When a shareholder loans money to a corporation, there is a clear expectation that the loan will be repaid. If the loan becomes worthless, deductibility of the loss for tax purposes is based on two criteria: whether (1) a bona fide debt existed, since advances that are not bona fide loans are generally characterized as capital contributions, and (2) the loan is classified as a business or nonbusiness debt. Business bad debts that are completely or partially worthless are deductible as ordinary losses, while nonbusiness bad debts are short-term capital losses only when entirely worthless.(1)Under Sec. 166(d)(2), a business bad debt occurs either from a debt created or acquired in connection with the taxpayer's trade or business, or from the worthlessness of a debt incurred in the taxpayer's trade or business. The distinction between a business and nonbusiness bad debt is a question of fact and must be determined based on the facts and circumstances. The courts, however, have established minimum criteria that must be met before a business bad debt deduction will be allowed. A general understanding of these criteria can be helpful in establishing the conditions under which the courts may allow a business bad debt deduction. This article will discuss these minimum criteria and provide practical suggestions for shareholders who are contemplating making (or have already made) loans to a corporation, to enhance the likelihood of ordinary loss treatment should the loan become worthless. This article will also discuss the tax consequences when a shareholder guarantees corporate loans.Debt Versus Capital ContributionBefore considering whether a loan is a business or nonbusiness debt, the shareholder must first establish that the loan is not a contribution to capital. Often, a shareholder of a closely held corporation will advance funds to it without formally documenting that the advance is a loan that is expected to be repaid in the future.(2) This can be a costly mistake if the corporation becomes insolvent and the debt becomes worthless, since only bona fide loans qualify as bad debt losses under Sec. 166.(3)A bona fide debt "arises from a debtor-creditor relationship based upon a valid and enforceable obligation to pay a fixed or determinable sum of money."(4) In assessing whether an advance to a corporation is a loan or a capital contribution, the courts have concluded that the primary factor is the intent of the parties to the transaction.(5) However, this requires a subjective determination of an individual's state of mind at the time the advance was made. In determining the shareholder's intent in advancing funds to a corporation, the courts have identified numerous factors to be considered, including the following:1. Whether and how the transaction was accounted for on the corporation's books.2. Whether the taxpayer and the corporation executed a written agreement.3. Whether the corporation paid or accrued interest on the loan and whether the taxpayer reported interest income from it.4. Whether repayment was contingent or based on the corporation's earnings.5. Whether the debt was subordinated to other general creditors and if so, to what extent.6. The level of capitalization of the corporation.(6)Provided the corporation is not deemed "thinly capitalized," a properly documented loan agreement, regular interest payments and proper accounting on the corporation's books should generally preclude a reclassification of a loan as a capital contribution.(7)Guarantors' LossesWhen a taxpayer makes payments in satisfaction of an agreement under which the taxpayer acted as a guarantor of a debt obligation, a debtor-creditor relationship arises. A payment in discharge of a taxpayer's obligation under such an agreement is treated as a bad debt when all of the following conditions exist:1. The agreement was entered into in the course of the taxpayer's trade or business or a transaction for profit;2. There was an enforceable legal duty on the taxpayer to make the payment; and3. The agreement was entered into before the obligation became worthless.(8)Under the doctrine of subrogation, the taxpayer's debt does not exist until the corporation defaults on the payment and the taxpayer is forced to satisfy his guarantor obligation.(9) Consequently, a deduction for a bad debt is not allowed until the taxpayer's rights against the debtor become worthless. However, if the debt is worthless when acquired (as in the case of a guarantor that acquired subrogation rights as the result of a default on the debt by an insolvent corporation], the regulations allow the taxpayer a bad debt deduction by testing the validity of the debt at the time the guarantee obligation was entered into, rather than at the time the guarantor satisfies the obligation.(10)Business Versus Nonbusiness Bad DebtOnce it has been established that an advance (or a payment made on a guarantee of an obligation) is a bona fide debt, the taxpayer must determine the type of debt it is. Sec. 166(d)(2) defines a nonbusiness debt as a debt other than one created or acquired in connection with the taxpayer's trade or business, or one in which the loss from worthlessness was incurred in the taxpayer's trade or business. Accordingly, two conditions must exist before a worthless debt is classified as a business bad debt: (1) the taxpayer must be engaged in a trade or business; and (2) at the time the debt was acquired, created or became worthless, it must have been related to the taxpayer's trade or business.(11)Although a shareholder is generally not considered to be engaged in the same trade or business as that of the corporation, shareholders have been successful in claiming ordinary losses for worthless loans to a corporation by establishing that they made the loan either in their capacity as an employee or in the trade or business of acquiring corporations. (Both of these arguments are discussed later.In determining whether the loss from the debt was incurred in the taxpayer's trade or business, a debt that is "proximately related" to the taxpayer's trade or business either when the debt was acquired or created, or at the time of worthlessness, is a business bad debt.(12) Although the extent to which the acquisition or worthlessness of a debt is related to the taxpayer's trade or business is a question of fact that must be determined based on the facts and circumstances, the courts have developed certain criteria that must be met before a deduction for a business bad debt will be allowed.In Generes,(13) the Supreme Court concluded that the proper test in determining whether a bad debt was proximately related to the taxpayer's trade or business is "dominant," rather than "significant," motivation. Generes earned $12,000 working part-time as president of a construction company in which he owned 44% of the stock. He took a $162,000 business bad debt deduction for payments made to a bonding company that had loaned money to the corporation under an indemnity agreement with the taxpayer.(14) The Court found no evidence to support the taxpayer's claim that his "sole" motivation in signing the indemnity agreement was to protect his salary and position as an employee.The Supreme Court instructed the courts to "compare the risk against the potential reward and give proper emphasis to the objective rather than to the subjective" in determining whether a taxpayer's dominant motivation is attributable to his trade or business.(15) In reaching its decision, the Court weighed heavily the following objective factors:* Generes derived three-quarters of his total income from other sources.* His investment in the corporation was significantly larger than his annual salary.* The remainder of the corporation's stock was owned by close relatives.Before a taxpayer can claim that the dominant motivation behind a debt was attributable to his trade or business, the taxpayer first must be engaged in a trade or business. For purposes of Sec. 166, a shareholder generally is not in the same trade or business as the corporation, even when the shareholder owns a controlling interest.(16) However, to the extent that the shareholder is also an employee of the corporation, the shareholder is in the trade or business of being an employee.Trade or Business of Being an EmployeeTo satisfy the dominant motivation standard, an employee of a corporation must demonstrate that the loan was made to the corporation (or third-party loans were guaranteed) to protect his salary and position as an employee. Clearly, when the employee does not own an equity interest in the company, there is no issue concerning the taxpayer's motives for making the loan. However, in an attempt to motivate employees, it is becoming more common for companies to ask or require high-level employees to make equity investments in the business, or to make or guarantee business loans. In these situations, the loans or guarantees should clearly qualify as business loans, because the dominant motive for making them is to protect the employee's position in the company.In general, the key factors to be considered by shareholder-employees who make loans to (or guarantee loans of) a corporation include:* The level of investment in the company.* The level of salary received from the company.* The amount of the loan or guarantee in relation to the first two factors.* The amount of income derived from other sources.* The relative size of the taxpayer's investment in the corporation to his annual salary.* The taxpayer's ownership percentage in the corporation and his relationship to those owning the remainder of the corporation's stock.* The taxpayer's ability to find comparable employment elsewhere.(17) The Litwin(18) case illustrates how these various factors have been used in determining a taxpayer's dominant motivation behind making and guaranteeing loans. Litwin sold his wholly owned corporation, but continued to work for the company and act as chairman of the board. After a subsequent change in ownership, his responsibilities and salary were reduced. At the time, the Litwin was 73 and unable to find comparable employment elsewhere. In an attempt to provide himself with employment and a comparable salary, Litwin started another business.Although the new business had good long-term prospects, it developed cash flow problems. To keep the business going, Litwin made several loans to the corporation and guaranteed loans from banks that totaled over $1.5 million. Because of the company's cash problems, Litwin deferred part or all of his salary for several years.Later on, he sold a controlling interest in the company, retaining only a small percentage of its stock. The bank, however, required Litwin to renew his guarantee on the loans to the corporation. Eventually, the corporation failed and he was forced to honor his guarantees to the bank. Litwin deducted as business bad debts the payments that were made to the bank in satisfaction of these guarantees. The district court ruled in Litwin's favor and allowed a business bad debt deduction.In determining Litwin's motives for making and guaranteeing the loans, the court considered the taxpayer's age and the fact that the loan guarantee ultimately satisfied was actually a renewal of the guarantees after he sold a controlling interest in the business. As a result, the return Litwin could have expected from his investment in the company was significantly lower than the salary he received. Notwithstanding the fact that the guarantee might have been necessary to complete the sale transaction, Litwin apparently demonstrated to the court that it was entered into to protect his continued employment. Had Litwin not sold his controlling interest in the company, a different conclusion regarding his motives might have been reached. Finally, the considerable amount of time Litwin spent working with and for the company after selling most of his stock was an important factor.Generally, if a taxpayer's investment (at the time of the loan or guarantee) in the company is substantially less than his company salary, a strong argument can be made that the loan or guarantee was made to protect the salary income. Also, when a taxpayer is actively engaged in the management of a business, without expectation of significant future capital gain, the employment-related argument is strengthened. Even when the potential gains from the taxpayer's equity interest could be larger than the amounts received as salary, the courts have not ruled out the possibility that the taxpayer could have had a dominant employment-related motive for making loans to the corporation.(19)Another significant aspect in support of a business bad debt classification is that many shareholder-employees rely on their salary, not on their investment (which may or may not be substantial relative to salary), to pay day-to-day living expenses, since investments generally do not provide regular cash income.Example: T is a vice president and 10% owner of a personal service corporation (PSC). The PSC was initially capitalized at $100,000, making T's initial investment $10,000. The shareholders of the PSC personally guarantee loans to the corporation; T's share of such guarantees is (100,000.(20) If T's annual salary as a vice president is $65,000, it would be difficult for the IRS to argue successfully that T guaranteed loans in excess of his salary to protect a $10,000 investment.(21) Instead, a strong argument could be made that T's dominant motivation for guaranteeing the loans must have been to maintain his salary and position in the company, and that he was not primarily concerned with the value of the investment.This argument becomes even stronger when the taxpayer's right to sell stock is limited by the corporation (e.g., a provision granting the corporation the right of first refusal on any sale of stock by the taxpayer, using a formula that is not directly related to market value to determine the purchase price). Additionally, in the case of a PSC, when a shareholder will receive only the return of his initial investment on departure from the company, there is little doubt that loans or guarantees of loans made by the taxpayer were made in his capacity as an employee, not to protect his investment. However, if the taxpayer could easily earn a similar salary elsewhere without guaranteeing the corporation's debt, this argument is weakened.When a taxpayer loans money to a business he created in the belief that he could work only for a corporation in which he held a substantial ownership interest, the courts have held that the taxpayer must provide convincing evidence that the primary motivation for starting up the business was his inability to work for others.(22) However, other valid business reasons exist for starting up a business, and if the only way the taxpayer can receive a salary is by establishing his own business, provided that the appropriate criteria have been met, a business bad debt deduction should be allowed. This argument should apply even when the potential for capital gain is apparent.Trade or Business of Acquiring CorporationsA taxpayer may also claim a business bad debt deduction as a shareholder-employee by demonstrating that he is in the trade or business of seeking out business ventures to acquire, promote, finance, derive a salary from and sell at a profit. This approach is somewhat more limited, as it is more appropriate for entrepreneurs who are major shareholders of several corporations, each of which the taxpayer is actively involved in managing or promoting.When the taxpayer is engaged in a trade or business that involves several businesses, a debt connected to one of the taxpayer's endeavors is per se connected to his overall trade or business.(23) However, for a taxpayer to argue successfully that he is in the trade or business of acquiring corporations, he must be able to distinguish his activities from those of an investor.A debt created or acquired in connection with an activity which, when taken alone, does not constitute a trade or business, but rather is viewed as a segment of a larger overall trade or business, qualifies as a business bad debt with respect to the overall trade or business, provided the relevant criteria are met.(24) Again, it is important for the taxpayer to establish that the kinds of gains derived from the endeavor are not the same as those marking an investor's return (which are generally characterized as gain from dividends or enhancement in the value of the investment). When the taxpayer's primary return from the business is ordinary income and the potential for substantial capital gain is relatively small, it is more likely that the court will find a business motive behind the shareholder's loan to the corporation.Even if the taxpayer's return is directly linked to the services he provides to the corporation, the Supreme Court has held that when the return is that of an investor, the taxpayer has not satisfied the burden of demonstrating that he is engaged in a trade or business. Additionally, if full-time service to one corporation does not constitute a trade or business, it is difficult to establish how the same service to several corporations constitutes a trade or business.(25) However, if the type of return is that of a noninvestor, it is possible that the activity will be considered a trade or business. In making this determination, both the extent to which the taxpayer performs these services and the amount of ordinary income generated from such services are important factors.In some instances, activities not traditionally considered to be a trade or business may be classified as such when they are performed extensively and result in the primary source of income to the taxpayer. For example, if the taxpayer derives the majority of his income from and spends the majority of his time in the pursuit of profit from trading securities, he will be deemed to be engaged in the trade or business of being a securities trader.(26) Another example is a taxpayer who, as a livelihood, devotes the majority of his time and effort to speculating on the stock exchange. In this case, losses incurred as a result of these activities may be treated as having been incurred in the course of a trade or business.(27)In general, the key factors to be considered when determining whether the taxpayer is in the trade or business of seeking out business ventures to acquire, promote, finance, derive a salary from and sell at a profit are:* The taxpayer's income and time spent in pursuit of profit from such activity in relation to other activities.* The number of business ventures the taxpayer participated in during the relevant periods.* The types of services provided by the taxpayer.The argument of being in the business of seeking out business opportunities that could be profitably financed or promoted is enhanced if the taxpayer participates in numerous business ventures throughout the relevant periods of the case. For example, support for the claim may exist if the taxpayer could list five specific loans he made that allowed the debtors to acquire businesses, as well as at least five other ventures in which he invested in hopes of deriving a profit from the future sale of their investments. This argument would be strengthened if the taxpayer could show that he typically invested in or financed these companies, served as financial adviser to the debtors or managers of the businesses, and then sold the interests, usually to the persons who were managing the companies.(28)Similarly, a taxpayer who bought and sold over 30 businesses generally would be considered to be engaged in the trade or business of developing and promoting businesses, primarily because buying and selling businesses for profit may constitute a trade or business, even though the promoter does not receive a fee, commission or other "noninvestor" compensation.29 In such instances, it is necessary for the taxpayer to demonstrate that the dominant motivation behind buying and selling businesses was to earn ordinary income, not to realize potentially large amounts of capital gain. To support this argument, the taxpayer might have to substantiate that he took an active role in developing and promoting the businesses.Timing of the DeductionIn general, a bad debt deduction is allowed in the tax year in which the debt becomes worthless. For a business bad debt, a loss is also deductible when the loan becomes partially worthless.(30) For loan guarantees, provided the bad debt criteria have been met, the deduction is allowed in the tax year in which payment is made. When either a cash-or accrual-basis taxpayer satisfies his obligation under such an agreement with a promissory note, the deduction is allowed when the note is paid, as a bad debt arises only after the taxpayer has made an outlay of cash or of property having a cash value.(31)Therefore, in situations in which the taxpayer is forced to satisfy a guarantee obligation but does not have the cash available, he may be tempted to sign a note promising to pay the debt in the future. However, the taxpayer is better off borrowing the money from a third party (e.g., a financial institution) to satisfy the obligation. Under both scenarios, the taxpayer must repay the corporation's initial debt; however, in the latter case, the taxpayer is able to claim a bad debt deduction immediately.ConclusionWhen a taxpayer is a shareholder-employee in a closely held corporation, the salary derived from his position as an employee is often greater than the amount of his investment in the company. In such a case, the IRS may presume that the taxpayer loaned money to or guaranteed loans of the corporation (usually in amounts far exceeding both investment and salary) to protect his investment in the company. It is more likely, however, that the taxpayer loaned money to (or guaranteed loans of) the corporation either as a condition of employment or to help get the business off the ground and provide himself with a salary. In these cases, it is more reasonable to assume that the taxpayer loaned money to the corporation to preserve a periodic income to cover ordinary living expenses, and that the investment was of secondary concern relative to this desire.The argument can be made for a taxpayer to claim a business bad debt deduction for advances made or guarantees of loans to a corporation of which he is both a shareholder and employee, provided that the facts clearly indicate that the taxpayer's dominant motivation for the loans was to protect his salary and position as an employee. Several cases also support the notion that extensive business activity in the area of corporate acquisitions can constitute a trade or business, and that bad debts related to such a business are deductible as business bad debts. However, before taking a position with respect to the deductibility of a bad debt, taxpayers finding themselves in either of these two positions should consider whether they are able to produce enough evidence to support a business bad debt deduction, as the final determination of any bad debt case rests on an analysis of the facts and circumstances.Accordingly, when a taxpayer loans money to or guarantees loans of a corporation, a written agreement should be prepared that clearly reflects the taxpayer's reasons for entering into the agreement. To successfully claim a business bad debt deduction in the event that the debt becomes worthless, the circumstances at the time of the agreement should support the taxpayer's contention regarding his motivation. The following is a list of suggestions that may be used to support the taxpayer's intentions.* A written agreement should be executed, stating the terms of the loan.* The loan should be interest-bearing (using a market rate of interest), made to the corporation, and not specifically subordinated to the corporation's general creditors.* When guaranteeing a loan on behalf of a corporation, the shareholder should document on the bank note the purpose of the guarantee.* In the case of a shareholder-employee who is required to make loans to the corporation, the employment agreement should be clarified to reflect that the employee is required to loan money to or guarantee the debts of the corporation in his capacity as a (senior) employee of the company. (1) Regs. Sec. 1. 166-5(a)12). (2) In the case of a shareholder with See. 1244 stock, it may be more beneficial to the taxpayer to have the debt reclassified as equity. (3) Regs. See. 1.166-1(c). (4) Id. (5) This assumes that the corporation is not thinly capitalized. See Los Angeles Shipbuilding Drydock Corp., 289 F2d 222 (9th Cir. 1961)(7 AFTR2D 984, 61-1 USTC [paragraph]9329); and Jeannette H. Jennings, 272 F2d 842 (7th Cir. 1959)(4 AFTR2D 6000, 60-1 USTC [paragraph]9136). (6) Otis Newell Elliott, 268 F Supp 521 (DC Ore. 1967)(19 AFTR2D 1323; 67-1 USTC [paragraph]H9368); Leonard Lundgren, 376 F2d 623 (9th Cir. 1967)(19 AFTR2D 1407,67-1 USTC [paragraph]9389); John W. Hough, 882 F2d 1271 (7th Cir. 1989)(64 AFTR2D 89-5569, 89-2 USTC [paragraph]9508), aff'g TC Memo 1986-229; Ray A. Van Clief, 135 F2d 254 (D.C. Cir. 1943)(30 AFTR 1417, 43-1 USTC 99384). (7) Even when the debt is clearly identified as such and treated as a debt on the corporate books, it may be reclassified as equity if the debt-to-equity ratio suggests that the corporation is thinly capitalized. Plantation Patterns, Inc., 462 F2d 712 15th Cir. 1972)(29 AFTR2D 72-1408, 72-2 USTC [paragraph]9494), cert. denied. (8) Regs. Sec. 1.166-9(d). However, a bad debt deduction would not be allowed if, at the time the obligation was entered into, the shareholder-guarantor's payment is construed as a contribution to capital. (9) Max Putnam, 352 US 82 (1956)(50 AFTR 502, 57-1 USTC [paragraph]9200), aff'g 224 F2d 947 (8th Cir. 19551(47 AFTR 1562, 55-2 USTC [paragraph]19604), aff'g TC Memo 1954-141. (10) Regs. Sec. 1.166-9(c). (11) Regs. Sec. 1.166-5(b). (12) Id. (13) Edna Generes, 405 US 93 11972)(29 AFTR2D 72-609, 72-1 USTC [paragraph]19259). For purposes of loan guarantees, the dominant motivation test is applied at the time the guarantee obligation was entered into, not at the time of payment (Regs. Sec. 1. 166-9(d)(1)). (14) This was treated as a bad debt because the company defaulted on several projects and subsequently went into receivership, leaving the taxpayer with no possibility for recovery from the company. This should not be confused with a situation in which the taxpayer makes payments under such a guarantee with an expectation of repayment from the company. (15) Generes, note 13, at 72-1 USTC 83,960. (16) "|A corporation and its stockholders are generally to be treated as separate entities.'" A.f. Whipple, 373 US 193 (1963)(11 AFTR2D 1454,63-1 USTC [paragraph]19466), citing Burnet v. R.P. Clark, 287 US 410 (1932)(11 AFTR 1103, 3 USTC [paragraph]10101, at 63-1 USTC 88,268. (17) Harry Litwin, 983 F2d 997 (10th Cir. 1993)(71 AFTR2D 93-647, 93-1 USTC [paragraph]50,041), aff'g DC Kans., 1991 (67 AFTR2D 91-1098, 91-1 USTC [paragraph]150,229); Generes, note 13; James C. Garner, 987 F2d 267 (5th Cir. 1993)(71 AFTR2D 93-1307, 93-1 USTC [paragraph]50,167), aff'g TC Memo 1991-569. (18) Litwin, id. (19) Litwin, note 17. (20) In this situation, it is possible that some or all of the loan guarantees may be reclassified as capital contributions if the Service argues that the corporation is thinly capitalized. See note 7. (21) In a PSC, amounts are generally paid out to owners as salary, as opposed to dividends or capital gains. (22) Donald C. Niblock, Jr., 417 F2d 1185 (7th Cir. 1969)(24 AFTR2D 69-5792, 69-2 USTC [paragraph]9704), aff'g TC Memo 1968-260. (23) Vincent C. Giblin, 227 F2d 692 (5th Cir. 1955)(48 AFTR 478, 56-1 USTC [paragraph]9103). (24) Lundgren, note 6. (25) Whipple, note 16. (26) Samuel B. Levin, 597 F2d 760 (Ct. Cl. 1979)(43 AFTR2D 79-1057, 79-1 USTC [paragraph]9331), adopting Trial Judge's Report (U.S. Ct. Cl. Trial Div. 1979)(43 AFTR2D 79-612, 79-9 USTC [paragraph]9176). (27) John A. Snyder, 295 US 134 11935)(15 AFTR 1081, 35-1 USTC [paragraph]9344). (28) Elliott, note 6. (29) Frank L. Farrar, TC Memo 1988-385. (30) See. 166(a)(2). (31) Stanley Halle, TC Memo 1983-760; Black Gold Energy Corp., 99 TC 482 (1992).COPYRIGHT 1994 American Institute of CPA'sNo portion of this article can be reproduced without the express written permission from the copyright holder.Copyright 1994, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company. www.thefreelibrary.com/Arguing+the+case+for+a+business+bad+debt+deduction.-a015691470' - www.thefreelibrary.com/Arguing+the+case+for+a+business+bad+debt+deduction.-a015691470 -
Credit: camstockphoto. Hemp is really a 100% legal crop that is grown all across the world, except within the United States. Making money on the web is becoming more and more common as people start to think differently. With the cost of the things increasing, more people are taking charge of their financial situation. Hemp is a 100% legal crop that\'s grown all round the world, except within the United States.Become a dynamic part of many different forums that are under exactly the same topic as your new online business. A blog is yet another method to links to your business\'s web site to assist build it up around the search engines\' ratings. Move forward by setting up defenses from those same failures from happening again.So do short and chunky necklaces. The true test is the place you and also your company deal with them. Always be sure you balance your portfolio! Balance is always key! Sporting a fitted top? Allow yourself some breathing room within your bottoms, unless obviously you are keen about the Catwoman look.Affiliate programs are a really easy and quick approach to start along with your home business. Leave some room inside your budget for the unexpected, having an emergency savings plan. The Internet simplifies everything inside a way no other little bit of technology can, and makes starting a business possible in literally less than an hour. This is accomplished by casting vision for what you want the company to check like. the hemp solution!.It is learning process of time-management, which can make a big difference whether you succeed or fail inside your new venture. People never like to be sold, but they do want to buy! Give them a thing that they will want to buy. If you\'re smart and employ these methods, you will be in a position to easily make customers to your local business.
Houston Electrician is made for all of the house electrical wiring, since long. Make certain you appear into a few unique businesses first. It is sensible that this profession might seem boring and dull from times to times. Electrician training & certificationDon\'t be caught without a solution to these tough interview questionsFirst of all, always show up to the interview neat, clean, presentable, open, honest rather than overly talkative.Another facet to think about is the solar installers\' experience. This is the reason why, a lot of folks have started pursuing the occupation of an electrician nowadays. On average the electrician apprenticeship programs lasts for about 4-5 years. A competent DIYer could fit one, but for that all us, a plumber and electrician could be required. Davies is author of 3 ebooks on small business tax deduction strategies and owner of Fort Wayne Tax Preparation Services.Looking for additional small business tax tips? For a free of charge copy of the 25-page Special Report \"How To Instantly Double Your Deductions\", visit www. So whatever you need to accomplish is always to attend a web-based course and have the certificate so as to start your licensed practice. Step 3Shadow a master electrician. They are ready effortlessly necessary tools and what to provide you with the best service.
Both ashore and at the water, Bay St. Louis is undoubtedly the perfect, charming Mississippi Gulf Coast Community. Near the beaches, the lovely residences along with retail establishments perch suitably over the adjoining beachfronts up on hill side banks. Bay St. Louis, MS 'Old Town' professional enterprise, plus its residential areas organized on a highland whose altitude is TEN to 20 ft higher than water level. As soon as the French explorer, Pierre LeMoyne D'Iberville got to know this locale in 1699, this person provided urbandebris.typepad.com/blog/2015/06/bay-st-louis-ms-real-estate.html - urbandebris.typepad.com/blog/2015/06/bay-st-louis-ms-real-estate.html - thought to designing a fortification at this particular location. On the other hand, the water near the seacoast was simply much too shallow to ship in men plus equipment through the abundant oyster reefs that were normally exposed above the shore line.Bay St. Louis, Mississippi, or the Bay as it is usually regarded by locals, was was established in 1699 and it is actually the third oldest town within the whole United States Gulf Coast. It was designated after King Louis XIV of France. By 1875, there really were 22 passenger train stops in Bay St. Louis that took passengers to as well as from both Mobile, Alabama and New Orleans LA.In the 1870's, Bay St. Louis was viewed as a health resort plus the recreations and interests such as sailing, water craft, deep ocean sport fishing, resting on the stunning sugar-white sand beaches still stay. Bay St. Louis still supplies sea food as well as regionally grown vegetables, as well as produce intended for regional consumption.Throughout the 1920's, a two mile in length timbered bridge was actually constructed spanning the Bay St. Louis Bay which linked Bay St. Louis to the neighbouring Pass Christian and also the other cities on the Mississippi Gulf South. This particular span totally replaced the ferry boat services in 1928.During 1953, a modern gird and concrete toll bridge was assembled which upgraded the wooden span. This span linked Bay St. Louis with the whole Mississippi Gulf Coast cities. Bay St. Louis emerged as identified as 1 of the 'Eight Sister Cities by the MS Gulf Coat'.Traditionally, United States Highway 90 is an exceptionally important transportation route within Mississippi and has supplied considerable economic advantages for the overall Mississippi Gulf Coast in particular. United States Highway 90 is still a wonderful two lane thoroughfare that unites the Mississippi Gulf Coast with New Orleans by way of bayous and vintage rusting slender bridges over wet land.United States Highway 90 was actually concluded within the 1950's and provided the transit needs of visitors into both Bay St. Louis and nearby Waveland, MS. A large variety of souvenir stores and also praline stands were erected along U.S. Highway 90 and Bay St. Louis became well-known as the 'Praline Capital of the World'. Pralines were prepared on a daily basis with family owned kitchen areas which were operated by local citizens which used their own top secret methods.Throughout the 1960's, Bay St. Louis, MS came to be the 'Western Gateway' to the Mississippi Gulf Coast corridor every time it attracted cars driving east by Interstate 10.In the beginning of the 1970's Bay St. Louis's downtown business owners along with residents started to prioritize reestablished business progress as well as prosperity as well as a revitalized enthusiasm in appreciating the cultural traditions of Bay St. Louis. The delightful and central downtown Bay St. Louis area has now come to be a prosperous art colony and draws locals and visitors from around the planet. Directed by the entrepreneurial spirit, creative people, craftsman, artisans, as well as local business service providers have fully regenerated the Bay St. Louis 'Old Town' appeal as well as societal ways of life. There really is a remarkably sizable range of small businesses from every description that offer sell merchandise, professional services, restaurants, and also entertainment that caters to both visitors and local residents as well. Large numbers of local inhabitants can be found at these types of businesses Monday through Thursday. And, Friday through Sunday, the numbers of patrons who visit such businesses increases dramatically.Only Ocean Springs, MS competes with Bay St. Louis in the amount of perfectly restored residences as well as office establishments which were developed in the 19th century into the very early 20th century. The price tag with regard to top commercial property along with attractive, well-constructed homes in the celebrated Bay St. Louis, MS historic district are bargain priced as compared to quite similar properties located within other Southern States.The excellent small business activity within Bay St. Louis have caused the reasons why Bay St. Louis is the Hancock County Seat and is the primary spot for Hancock County's economic and professional business offices, court house, together with many Mississippi State and County offices as well as support services.Bay St. Louis has certainly distinguished itself with the slogan, 'A Place Apart'. The Bay St. Louis 'Old Town' represents the historic nature of this beautiful locale along with many scores of well maintained enterprises positioned inside of walking range of one another.While we advance successfully inside the 21st Century, Bay St. Louis is a relaxed, and extremely no problem to live in type of city. The town exhibits a comfortable and also welcoming atmosphere which in turn is the predominant attribute of the local citizens. The residents of Bay St. Louis, are sensitive of the natural appeal of the Mississippi coast shore line, together with the calm and also serene environment which has developed about numerous superbly designed churches, fine public schools, and opportunities for employment within very short commuting distance.Beginning in mid-spring thru the late autumn months, a host of individuals from all over the globe travel to beautiful Bay St. Louis 'Old Town' to take a walk on the historic paths along with a walk along the historical and really breathtaking Beach Avenue. 'Old Town' Bay St. Louis faces the East and rewards individuals who rise early in the morning hours with spectacular views of the sun rise.The stunning Bay St. Louis Municipal Harbor and Marina lies by the foot of Main St. and Beach Boulevard. There is a fantastic, approximate 6 mile ride by car or bicycle/walking path East on Beach Blvd. This particular very well managed 2 blogs.realtown.com/gulf-coast-ms-real-estate/2015/07/14/bay-st-louis-real-estate/ - best Bay St Louis Mississippi real estate agent - lane boulevard runs along miles of magnificent, sugar-white sandy beach front before it terminates at the entry of the Silver Slipper Casino. You will pass numerous gorgeous houses and historical churches which have been assembled right across the street on the higher land that faces the Gulf of Mexico. Famous Saint Stanislaus Academy www.homesandland.com/ - www.homesandland.com/ - which was started in 1854 will be to you're your right headed East. Another landmark you will travel by is Our Lady of the Gulf Catholic Church that dates to 1847 and also is among one of the most magnificent Churches on the Mississippi Gulf Coasts. Yet another famous church and landmark on Beach Blvd that you will pass is Christ Episcopal Church In the Bay whose initial service was held in 1838. A very short distance East of these 3 celebrated churches you will likewise pass the historic Saint Clare Catholic Church which is also on Beach Blvd. although situated in Waveland, MS Saint Clare Catholic Church dates to 1919 and was entirely destroyed as the final result of Hurricane Katrina. A large, raised Church was erected in order to take the place of the original property approximately 200 yards North of the Beach front on much higher ground. This particular street is going to also pass by the well-marked entrance of the wonderful and historic Buccaneer State Park. Unless there is a special holiday weekend event, there is hardly any traffic on this road. And, as the end result of Hurricane Katrina, there are a lot of prime real estate vacant lots available that are directly across from the exquisite beach at exceedingly competitive pricing.Considering New Orleans is merely FIFTY miles from Bay St. Louis, Bay St. Louis eventually became, and also still is a favored travel location for New Orleanians. For the last 140 years, countless New Orleanians have actually retained second residences by the lovely Mississippi Gulf Coast seashore in Bay St. Louis. The cost of top-notch homes within Bay St. Louis is commonly significantly less than neighboring South East Louisiana. Both prime residential along with commercial property throughout Bay St. Louis is attainable for dramatically less per sq cubic compared to similar residential properties found in neighboring South East Louisiana.In May, 2015, the U.S. Census Bureau documented that Bay St. Louis had a 2014 populace of 11,388 which makes it the fastest-growing city inside the State of Mississippi amidst municipalities of over 1,500 residents. The citizenry in Bay St. Louis at this blogs.realtown.com/gulf-coast-ms-real-estate/2015/07/14/bay-st-louis-real-estate/ - blogs.realtown.com/gulf-coast-ms-real-estate/2015/07/14/bay-st-louis-real-estate/ - time is greater than its Pre-Hurricane Katrina population in July 2005. In fact, since 2010, the populace of Bay St. Louis has actually grown by 23 percentage points.Despite the fact that Bay St. Louis populace is certainly small-scale using large urban area benchmarks, the fine arts & culture scene, attractions & activities, 2 huge gambling casinos, a large variety of dining establishments, periodic unique events, outside activities, picturesque roadways, and also shopping are the reasons why Bay St. Louis is the envy of numerous cities in the USA which possess a far higher population.To top this off, Bay St. Louis is also considered for being one of the most lovely small towns inside the USA.Real estate, homes as well as property for sale within Bay St. Louis is readily available in every price ranges. And, real estate in general in Bay St. Louis is substantially less than other areas on the Mississippi Gulf Coast.
Biloxi, Mississippi is a town which is located in Harrison County and also is the enjoyment and also social facility for the Mississippi Gulf Coastline.After Pierre LeMoyne D'Iberville landed at 'old' Biloxi in 1699, his contingent ran into the Indian natives which were called the 'Viloxi People' meanings that 'Initial Populace'. 20 years later, 'brand-new' Biloxi was developed at the existing peninsular locale which later on became a short-lived capital of the Louisiana Territorial Area.Biloxi developed the very early tourism profession as a 'celebration destination' throughout both the pre-Civil War and post-Civil War periods. Modest family-owned hotels and boarding homes prospered and also fancy estates were created. Steamboats traversed the Gulf Coastline in between Mobile and also New Orleans, making arranged stops at the villages that resulted in the birth of the tourist sector.Protected by several barrier islands, the Biloxi coastline caused the creation of brand-new markets because of the huge harvesting of shrimp, oysters, crabs, as well as fish of every size and shape. Biloxi ended up being the 'Fish and shellfish Resources of the World'. Canneries were created along the edge of the Biloxi coastline in addition to the Biloxi Back Bay areas and also announced a brand-new era in promoting the community growth and also direction.The arrival of the passenger railways in 1870 indicated additional possibility for success which further grew new work, new companies to offer brand-new customer base, and also an increased tourist sector.The U.S. Veterans Administration Hospital opened in Biloxi in 1933 on a 700 acre plot of land immediately North of U.S. Highway 90 near the beach. This clinical complex features whitewashed brick structures that showcase Colonial design as well as the landscape design contains various ancient oak trees and gorgeous magnolia trees that supply ample color for the whole complex.In 1941, Keesler Air Force Base, the 'Electronic devices andreaseigel.typepad.com/blog/2015/07/biloxi-ms-home-sales.html - best real estate agent Biloxi MS - Training Facility' for the United State Army Air Force, and then followed by the renowned 'Hurricane Hunters', brought thefinestbitches.tumblr.com/post/123184686142/biloxi-ms-real-estate-agent - Biloxi MS Real Estate Broker - an influx of brand-new individuals and a fusion of visionary opportunities.The size of U.S. Highway 90 in Biloxi was boosted to reach four streets in 1954. By 1965, the size of U.S. Motorway 90 that passed through Gulfport, was likewise increased to reach 4 streets. By 1972, the I-10 artery that moved vehicular traffic both East and West via both Hancock and also Harrison counties was finished. The improvements to both of these highways have actually given enormous economic benefits to the whole Mississippi Gulf Shore.Airline transport hbd-news.blogspot.com/2015/07/biloxi-ms-realtor.html - home sales Biloxi MS - for Biloxi is supplied at the nearby Biloxi-Gulfport International Flight terminal which is located near the crossway of UNITED STATE Highway 49 and I-10 in Gulfport, MS.The Edgewater Plaza, now called Edgewater Shopping center became the Mississippi Gulf Shore's first major shopping center on a regional basis. Building of this shopping center was completed in 1963 and also initially housed 20 retailers on a 40 acre site that lies on U.S. Highway 90 directly across the freeway from the beautiful sugar white sand coastline in Biloxi. The Edgewater Plaza ended up being an immediate commercial success. By 1971, development was finished that added areas to house 40 plus more retail stores. In 2015, the Edgewater Mall houses four 'heavyweight' outlet stores as well as features over ONE HUNDRED specialty retail shops.Because of the after-effect of the destruction do to Hurricane Camille in 1969, Biloxi rebuilt and modernized its enterprise zone which had actually become dated by contemporary requirements.Today the previous 'Seafood Cannery Row' has been changed by 'Casino Row' with the introduction of legalized gaming in the 1990's. Today, you will certainly find 8 excellent gambling establishments hotels in Biloxi, with many providing champion golf links, great dining and buffets, top-name concerts and a selection of other tourist oriented services. Considering that Hurricane Katrina in particular, sky high, palatial hotels along the coastline on UNITED STATE Highway 90 have been constructed with even more in the planning and also developing stage.The Biloxi Shuckers, a AA baseball team, has lately been organized as well as plays from the freshly created MGM Park.According to the U.S. Census Bureau, the populace of Biloxi in 2013 was 44,820 as well as the unemployment statistic in March of 2015 was 6.2 %.Biloxi has a lot to supply consisting of wonderful deep-sea or freshwater fishing, an array of championship golf links, galleries, historic landmarks, terrific seafood restaurants, as well as the exhilaration of 24-hour non-stop gambling hotels. Set against a backdrop of sugar-white sand beaches, the price of top quality homes in Biloxi is incredibly competitive compared with various other neighborhoods along the Mississippi Gulf Coastline.Residential real estate, houses and residential property for sale in and around Bay St. Louis is obtainable in every sales price bracket. Also, property as a whole in Bay St. Louis is significantly lower than other towns within the Mississippi Gulf Coast.
Why Purchase A Home In The DeLisle, Mississippi area?DeLisle, Mississippi is a community found in Harrison County and is approximately 8 miles West of Diamondhead and about ten miles North of the gorgeous sea shores in Pass Christian. According to the U.S. Census Bureau, the population of DeLisle thefinestbitches.tumblr.com/post/125959345352 - best DeLisle Mississippi real estate agent - was projected to be 1,147 in the year 2010. For the benefit of the King of France, Louis XIV, Pierre realestate.cleveland.com/ - realestate.cleveland.com/ - LeMoyne D’Iberville’s second expedition to the Mississippi Coast in 1699 charted and and provided the names for Bayou Portage, Bayou Arcadia, and Bayou DeLisle. Unincorporated DeLisle shares a zip code with Pass Christian, MS, but DeLise not within the Pass Christian city boundries. The town of DeLisle was originally referred to as Wolf River.The earliest verifiable settler in the DeLise locale was a Barthelome Grelot. He was succeeded by his brother-in-law Philipe Saucier, who received 2 Spanish land grants. The first land grant granted Saucier a tract in Bay St. Louis in 1781. The next land grant awarded Saucier a tract of land that was located on Bayou DeLisle in 1794.On a per capita basis, DeLisle is known for having more man power assist in World War I than any other locale in the U.S..DeLisle is conveniently located and is only a 1 hour drive to New Orleans. And DeLisle is a 10-15 minute drive to the most amazing sugar white sand beaches on the whole Mississippi Gulf Coast along with usage of a vast selection of excellent restaurants, outdoor destinations, and scenic byways and the enjoyment of two 24-hour nonstop gambling house resorts in close by Bay St. Louis, one in Gulfport, and eight in Biloxi.DeLisle Mississippi is beautiful and offers rolling hills, open areas, ponds and an abundance of rochambeau.typepad.com/blog/2015/08/delisle-ms-real-estate-agent.html - DeLisle MS real estate - magnificent Live Oak trees of which many are more than 100 years old. And, the expense of real imperiousrex.tumblr.com/post/125918912731 - DeLisle Mississippi Real Estate Broker - property is among the lowest along the entire Mississippi Gulf Coast.
Diamondhead, MS is a locale which is situated in Hancock County and was also named after Diamond Head, Hawaii. This Hawaiian theme is used throughout Diamondhead. Most of the streets are labelled with Hawaiian names, the sessmusic.weebly.com/musical-instruments/diamondhead-ms-real-estate - real estate Diamondhead Mississippi - numerous recreation centers and also personal houses have a Hawaiian appearance that includes prominent Kona/Tahitian roofing lines. Originally Diamondhead was created by the contractors in 1970 to attract an older demographic trying to find a location to retire near New Orleans, Gulfport as well as Biloxi. In fact, Diamondhead is a leisurely one hour drive West on I-10 to midtown www.zillowpress.com/user57367532/diamondhed-ms-real-estate/ - realty Diamondhead Mississippi - New Orleans. Since 1970, Diamondhead has actually transformed from a retirement home to an area that provides for the needs of a variety of age groups. Many of its residents now consist of youthful family members. Based on the United States 2010 census, the population of Diamondhead is 8,425.In 1956 the U.S. Federal Highways Act was entered into regulation as well as the Interstate Highway System started to be established. The finalization of I-10 which runs alongside the Mississippi Gulf Shore made Hancock County rapidly available to tourists from a location as far West as Texas and also as to the East as the Florida Panhandle.The building of the Stennis Space Facility by the U.S Federal Government commenced in Hancock County in the 1960's. The Stennis Space Exploration Facility usedcountless U.S. Government workers along with private professionals. This influx of well realestate.cleveland.com/ - realestate.cleveland.com/ - paid staff members needed land and an sunsetvusd.weebly.com/educational-methods/diamondhead-ms-home-sales - realty Diamondhead Mississippi - area to live.The completion of I-10 through Hancock County as well as the building of the Stennis Space Exploration Center drew the investment interests of the Diamondhead Residential property Development Corporation. The Diamondhead Building Corp. kept considerable property in a number of various States. The Diamondhead Firm set up developmental business operations on the Mississippi Shore in the late 1960's. In August 1969, this company purchased 6 thousand acres directly west of Kiln, MS along the North boundary of I-10 in Hancock County.In that same time period, Hurricane Camille crashed right into the Mississippi Gulf Coast and also put the project in jeopardy. One of the main investors in the Diamondhead Company flew over the property soon after this really destructive hurricane had actually passed. After viewing that such a powerful and very damaging hurricane did so little damage, the property development progressed really quickly. By June, 1973, no less than 3700 hundred building lots for residential development were secured to buyers.The average family income in Diamondhead is $58,533 which elevates it in the leading 20 % of household income in Hancock Country, MS.Unlike a lot of the Mississippi Gulf Coastline, which is primarily level, the Diamondhead area has a hilly topography. The locale is extremely well maintained, and is incredibly tidy with practically no trash and also there is basically no criminal activity whatsoever.Due to the fact that Diamondhead was a carefully planned community, it has actually lots of facilities designed to bring in home owners. Some of the centers include a Marine, Yacht Club, Tennis Club, and Golf club with numerous eating establishments. There are 2 professional 18-hole golf courses. There are numerous area swimming facilities, area grocery stores, shopping mall, as well as hardware stores, countless restaurants, resorts, vehicle service stations as well as a bowling lane. There are multiple ponds and lakes and a number of houses have direct access to the Gulf of Mexico by way of the Diamondhead Harbor. There is likewise an exclusive Airstrip which provides hanger space or tie down centers. The Airstrip consists of direct access between the Airstrip and exclusive houses which allows planes to be housed at a home owner's house.Diamondhead is less than a 10 mile drive due south to the white sand coastlines and Antebellum homes in Pass Christian,MS.
St. Tammany Roofing provides the best Slidell LA roofing repair as well asand new roof installation services obtainable for Slidell, Louisiana.Slidell has grown substantially since St. Tammany Roofing was founded over fifty years ago. What began as as a very small, St Tammany Parish based roofing firm rapidly grew into a full service roofing contractor primarily because of our many referrals from current and past customers. St. Tammany Roofing has conducted roofing installation as well as roof repairs on many homes in Slidell hbd-news.blogspot.com/2016/01/slidell-louisiana-roof-repair.html - hbd-news.blogspot.com/2016/01/slidell-louisiana-roof-repair.html - during that period of time. In the past 10 years in particular, We have garnered a great many roof repair requests www.bestmaterials.com/ - www.bestmaterials.com/ - because of storm damage from wind which have damaged a large number of roofs in the greater Slidell area.Slidell Louisiana Flat Roof RepairSt. Tammany Roofing is completely covered for both liability and workers compensation. Most importantly, St. Tammany Roofing is completely focused on our customers. At the end of every project, we carry out a Customer Satisfaction Check-Up which provides St. Tammany Roofing the ability to ensure that our clients are utterly satisfied with our workmanship.We truly believe that roofing is both a craft as well as an art. Every single one of our roof replacements and repairs are finished to optimum standards.A lot of roofing contractors are heavily focused on making a profit by finishing roofing tasks as rapidly as possible. Here at St. Tammany Roofing, our primary emphasis is integrity and a high level of craftsmanship. St. Tammany Roofing never compromises the quality of a roof by cutting corners or the use of materials that aren't the highest quality. A St. Tammany Roofing crew is not compensated byspeed. A St. Tammany Roofing crew is compensated when the task has been totally inspected and signed-off on as completed to perfection. For the protection of most of our customers, St. Tammany Roofing always strictly applies all materials according to the manufacturers standards.The cutting edge roofing products we utilize include Owens - Corning and GAF in addition to many others.At St. Tammany Roofing, we are passionite about the installation of top quality, superbly constructed, strong, and very beautiful roofs.Slidell Roofing Contractor Installs New Clay Tile Roof SystemsYour leaking roof has been fixed by someone. However, how come moisture still drips down your walls? More than 60% of the roofing repair work that St. Tammany Roofing performs in St Tammany Parish is produced when we fix the substandard work that our competition has previously provided to our clients. We suggest that you do not make the common and very expensive mistake when you hire a non-professional roofing contractor that is centered solely upon price. A determination that is based purely on price can cost far more money and heart ache in the long run.Is your roof experiencing tree damage, damage from a storm, water leakage, or libertyhill.typepad.com/blog/2016/01/emergency-slidell-roofing-contractor.html - libertyhill.typepad.com/blog/2016/01/emergency-slidell-roofing-contractor.html - just falling apart? Your home is the largest investment you will make in your lifetime. Sound maintenance of your roof ensures that your residence will continue to stay in top condition.St. Tammany Roofing is a specialist in many complicated, hard to repair roof systems that many other roofing contractors will not tackle.In St Tammany Parish Louisiana, St Tammany service areas include Abita Springs, Bush, Covington, Folsom, Mandeville, Pearl River, Slidell, and all of St Tammany Parish. St. Tammany Roofing also provides service to the unincorporated towns within our primary St. Tammany Parish roof repair service area.Contact St Tammany Roofing today at 985 807-1454. We’re here to serve you.
St. Tammany Roofing affords the very best Mandeville LA roofing repair service as well as and brand-new roof installation services available for Mandeville, Louisiana.With great certainty, many of the finest homes in St Tammany Parish are situated in Mandeville.Mandeville has grown significantly since St. Tammany Roofing was started over fifty years ago. What began as as a very small, St Tammany Parish based roofing firm rapidly matured into a full service roofing contractor primarily because of our numerous recommendations from current and past customers. St. Tammany Roofing has conducted roof installations and roof repairs on many residences in Mandeville during that period of time. During the past 10 years in particular, St. Tammany Roofing has received a great number of roof repair requests because of storm damages from wind that have impacted a large number of roofs in the greater Mandeville area.Mandeville Louisiana Tile Roof RepairSt. Tammany Roofing is completely insured for both liability and workers compensation. Most importantly, St. Tammany Roofing is completely focused on our customers. At the conclusion of each project, we carry out a Customer Satisfaction Check-Up which californiaschildren.typepad.com/blog/2016/01/mandeville-la-roof-repair.html - roofer Mandeville LA - gives St. Tammany Roofing the ability to ensure that our clients are utterly satisfied with our workmanship.We truly think that roofing is both a craft and also an art. Every single one of our roofing replacements and roof restorations are completed to optimum standards.A lot of roofing contractors are heavily centered on generating a profit by completing roofing tasks as quickly as feasible. Here at St. Tammany Roofing, our primary focus is honesty and a higher level of craftsmanship. St. Tammany Roofing under no circumstances compromises the standard of a roof by the cutting of corners or the utilization of materials that are not the best quality. Our roofing crew isn't compensated byhow rapidly than complete a project. Our roofing crew is compensated when the project has been totally inspected and designated as perfect. For the safety of all of our customers, St. Tammany Roofing always strictly install all components based on the manufacturers standards.The cutting edge roofing materials we work with include Owens - Corning and GAF in addition to a great many.At St. Tammany Roofing, we are passionite about the installation of high quality, superbly constructed, strong, and very beautiful roofs.Mandeville Roofing Contractor Installs New Clay Tile Roof SystemsYour leaking roof has been fixed by someone. However, why does davidblunkett.typepad.com/blog/2016/01/emergency-mandeville-la-roof-repair.html - roofer Mandeville LA - water still drips down your wall space? Over 60% of the roofing repair work that St. Tammany Roofing performs in St Tammany Parish is produced when we fix the substandard work that our rivals have previously offered to our customers. We suggest that you do not make the frequent and very costly mistake when you hire a nonprofessional roofing contractor that's based solely upon cost. A decision that's based solely on pricing can cost a lot more money and heart ache in the www.discountroofingsupply.net/ - www.discountroofingsupply.net/ - long run.Does you roof suffer from tree damage, storm damage, water leakage, or simply falling apart? Your home is the largest investment you will make in your lifetime. Regular maintenance of your roofing will help guarantee that your home will continue to remain in top condition.St. Tammany Roofing is a specialist in many complicated, hard to mend roof systems that lots of competing roofing contractors shy away from.In St Tammany Parish Louisiana, St Tammany service areas include Abita Springs, Bush, Covington, Folsom, Mandeville, Pearl River, Slidell, and all of St Tammany Parish. St. Tammany Roofing also services the unincorporated communities within our primary St. Tammany Parish roof repair service area.Contact St Tammany Roofing now at 985 807-1454. We’re here to serve you.
St. Tammany Roofing offers the best Covington LA roofing repair service as well asand brand-new roof installation services obtainable for Covington, Louisiana.Without a doubt, some of the finest homes in St Tammany Parish are located in Covington.Covington has grown substantially since St. Tammany Roofing was started over 50 years ago. What began as as a small, St Tammany Parish based roofing company quickly transformed into a fully capable service roofing contractor primarily because of our countless referrals from current and past clients. St. Tammany Roofing has conducted roofing installation and roof repairs on many structures in Covington throughout that time period. During the past ten years to be specific, We have garnered a great many roof repair requests due to storm damage from wind which have damaged roofs in the Covington area.Covington Louisiana Roof RepairSt. Tammany Roofing is completely insured for both liability sunsetvusd.weebly.com/educational-methods/covington-la-clay-roof - Covington Louisiana roof repair - and workers compensation. Most importantly, St. Tammany Roofing is completely committed to our customers. At the end of every project, we carry out a Customer Satisfaction Check-Up which gives St. Tammany Roofing the capability to ensure that our customers are 100 % satisfied with our craftsmanship.We sincerely think that roofing is both a craft and also an art. Every single one of our roofing replacements and repairs are completed to optimum standards.A lot of roofing contractors are heavily centered on generating a profit by finishing roofing projects as rapidly as possible. Here at St. Tammany Roofing, our primary emphasis is integrity and a high degree of craftsmanship. St. Tammany Roofing by no means compromises the standard of a roofing project by the cutting of corners or the usage of materials that are not the highest quality. A St. Tammany Roofing crew isn't paid byhow rapidly than complete a project. Our roofing crew is compensated when the task has been completely inspected and designated as completed to perfection. For the security of all of our customers, St. Tammany Roofing always strictly applies all components based on the manufacturers standards.State of the art roofing products we utilize include Owens - Corning and GAF plus numerous others.At St. Tammany Roofing, our passion is to install high quality, superbly constructed, strong, and very beautiful roofs.Covington Roofing Contractor Installs New Flat Roof SystemsYour leaking roof has been fixed by someone. However, how come moisture still drips down your walls? Over 60% of the roof repair work that St. Tammany Roofing performs in St Tammany Parish is produced when we repair the substandard work that our competition has previously provided to our customers. We suggest that you do not make the frequent and very expensive blunder when you hire a non-professional roofing contractor that's based solely upon cost. A determination that is based solely on price can cost a lot more money and heart ache over time.Does you roof suffer from tree damage, damage from a storm, water leakage, or simply falling apart? Your home is the largest investment you probably will make in your lifetime. Sound maintenance of your roofing will help guarantee that your home will continue to remain in top condition.St. Tammany Roofing is a specialist in many complicated, hard to repair roof systems that lots of competing roofing contractors will not tackle.In St Tammany Parish Louisiana, St Tammany service areas include Abita Springs, Bush, Covington, Folsom, Mandeville, Pearl River, Slidell, and all of St Tammany Parish. St. Tammany Roofing also provides service to the unincorporated towns within our primary St. Tammany Parish roofing repair service area.Contact St Tammany Roofing today at 985-807-1454. We are here to serve you.
St. Tammany Roofing affords the very best Mandeville LA roofing repair service as well as and brand-new roof installation services obtainable for Mandeville, Louisiana.Without a doubt, some of the finest homes in St Tammany Parish are situated in Mandeville.Mandeville has grown significantly since St. Tammany Roofing was started over 50 years ago. What started out as as a very small, St Tammany Parish based roofing firm rapidly transformed into a fully capable service roofing contractor primarily because of our numerous referrals from current and past customers. St. Tammany Roofing has conducted roof installations and roof restoration on many residences in Mandeville throughout that period of time. Over the 10 years in particular, We have garnered a great number of roof repair requests due to storm damages from wind which have impacted many roofs in the greater Mandeville area.Mandeville Louisiana Clay Tile Roof RepairSt. Tammany Roofing is totally covered for both liability and workers compensation. Most importantly, St. Tammany Roofing is completely focused on our customers. At the end of each project, we carry out a Customer Satisfaction Check-Up which gives St. Tammany Roofing the ability to make sure that our clients are completely satisfied with our craftsmanship.We truly believe that roofing is both a craft as well as an art. Every single one of our roof replacements and repairs are completed to the highest possible standards.Many roofing contractors are heavily centered on generating a profit by completing roofing projects as quickly as feasible. Here at St. Tammany Roofing, our primary emphasis is dependability and a higher degree of craftsmanship. St. Tammany Roofing under no circumstances compromises the quality of a roof by the cutting of corners or the utilization of materials that aren't the highest quality. Our roofing crew isn't compensated byhow rapidly they complete a job. Our roofing crew is always compensated when the project has been totally inspected and designated as perfect. For the security of all of our customers, St. Tammany Roofing always strictly applies all components according to the manufacturers standards.The cutting edge roofing materials we work with include Owens - Corning and GAF plus numerous others.At St. Tammany Roofing, our passion is to install top quality, superbly constructed, strong, and incredibly beautiful roofs.Mandeville Roofing Contractor Installs New Copper Roof SystemsYour leaking roof has been repaired by someone. However, how come water still drips down your wall space? More than 60% of the roof repair work that St. Tammany Roofing performs in St Tammany Parish is produced when we repair the poor quality work that our competitors have previously provided to our customers. Do not make the common and very expensive mistake when you hire a non-professional roofing contractor that's based solely upon price. A decision that's based purely on pricing can cost a lot more money and heart ache in the long run.Is your roof experiencing tree damage, storm damage, water leakage, or just falling apart? Your residence will be the largest investment you will make in your lifetime. Regular maintenance of your roof ensures that your home will continue to remain in top condition.St. Tammany Roofing specializes georgiapeachez.typepad.com/blog/2016/01/mandeville-la-re-roof.html - steel roofing Mandeville Louisiana - in many challenging, hard to mend roof systems that lots of other roofing contractors will not tackle.In St Tammany Parish Louisiana, St Tammany service areas include Abita Springs, Bush, Covington, Folsom, Mandeville, Pearl River, Slidell, and all of St Tammany Parish. St. Tammany Roofing also services the unincorporated communities within our primary St. Tammany Parish roof repair service area.Contact St Tammany Roofing today at 985 807-1454. We’re here to serve you.
More Than Roofing provides the best Gulfport MS roofing repair service as well as and brand-new roof installation services obtainable for Gulfport, Mississippi.With great certainty, some of the finest homes in Harrison County are situated in Gulfport.Gulfport has grown significantly since More Than Roofing was founded over fifty years ago. What started out as as a very small, Harrison County based roofing firm quickly grew into a full service roofing contractor thanks to our countless referrals from current and past clients. More Than Roofing has conducted roof installations as well as roof repair on many residences in Gulfport during that period of time. Over the 10 years to be specific, We have garnered a great many roof repair requests because of storm damage from wind that have afflicted a large number of roofs in the greater Gulfport area.Gulfport Mississippi sessmusic.weebly.com/mississippi-gulf-coast-real-estate/gulfport-ms-roofing-contractor - Gulfport Mississippi Roof Repair - RoofersMore Than Roofing is completely covered for both liability and workmans compensation. Most importantly, More Than Roofing is completely focused on our customers. At the conclusion of each project, we carry out a Customer Satisfaction Check-Up which provides More Than Roofing the capability to ensure that our clients are completely satisfied with our handwork.We sincerely think that roofing is both a craft and also an art. Every single www.abmartin.net/ - www.abmartin.net/ - one of our roof replacements and repairs are finished to the highest possible standards.A lot of roofing contractors are heavily centered on producing a profit by finishing roofing tasks as rapidly as possible. Here at More Than Roofing, our primary focus is dependability and a high degree of craftsmanship. More ThanRoofing by no means compromises the quality of a roofing project by cutting corners or the use of materials that are not the best quality. Our roofing crew is not compensated byhow rapidly they complete a job. A More Than Roofing crew is compensated after the task has been totally inspected and designated as completed to perfection. For the security of all of our customers, More Than Roofing always strictly install all materials based on the manufacturers urbandebris.typepad.com/blog/2016/02/emergency-gulfport-ms-roof-repair.html - roof repair Gulfport MS - standards.The cutting edge roofing materials we work with include Owens - Corning and GAF plus numerous others.At More Than Roofing, we are passionite about the installation of top quality, superbly constructed, strong, and very beautiful roofs.More Than Roofing Contractor Installs New Flat Roof SystemsYour leaking roofing has been fixed by someone. However, why does water still drips down your wall space? Over 60% of the roofing repair work that More Than Roofing performs in Harrison County is produced when we repair the poor quality work that our competitors have previously supplied to our clients. Do not make the common and very costly blunder when you hire a non-professional roofing contractor that is based solely upon cost. A determination that's based solely on price can cost far more money and heart ache over time.Is your roof suffering from tree damage, damage from a storm, water leakage, or just falling apart? Your residence will be the largest investment you probably will make in your lifetime. Sound maintenance of your roof will help guarantee that your home will continue to stay in top condition.More Than Roofing specializes in many challenging, hard to mend roof systems that many competing roofing contractors will not tackle.In Harrison County Mississipp, More Than Roofing service areas include Biloxi, Dibervile, DeLisle, Gulfport, Long Beach, Lyman, Pass Christian, Saucier, and all of Harrison County MS. More Than Roofing also services the unincorporated communities within our primary More Than Roofing roof repair service area.Contact More Than Roofing today at (228) 265-7974. We are here to serve you.
More Than Roofing provides the very best Biloxi MS roofing repair as well as and new roof installation services obtainable for Biloxi, Mississippi.Without a doubt, many of the finest homes in Harrison County are located in Biloxi.Biloxi has grown significantly since More Than Roofing was founded over fifty years ago. What started out as as a small, Harrison County based roofing firm very rapidly matured into a fully capable service roofing contractor primarily because of our numerous recommendations from current and past clients. More Than Roofing has conducted roof installation as well as roof repair on many structures in Biloxi throughout that period of time. Over the 10 year period in particular, We have garnered a great number of roof repair requests due to storm damage from wind which have affected roofs in the greater Biloxi area.Biloxi Mississippi Tile Roof RepairMore Than Roofing is totally covered for both liability and workmans compensation. Most importantly, More Than Roofing is completely focused on our customers. At the conclusion of each project, we carry out a Customer Satisfaction Check-Up which gives More Than Roofing the ability to ensure that our clients are completely satisfied with our craftsmanship.We sincerely think that roofing is both a craft along with an art. Every single one of our roof replacements and repairs are executed to the highest possible standards.Many roofing contractors are heavily centered on generating a profit by finishing roofing projects as rapidly as feasible. Here at More Than Roofing, our primary emphasis is integrity and a high degree of craftsmanship. More ThanRoofing under no circumstances compromises the www.usroofingsupply.com/#! - www.usroofingsupply.com/#! - quality of a roof by cutting corners or the use of materials that are not the highest quality. Our roofing crew isn't compensated byhow rapidly they complete a job. Our roofing crew is always compensated when the task has been totally inspected and designated as perfect. For the safety of most of our customers, More Than Roofing always strictly applies all components based on the manufacturers standards.The cutting edge roofing materials we use include Owens - Corning and GAF in addition to many, many others.At More Than Roofing, our passion is to install top quality, superbly constructed, strong, and very beautiful roofs.More Than Roofing Contractor Installs New Clay Tile Roof SystemsYour leaking roof has been fixed littleblackbook.typepad.com/blog/2016/02/emergency-biloxi-ms-roofing-contractor.html - roof repair in Biloxi Mississippi - by someone. However, how come water still drips down your walls? More than 60% of the roof repair work that More Than Roofing performs in Harrison County is produced when we repair the substandard work that our rivals have previously supplied to our customers. We suggest that you do not make the common and very expensive mistake when you hire a non-professional roofing contractor that's based solely upon cost. A decision that's based solely on price can cost a lot more money and heart andreaseigel.typepad.com/blog/2016/02/best-biloxi-ms-roofer.html - roofing in Biloxi Mississippi - ache in the long run.Is your roof experiencing tree damage, storm damage, water leakage, or just falling apart? Your home will be the largest investment you will make in your lifetime. Sound maintenance of your roof ensures that your home will continue to stay in top condition.More Than Roofing is a specialist in lots of challenging, hard to mend roof systems that lots of other roofing contractors will not tackle.In Harrison County Mississippi, More Than Roofing service areas include Biloxi, Diberville, DeLisle, Gulfport, Long Beach, Lyman, Pass Christian, Saucier, and all of Harrison County MS. More Than Roofing also provides service to the unincorporated communities within our primary More Than Roofing roofing repair service area.Contact More Than Roofing today at (228) 265-7974. We’re here to serve you.
Las Vegas Roofing affords the very best Las Vegas NV roofing repair as well as and new roof installation services available for Las Vegas, Nevada.Las Vegas has grown substantially since Las Vegas Roofing was founded over fifty years ago. What started out as as a small, Las Vegas based roofing firm very rapidly matured into a full service roofing contractor thanks to our countless recommendations from current www.youtube.com/watch?v=IMey11yv6Mg - www.youtube.com/watch?v=IMey11yv6Mg - and past customers. Las Vegas Roofing has conducted roofing www.youtube.com/watch?v=OoMVdGdX3nU - www.youtube.com/watch?v=OoMVdGdX3nU - installations and roof repairs on many properties in Las Vegas throughout that time period. During the past ten years in particular, We have garnered a great many roof repair requests due to storm damage from wind that have afflicted roofs in the greater Las Vegas area.Las Vegas Nevada Flat Roof RepairLas Vegas Roofing is totally insured for both liability and workers compensation. Most importantly, Las Vegas Roofing is completely focused on our customers. At the end of every project, we carry out a Customer Satisfaction Check-Up which gives Las Vegas Roofing the ability to make certain that our clients are utterly satisfied with our handwork.We truly think that roofing is both a craft along with an art. Each and every one of our roofing replacements and repairs are executed to optimum standards.A lot of roofing contractors are heavily focused on making a profit by finishing roofing projects as quickly as feasible. Each and every one of our roof replacements and roof restorations are finished to optimum standards.Here at Las Vegas Roofing, our primary focus is integrity and a higher level of craftsmanship. Las Vegas Roofing by no means compromises the standard of a roofing project by cutting corners or the use of materials that are not the best quality. A Las Vegas Roofing findlayroofing.com/ - findlayroofing.com/ - crew is not compensated byhow rapidly they complete a job. Our roofing crew is compensated after the project has www.youtube.com/watch?v=yQjbkD8-FuY - www.youtube.com/watch?v=yQjbkD8-FuY - been totally inspected and designated as completed to perfection. For the security of all of our customers, Las Vegas Roofing always strictly applies all materials based on the manufacturers standards.The cutting edge roofing materials we utilize include Owens - Corning and GAF plus many, many others.At Las Vegas Roofing, our passion is to install high quality, superbly constructed, strong, and incredibly beautiful roofs.Las Vegas Roofing Contractor Installs New Flat Roof SystemsYour leaking roofing has been repaired by someone. However, why does moisture still drips down your walls? More than 60% of the roofing repair work that Las Vegas Roofing performs in St Tammany Parish is generated when we fix the poor quality work that our rivals have previously offered to our clients. We suggest that you do not make the frequent and very expensive mistake when you hire a non-professional roofing contractor that is based solely upon price. A decision that's based solely on pricing can cost far more money and heart ache over time.Is your roof suffering from tree damage, damage from a storm, water leakage, or just falling apart? Your residence is the largest investment you probably will make in your lifetime. Sound maintenance of your roofing will help guarantee that your residence will continue to stay in top condition.Las Vegas Roofing specializes in lots of complicated, hard to mend roof systems that many competing roofing contractors will not tackle.In Las Vegas Nevada, Las Vegas Roofing service areas include Las Vegas, North Las Vegas, Henderson, Enterprise, Paradise, Spring Valley, Sunrise Manor, Boulder City, Mesquite, Arden, Winchester and all of Clark County Nevada.. Las Vegas Roofing also provides service to the unincorporated towns within our primary Las Vegas roofing installation service area.Contact Las Vegas Roofing today at 702 500-0831. We are here to serve you.
Las Vegas Roofing offers the very best Las Vegas NV roofing repair as well as and new roof installation services available for Las Vegas, Nevada.Las Vegas has www.roofingcontractor.com/ - www.roofingcontractor.com/ - grown significantly since Las Vegas Roofing was founded over 50 years ago. What began as as a very small, Las Vegas based roofing business rapidly grew into a fully capable service roofing contractor thanks to our many recommendations from current and past customers. Las Vegas Roofing has conducted roof installations and roof repairs on many homes in Las Vegas during that time period. Over the 10 year period to be specific, Las Vegas Roofing has received a great many roof repair requests because of storm damages from wind which have damaged a large number of roofs in the greater Las Vegas area.Las Vegas Nevada Metal Roof RepairLas Vegas Roofing is completely covered for both liability and workmans compensation. Most importantly, Las Vegas Roofing is completely focused on our customers. At the end of each project, we carry out a Customer Satisfaction Check-Up which gives Las Vegas Roofing the ability to ensure that our clients are 100 % satisfied with our craftsmanship.We sincerely believe that roofing is both a craft and also an art. Each and every one of our roofing replacements and roof restorations are performed to the highest possible standards.Many roofing contractors are heavily centered on making a profit by completing roofing projects as rapidly as possible. Every single one of our roof replacements and repairs are finished to the highest possible standards.Here at Las Vegas Roofing, our primary emphasis is dependability and a higher level of craftsmanship. Las Vegas Roofing never compromises the standard of a roofing project by cutting corners or the usage of materials that aren't the highest quality. A Las Vegas Roofing crew isn't compensated byspeed. A Las Vegas Roofing crew is always compensated after the project has been completely inspected and signed-off on as completed to perfection. For the security of most of our customers, Las Vegas Roofing always strictly install all materials according to the manufacturers standards.State of the art roofing materials we work with include Owens - Corning and GAF plus many, many others.At Las Vegas Roofing, our passion is to install high quality, superbly constructed, strong, and very beautiful roofs.Las Vegas Roofing Contractor Installs New Clay Tile Roof SystemsYour leaking roofing has been fixed by someone. However, how come moisture still drips puzzlepiecesinthesky.tumblr.com/post/143066131633 - Las Vegas Tile Roofing Company - down your walls? Over 60% of the roof repair work that Las Vegas Roofing performs in St Tammany Parish is generated when we fix the substandard work that our rivals have previously provided to californiaschildren.typepad.com/blog/2016/04/roofing-repairs-las-vegas.html - Las Vegas Roofing Repairs - our customers. We suggest that you do not make the frequent and very expensive mistake when you hire a non-professional roofing contractor that's centered solely upon price. A determination that is based solely on price can cost far more money and heart ache over time.Does you roof suffer from tree damage, storm damage, water leakage, or simply falling apart? Your home will be the largest investment you probably will make in your lifetime. Regular maintenance of your roofing will help guarantee that your home will continue to stay in top condition.Las Vegas Roofing specializes in many challenging, hard to repair roof systems that many other roofing contractors will not tackle.In Las Vegas Nevada, Las Vegas Roofing service areas include Las Vegas, North Las Vegas, Henderson, Enterprise, Paradise, Spring Valley, Sunrise Manor, Boulder City, Mesquite, Arden, Winchester and all of Clark County Nevada.. Las Vegas Roofing also services the unincorporated towns within our primary Las Vegas roof repair service area.Contact Las Vegas Roofing now at 702 500-0831. We are here to serve you.
Green Team Lawn Care is in a position to Recommended Lawn Care Service Old Saybrook to our customers to meet their individual needs.Your Family may see your lawn as an outdoor living space, a playground for your children, or as an investment. Cheap Lawn Care Old Saybrook see it as an opportunity to help you realize what you want. Cheap Lawn Care Service Old Saybrookoffers customized Cheap Old Saybrook Lawn Maintenance programs and dependable customer service backed by the Cheap Old Saybrook Lawn Care complete satisfaction guarantee.Old Saybrook Lawn Care ServiceDONE RIGHT!Your local Lawn Fetilizing Service Old Saybrook, provides Recommended Lawn Care Old Saybrookto improve your lawn, landscape and home. The Recommended Lawn Fetilizing Service Old Saybrook provided by your local Cheap Lawn Service Old Saybrook professional should extend the enjoyment of your home right into the outdoors, protect your family from health problems as well as increase the value of your property.As the authority Click Here For More on Recommended Lawn Fetilizing Service Old Saybrook, Lawn Maintenance Service Old Saybrookis totally committed to educating you all about Recommended Lawn Care Old Saybrook. The very best and quickest way to a lush lawn is utilizing a combination of vitallay important services provided by Recommended Old Saybrook Lawn Care Service and an easy, but very important, [T] regiment Lawn Fertilization Service Old Saybrook you can practice between routine visits from Old Saybrook Lawn Care Service.Treat yourself and your families outdoor living environment to the professional Top Lawn Care Old Saybrook provided by the skilled team at Green Team Lawn Care. Whether you require general Lawn Mowing Service Old Saybrook or would like to improve the appearance and health of your yard, we’re the Lawn Care Service Old Saybrook professionals you can count on for en.wikipedia.org/wiki/Lawn_mower Recommended Old Saybrook Lawn Care Company done right.Cheap Lawn Service Old Saybrookservices include Lawn Care, Mowing, Soil Amendment, Watering, Fertilizing, Aeration, Seeding, Dethatching, Pruning, Weed Control Leaf Removal, Landscaping Installation, Design, and Maintenance, Insect Control, and Snow Removal.Cheap Lawn Care Old Saybrookservice area includes the following towns in Cheap Lawn Care Old Saybrook Connecticut - Old Saybrook, Madison, Clinton, Guilford, and Old Saybrook Lawn Maintenance Westbrook.Old Saybrook Lawn Care Servicehands-on customer service is designed to take your needs into consideration when Top Old Saybrook Lawn Care Company put together a custom mix of techniques as well as materials to keep your lawn healthy and beautiful year-round. We are locally owned and operated, and Lawn Mowing Service Old Saybrook proudly guarantees great results.Get ready to improve the look of your home by Old Saybrook Lawn Maintenance calling 860-222-7171 today and setting up an appointment for a free, very informative on-site evaluation.Mike Ortiz at Green Team Lawn Care looks forward for the priviledge to demonstrate the benefits of his Green Team Lawn Care service that provides Cheap Lawn Care Service Old Saybrook. Contact Mike Ortiz at Green Team Lawn Care now at 860 222-7171. Green Team Lawn Care provide service to you that includes Cheap Lawn Care Service Old Saybrook.