I graduated from college in 1980 with a business degree that emphasized real estate and my father had been selling and buying commercial properties and I wanted to fit in his walking shoes.  

Currently, I'm running two lists - one is more of the "shotgun" approach where I only have a broad understanding of the facility/market and the other is the more targeted "rifle" approach emphasizing my knowledge of their facility and local market.

I want to emphasize to her that my interest in REI is not to get rich quick, but to gain financial independence so that we both can spend as much time with our new daughter as she grows up.

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.