European Stars and Stripes (Newspaper) - February 17, 1992, Darmstadt, Hesse                                Looking for new angles on fishing since this column first appeared two months ago american sportsmen from around Europe have written and called with information and questions about Hunting and fishing sgt. Craig r. Eckenrode wrote from Oslo Norway to Tell of the excellent fishing in the land of the Midnight Sun Quot no avid Fisherman should pass up a Chance to fish Norway with its stunning scenery Quot Eckenrode wrote Quot some fresh water species of fish offered Here Are Salmon Trout Pike Grayling and Perch Quot Quot anyone wishing to fish in Norway must first pay a fee of 150 Kroner $25 to the government for Salmon Waters and a bit less for any other Quot he noted. For different lakes and stretches of River it is necessary to obtain permits from the groups and individuals who own the fishing rights Quot a fantastic Book for sorting out this information is called Angling in Norway Quot the Book is available for 40 Kroner $6 66 from North books. . Box 591 centrum n-0106 Oslo 1, Norway. In the Oslo area Eckenrode wrote Quot you can Purchase a License from the Oslo fishing administration for 150 Kroner. This License covers about 200 lakes and several Rivers and streams. Twenty one species of fish Are registered in the Ofa s  a number of top american Lishing authors including Ernest Schwiebert and the late Joe Brooks have written reverently of Norway a wild Rivers and outsize Atlantic Salmon. The German american fishing club heartland Fly Fishers is organizing a Trout and Salmon fishing trip to Norway in August. Anyone interested in finding out More about the trip should Contact club president George backed ulme Strasse 16, 6476 Hasselroth 2, Germany Telephone 06055-6433 or vice president David Bryer Telephone 06073-63964 or ets 348-3835 a from Raf Alconbury England sgt Robert Schoenberg wrote to ask about fishing at his next duty station Pitburg a Germany Quot i was hoping you could give some encouraging words on fishing opportunities near this area near Trier Quot Schoenberg wrote in addition he was Quot interested in seeing a column that lists the general costs and. ,. Regulations in the Germany  in Germany fishermen must take a Brief course to obtain a fishing certificate before they can Purchase a License fishing courses Are Given at Rod and gun clubs and some fishing clubs. The Cost of the License is nominal and varies from state to state. In Hessen it is Only 14 Marks $9 a year and 46 Marks $30 for five years on most Waters it is also necessary to obtain readers action Lin Sale of rented Home complicates tax Issue we be been trying to get a straight answer but it is difficult overseas we want to sell our present House defer the capital gain and Roll it Over into a new mortgage is it possible Given we have owned it for several years and rented it we bought our first House in 1979 one Yogi later we sold it. Making a Small profit. We deferred the capital Gam and bought our present House in 1980 since that time except Tor the year we lived in this House we have not lived in a House that we have owned. One year after buying this House we were sent by the air Force from Wyoming to Guam. The Market did not allow us to sell the House so we began renting it we had planned to return to the House and live in it. We Are residents of Wyoming and since we planned to return we applied the most conservative depreciation formula allowed. 125 percent declining Over 35 years we were overseas from 1980 to 1984 then we Weie stationed at Mol  we lived on base then we were again sent overseas in 1990. We even got estimates to add a room to the Wyoming House Toi when we let Umed we Aie about to Complete our second consecutive overseas tour things have changed dramatically since we purchased the House. My wife has a physical condition that precludes us from returning to Wyoming As we had Page 16 a the stars and stripes permit from the Holder of the fishing rights. These Are often available at local government offices tackle shops and hotels. A lot of the Best fishing in Europe is on Waters reserved Lor Fly fishing. But those who have never fished with a Fly Rod should not be intimidated. The Basic ideas and casting rhythm can be mastered in an afternoon. You can spend a lifetime learning the rest. In the Pitburg area the Best Way to get started fishing is to join the German american Rheinland Pfalz Fly Fishers. Most of the club members Are american service members from the Kaiserslautern area and Germany s Eiffel Region. The club can provide information about local Waters and teaches Fly fishing to beginners. It also has a certified instructor who conducts courses for the German fishing certificate. Anyone interested in joining should Contact the president Marco Monteagudo at ets 496-7812 or Fred Bridger at ets 496-7487 or 06385-6110 the Rheinland Pfalz club will hold its monthly meeting feb. 20, at 7 30 p.m., at the Kaiserslautern Rod and gun club in Vogel Weh. Among the items on the Agenda will be a May fish out on the nag old River in the Black Forest and the club s upcoming fishing License certification class. A another Reader stationed in Belgium wrote to ask if there was any Good fishing near Brussels for most american tastes the Best fishing in Belgium is in the ardennes. This is an area of Hills valleys and deep forests much of which lies in the Region called the asst cantons along the German Border. There Are lakes and Ponds containing Carp eels and Pike As Well As Many Small private Ponds with Trout but the Best fishing in the ardennes is in Rivers such As the Helle the Weser the Amel the Braun Lauf and the Ldhl Many contain Brown Trout Grayling and rainbows a yearly belgian fishing License costs 500 francs Aboul $15 and is available at Post offices. Most Waters also require an additional permit issued by the Holder of the originally planned. In fact we have a humanitarian assignment approved to a hot dry climate with adequate medical care As prescribed by the doctor. We have never lived in another House that we owned since buying the House and Only rented it As a temporary condition until we could return to it. Can we claim the House As our primary residence even though it has been 11 years since we lived in it can we sell it defer the capital gains and make a Down payment on another House of greater value with the gain living overseas it is impossible to get guidance on this Issue even irom the Legal office and we Musl make a decision before returning to the states. Grant and Karen Freeland Naples Italy e Regina m. Deanehan assistant commas Soloner International internal Revenue service replies the internal Revenue code provides that if Pio Pedy used by a taxpayer As his principal residence is sold and a replacement residence is purchased and occupied within two years from the Date of Sale payment of tax on the Gam on the original property May be postponed the amount of Gam postponed depends on the relative prices of the two properties the Issue that your Reader is concerned with is whether the property once used As his Quot principal residence will he considered As such for lax purposes when tie Sells the property we Aie not Able to make this determination Foi your Reader based on the facts presented in his letter monday february 17, 1992 fishing rights. Often this is a local fishing club hotel or other Agency. More detailed information is available from local tourist offices a Scotland one of Europe s Premier fishing regions will hold a Spring Trout festival during the month of May. The event will be marked by competitions a meet the experts Quot evenings whiskey tastings and other local events. All regions of Scotland will take part in the festival from the Borders Region in the South to the Shetland islands in the North. Those who would like to find out More Aboul the festival should Contact the tourist Board and ask for the brochure titled Glen Orangie Spring Trout festival. Write or Call scottish tourist Board 23 Ravenston Terrace Edinburgh eh4 3eu, Scotland Telephone 031-332-2433 in . A the federation of Fly Fishers will hold its second International conclave May 2-3 in Isselstein Hattem Netherlands. This is a world class event that features some of the Best equipment in the world and attracts big names in fishing from throughout Europe and the United states. Among those attending will be world renowned Fisherman and outdoor writer lefty Kreh and Bas a. Verschoor Well known Fly tier and off global director for Europe. Low priced accommodations Are available in the local area. For More information or hotel reservations Contact Bas a Verschoor 90 Brase Daal 2553 no the Hague Netherlands Telephone 70-3976855 in the Netherlands. A a number of Rod and gun clubs in Germany Are now offering or will offer classes to qualify participants for the German Hunting certificate. The Rhein main a Rod and gun club course will be held March 18 through april 10 Contact Steve Becker at 06109-34359. The Kaiserslautern Rod and gun club course will be held from feb 25 through april 4 Contact Dave Pepe at ets 480-2419. The Span Dahlem club s course will be from March 6 through april 25 Contact Douglas Whigan at 452-6678 the Baum older club will hold its course from March 26 through april 15 Contact Dave Stalder at ets 485-6345 this column can be a useful tool for sharing information among outdoor enthusiasts. If you have questions or information about outdoor activities in your area or just want to Chat about Hunting or Lishing Contact Norm Zeigler stars and stripes unit 29480, Box 265, Apo a 09211, Telephone ets 348-8230 or civilian 06155-601230 in Germany. Whether or not a property used by a taxpayer is his principal residence depends on All the facts and circumstances in each Case including the Good Faith of the taxpayer. While we try to respond definitely to All inquiries this is an area that the irs has announced it will not Issue Advance rulings. As a general Rule you cannot postpone tax on the gain on rental property even it it was once used As your Home. However you will not be considered to have changed your Home to rental property if you temporarily rent out your old Home before Selling it As a matter of convenience or for another non business purpose a residence that is not occupied will not be considered a principal residence unless the taxpayer temporarily vacated the residence pending its Sale or temporarily lived elsewhere and intended to return to the residence to write us readers action line is the readers Quot court of last resort striving to answer some of the questions about life overseas in a military environment or questions about policies and guidelines when other avenues for answers Are not readily available if you have a question and Don i i now where to turn for the answer wite to readers action line. Co the stars and stapes. Unit 29480. Apo a 09211 All letters must be signed and preference util be Given to those seeking information of general u interest to our readers