gross
Defined in 10 dictionaries — U.S. Code, Cyclopedic (1922), Ballentine's (1916), Bouvier (1914), Black's (1910), Kinney (1893), Black's (1891), Anderson (1889), Burrill (1850), Bouvier (1839)
United States Code
26 U.S.C. § 643 — for purposes of this subpart
For purposes of this subpart and subparts B, C, and D, the term “income”, when not preceded by the words “taxable”, “distributable net”, “undistributed net”, or “gross”, means the amount of income of the estate or trust for the taxable year determined under the terms of the governing instrument and applicable local law. Items of gross income constituting extraordinary dividends or taxable stock dividends which the fiduciary, acting in good faith, determines to be allocable to corpus under the terms of the governing instrument and applicable local law shall not be considered income.
The Cyclopedic Law Dictionary
Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922
Great or large; whole or entire; amount; the sum total; without deduction of any kind. 246 111. 209.
Ballentine's Law Dictionary
James A. Ballentine · 1916
Bouvier's Law Dictionary and Concise Encyclopedia
John Bouvier; revised by Francis Rawle · 1914
Absolute, entire A thing in gross exists in Its own right, and not as an appendage to another thing. See In Gboss.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
A Law Dictionary and Glossary
George C. Kinney · 1893
Great or large; whole or opposite of appendant; in kind of avex'age which falls and freight Gross negligence: gence; the want of that care how inattentive soever, takes
A Dictionary of Law
Henry Campbell Black · 1891
Great; culpable. General. Absolute or entire. <A thing in gross exists in its own right, and not as an appendage to another thing.
A Dictionary of Law
William C. Anderson · 1889
Great, large; entire, undiminished, whole; general; extreme. See Engross. Gross average. General average upon ship, cargo, and freight. See Average. Gross earnings. The whole amount of earnings received. See Earnings; Profit, Net. ' Hunter v. Commonwealth, 79 Pa. 505 (1875), cases. s Hickey v. State, SB Ind. 2.3 (1864), Davison, J. s Wesley v. State, 61 Ala. 287 (1878), Manning J. See Grant v. State, 55 id. 809 (1876). * See 2 Steph. Com. 259, note; Brook v. Brook, 9 H. L. 193 (1861). Gross neglect or negligence. Extreme want of care; the absence of ordinary or reasonable care and skill. See Care; Negligence. Gross receipts. All receipts had, undiminished by expenses or other deductions. Compare Earnings, Gross.. In gross. 1. In the entirety; as, a sale in gross, q. v. 3. Independent of; not annexed to another: as, a common, a power, a right in gross. See Common, 3; Easement, Appendant; Power, 3.. GROUND. 1. Land; soil; earth. See Land. May include an improved town lot.' Gro Tind-rent. A rent reserved as the consideration of a conveyance of land in fee-simple. Oround-landlord. The grantor of such an estate. Kent payable to the grantee, who erects and leases ho Tises upon the land, is called the "builder's rent." See further. Rent, Ground-rent, 3. "Good ground" to believe or to act means simply good cause.2 Ground of action. The foundation, basis, or data, upon which a cause of action rests.
A New Law Dictionary and Glossary
Alexander M. Burrill · 1850
A Law Dictionary, Adapted to the Constitution and Laws of the United States
John Bouvier · 1839
absolute, entire, not depending onanother. Vide Common.