We emphasize education in our company and we live that belief with this contest and by all the free events we do locally to educate.

I realize curb-appeal is everything when selling, but in the buy and hold world of renting, perspective tenants care more about the inside of the apartment and the neighborhood.To emphasize this point further, we were not even going to use outside photos, though we could be persuaded.

As Charles has emphasized there are tax consequences to what you are proposing, irrespective of your contention that there is no "sale value in the transaction."

I will emphasize the unusual way the bid fell to me and the fact that 2 people told me it was a first mortgage.

I emphasized the 'S' because It would take one successful deal to acquire a car.

Regardless of the fact that I got a business degree that emphasized real estate I got into the construction business.  

I agree with emphasizing the pool. 

She emphasizes, like anyone should, on people's needs before the big profit.

My attorney emphasized that I should always have the phrase "jointly and severally" responsible for the rent.  

Those same conversations have emphasized that the ongoing MAINTENANCE (and other) costs are higher than expected.