Kar (Greek: Κάρ) is a name in Greek mythology that refers to two characters who may or may not be one and the same.

The name "Car" is unrelated to the English word "car" (vehicle).

Car of Megara

According to Pausanias, Car was the king of Megara and the son of Phoroneus (and Cerdo). His tomb was located on the road from Megara to Corinth. The acropolis at Megara derived its name Caria from him.

Car of the Carians

Herodotus mentions a (probably) different Car, brother of Lydus and Mysus; the three brothers were believed to have been the ancestral heroes and eponyms of the Carians, the Lydians and the Mysians respectively. This Car was credited by Pliny the Elder with inventing the auspicia.

Car was also said to have founded the city Alabanda, which he named after Alabandus, his son by Callirhoe (the daughter of the river god Maeander). In turn, Alabandus's name is said to have been chosen in commemoration of his Car's victory in a horse fight— according to the scholar Stephanus of Byzantium, "Alabandos" was the Carian word for "winner in a horse fight". Another son of Car, Idrieus, had the city Idrias named after himself.

Boot

A boot is a type of footwear and a specific type of shoe. Most boots mainly cover the foot and the ankle, while some also cover some part of the lower calf. Some boots extend up the leg, sometimes as far as the knee or even the hip. Most boots have a heel that is clearly distinguishable from the rest of the sole, even if the two are made of one piece. Traditionally made of leather or rubber, modern boots are made from a variety of materials. Boots are worn both for their functionality – protecting the foot and leg from water, extreme cold, mud or hazards (e.g., chemicals) or providing additional ankle support for strenuous activities with added traction requirements (e.g., hiking) – and for reasons of style and fashion.

In some cases, the wearing of boots may be required by laws or regulations, such as the regulations in some jurisdictions requiring workers on construction sites to wear steel-toed safety boots. Some uniforms include boots as the regulated footwear. Boots are recommended as well for motorcycle riders. High-top athletic shoes are generally not considered boots, even though they do cover the ankle, primarily due to the absence of a distinct heel. In Britain, the term may be used to refer to football (soccer) cleats.

Internal Revenue Code section 1031

Under Section 1031 of the United States Internal Revenue Code (26 U.S.C. § 1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due. In 1979, this was expanded by the courts to include non-simultaneous sale and purchase of real estate, what is colloquially known as a Starker exchange.

Summary

To qualify for Section 1031 of the Internal Revenue Code, the properties exchanged must be held for productive use in a trade or business or for investment. Stocks, bonds, and other properties are listed as expressly excluded by Section 1031 of the Internal Revenue Code, though securitized properties are not excluded. The properties exchanged must be of "like kind", i.e., of the same nature or character, even if they differ in grade or quality. Personal properties of a like class are like-kind properties. Personal property used predominantly in the United States and personal property used predominantly elsewhere are not like-kind properties.

Boot (medical)

A boot is a medical device worn during treatment and recovery of a variety of foot injuries. Along with orthopedic casts, leg braces, splints and orthotics, it is a form of immobilizing and weight bearing for injuries to the foot area.

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