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acquired

Defined in 4 dictionaries — Case Law, U.S. Code, Black's (1910), Black's (1891)

Definitions from Case Law

From 297 U.S. 496 - Helvering v. San Joaquin Fruit & Investment Co. · 1936Most cited · 309 citing opinions

The word 'acquired' is not a term of art in the law of property but one in common use. The plain import of the word is 'obtained as one's own'. Language used in tax statutes should be read in the ordinary and natural sense.

United States Code

42 U.S.C. § 6374 — for purposes of this part

the term “acquired” means leased for a period of sixty continuous days or more, or purchased;

Black's Law Dictionary

Henry Campbell Black, M.A. · 1910

Coming to an intestate in any other way than by gift, devise or descent from a parent or the ancestor of a parent. In re Miner's Will, 2 Lea (Tenn.) 54.

A Dictionary of Law

Henry Campbell Black · 1891

Coming to an intestate in any other way than by gift, devise, or descent from a parent or the ancestor of a purent. 2 Lea, 54. which one acquires or procures the property in anything. Used also of the thing acquired. Original acquisition is where the title to the thing accrues through occupancy or accession, (g. v.,) or by the creative labor of the individual, as in the case of patents,and copyrights, i Derivative acquisition is where property in a thing passes from one person to ancther. It may transpire by the act of the law, as in eases of forfeiture, insolvency, intestacy, judgment, marriage, or succession, or by the act of the parties, as in cases of gift, sale, or exchange..