Law Dictionary

The term “accrued liability” means the excess of the present value, as of a particular valuation date of a pension plan, of the projected future benefit costs and administrative ex

The term “accrued royalties” means royalties accrued for the reproduction or distribution of a musical work (or share thereof) in a covered activity, calculated in accordance with

Meaning within U. S. Rev. Stats., §§ 2339, 2340, U. S. Comp. Stats. 1901, p. 1437, 7 Fed. Stat. Ann., pp. 1090, 1096, defined where jurisdiction had not recognized doctrine of prio

CLAUSE OF. See "Survivorship, Clause of."

An express clause, frequently occurring In the case of gifts by deed or will to persons as tenants in common, providing that upon the death of one or more of the beneficiaries his

Inchoate; In process of maturing. That which will or may, at a future time, ripen into a vested right, an available demand or an existing cause of action. Cochran v. Taylor, 13 Ohi

Costs and expenses Incurred after judgment

Running or accumulating interest, as distinguished from accrued or matured interest; interest dally accumulating on the principal debt but not yet due and payable. Gross v. Partenh

One that is Increasing, enlarging or augmenting. Richards v. Land Co., 54 Fed. 209, 4 C. C. A. 290.

An abbreviation for "account," of such universal and Immemorial use that the courts will take judicial notice of its meaning. Heaton v. Ainley, 108 Iowa, 112, 78 N. W. 798.

Except as otherwise provided in this paragraph, the term “accumulated adjustments account” means an account of the S corporation which is adjusted for the S period in a manner simi

For purposes of this section the term “accumulated annual leave” means unused accrued annual leave carried forward from one leave year into a succeeding leave year, and the term “a

For purposes of this subsection, the term “accumulated contribution” means the total of— (i) all mandatory contributions made by the employee, (ii) interest (if any) under the plan

For purposes of this subsection, the term “accumulated contributions” means the total of— (i) all mandatory contributions made by the employee, (ii) interest (if any) under the pla

The term “accumulated deductible employee contributions” means the deductible employee contributions— (i) increased by the amount of income and gain allocable to such contributions

For purposes of clause (i), the term “accumulated effectively connected earnings and profits” means the excess of— (I) the aggregate effectively connected earnings and profits for

The term “accumulated funding deficiency” has the meaning given such term in section 431(a). / The term “accumulated funding deficiency” has the meaning given to such term by secti

The term “accumulated post-1986 deferred foreign income” means the post-1986 earnings and profits except to the extent such earnings— (A) are attributable to income of the specifie

Accumulated profits' of the subsidiary are defined as 'the amount of its gains, profits, or income in excess of the income, war-profits, and excess-profits taxes imposed upon or wi

the amount of its gains, profits, or income in excess of the income, war-profits, and excess-profits taxes imposed upon or with respect to such profits or income.

In statutes relative to the luxation of corporations. this term refers to the fund which the company has in excess of its capital and llabill-ties. Trenton Iron Co. v. Yard, 42 N.

For purposes of this subtitle, the term “accumulated taxable income” means the taxable income, adjusted in the manner provided in subsection (b), minus the sum of the dividends pai

For purposes of this subpart, except as provided in subsection (c), the term "accumulation distribution" means, for any taxable year of the trust, the amount by which—

(1) The income of a trust fund, when reinvested as a new capital by the trustee. (2) The suspension of absolute ownership in the rents and profits of personalty, which is, in many

That which accumulates or is heaped up ; additional. Said of several things heaped together or of one thing added to another.

Where a person has already been convicted and sen-tencod, and a second or additional judgment is passed against him, the execution of which is postponed until the completion of the

A double or additional legacy; a legacy given in addition to another given by the same instrument, or by another instrument. 4 Ves. 90; 1 P. Wms. 424.

Lat. To accuse, or charge. Accusare nemo se debet nisi coram Deo. No man is bound to accuse himself, unless before God. Hardr. 139.

To lay to one's charge; to accuse, q. v. Acousare nemo se debet. No one is obliged to accuse himself. Nemo tenetur seipsum accusare. No one is bound to accuse himself. Nemo tenetur

NISI coram deo. No one is obliged to accuse himself unless before God. Hardr. 139. one who has committed a crime, so that he may be brought to justice and punishment. ACCUSATOR POS

No one is bound to accuse himself, unless before God.

each factual element of the crime of which a defendant is accused.

Under our system society carries the burden of proving its charge against the accused not out of his own mouth. It must establish its case, not by interrogation of the accused even

After lapse of a reasonable time, an accuser should not be heard unless he shall well have explained his delay.

The Commission very clearly exercises an accusatory function; it is empowered to be used and allegedly is used to find named individuals guilty of violating the criminal laws of Lo

To charge or impute the corncm of crime or immoral or disgraceful conduct or official delinquency. It does not necessarily import the charge of a crime by judicial procedure; State

the Sixth Amendment speedy trial provision has no application until the putative defendant in some way becomes an 'accused' . . . . It is either a formal indictment or information

The term “accuser” means a person who signs and swears to charges, any person who directs that charges nominally be signed and sworn to by another, and any other person who has an

Habitual; often used, synonymous with usual; Farwell v. Smith, 16 N. J. L. 133.

Accustomatus. L. Lat. Accustomed. Co, Entr, 69. Boat Entr, 657. Towm, PL 26, 49.

The term “ACDA” means the United States Arms Control and Disarmament Agency.

L. Fr. To this; for this purpose. Kel.

l, Acceptance. A receiving with approbation or satisfaction. V. Receipt. An acceptance of a bill of exchange is the act by which the drawee undertakes to pay it, usually by writing

Fr. A letting to fann. Kdham.

The levelers in the reign of Hen. I., who acknowledged no head or superior. Leges H. 1; Cowell. Also certain ancient heretics, who appeared about the beginning of the sixth century

A canal for irrigation; a public ditch. Where irrigation is necessary, as in New Mexico, there is much legislation respecting public ditches and streams, and those used for the pur

And also.

ACHAT, ACHATA, or ACHET (Law Pr.) In old English law. Purchase; a purchase, contract, or bargain. Per colour de achate, by color of purchase. St. Westminster I. c. 1. Bought. Achat

I. fr. To buy.

achatonr, achetonr, buyer; a contractor.

A purchase.

An ancient English measure of grain, supposed to be the same with their quarter, or eight bushels.

An old English corn measure, probably equivalent to about eight bushels.

For purposes of this section and section 619 of this title , the term “achievable” means with reasonable effort or expense, as determined by the Commission. In determining whether

For purposes of this subchapter the term “acid precipitation” means the wet or dry deposition from the atmosphere of acid chemical compounds.

“acknowledge” means making— (A) an acknowledgment or notarization before a notary public or other official authorized by a law of the United States or a State to take acknowledgmen

Congress intended that to give validity to such a will it was necessary not only that it be in fact acknowledged by the testator before the officer, but that the officer place a ce

If there be no express promise, but a promise is to be raised by implication of law from the acknowledgement of the party, such acknowledgement ought to contain an unqualified and

there could be no acknowledgment of the deed within the requisitions of the statute until the blanks were filled and the instrument complete. Till then there was no deed to be ackn

this is not a suit against the original debtor. It is brought against his representative, who may have no personal knowledge of the transaction. Declarations against him have never

In English law. A sum paid by tenants of copyhold in some parts of England, as a recognition of their superior lords. Cowell; Blount. Called a fine by Blackstone. 2 Bl. Comm. 98.

It is not then sufficient to take the case out of the act, that the claim should be proved or be acknowledged to have been originally just; the acknowledgment must go to the fact t

an acknowledgment which will revive the original cause of action, must be unqualified and unconditional. It must show positively that the debt is due in whole or in part. If it be

From the heavens to the center of the earth.

From the sky to the center of the earth.

An inferior church servant, who, next under the deacon, followed and waited upon the priest and deacons, and performed the meaner offices of lighting the candles, carrying the brea

From common observance there should be no departure.

Lat. From the making. 5 Co, 1. 1 Ld, Baym. 480. See Confectio.

Of counsel.

The term “ACO professional” means— (A) a physician (as defined in section 1395x(r)(1) of this title ); and (B) a practitioner described in section 1395u(b)(18)(C)(i) of this title

a tax to be expended in a manner which shall promote the general prosperity and welfare of the municipality which levies it.

Having personal knowledge of. Kelly v. Calhoun. 9"> U. S. 710. 24 L. Ed. 544. Acquaintance expresses less than familiarity; In re Carpenter's Estab Cal. 406. 29 Pac. 1101. It is "f

In French and Canadian Law. One who acquires title, particulai immovable property, by pure!

Newly acquired property.

In civil law. Property which has been acquired by purchase, gift, or otherwise than by succession. Immovable property which has been acquired otherwise than by succession. Merlin,

To give an implied consent to a transaction, to the accrual of a right or to any act, by one's mere silence or without express assent or acknowledgment. Matthews v. Murchison (C. C

to constitute acquiescence within the meaning of this rule, something more than acceptance of the smaller sum without protest must be shown. There must have been some conduct on th

Acquiescencs is where a person who knows that he is entitled to impeach a transaction or enforce a right neglects to do so for such a length of time that, under the circumstances o

acquietantia, a release or discharge the instrument by w]^ich or freedom from a duty de shires et hundredis: service in shires and Acquietandis plegiis. v.

A writ of justices, formerly Ijnng for the surety against a creditor who refuses to acquit him after the debt has been satisfied. Eeg. Writs, 158; Cowell; Blount.

Acquittance; discharge.

To acquit.

Acquitted.

simply to come into possession, control, or power of disposal of.

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

The allegiance of a naturalized citizen.

The term “acquired immunodeficiency syndrome and related diseases” has the meaning given such term in section 12902 of this title. / The term “acquired immunodeficiency syndrome an

The term "acquired land" means any land acquired within the Conservation Area using amounts from the land and water conservation fund established under section 200302 of

Those Which a man does not naturally enjoy, but which are owing to his own procurement, as sovereignty or the right of commanding or the right of property. Borden v. State, 11 Ark.

adqnirere, I In the civil law. To acquire lawfully.

For purposes of this section, the term “acquiring agency” means— (1) a State agency (as defined in section 4601(3) of this title) which has the authority to acquire property by emi

the test in this type of case is not whether respondent had full enjoyment of the property prior to the delivery of the securities to him but whether he earlier had acquired an int

this contemplates an acquisition, by one carrier, of another carrier. Golden Gate, a mere corporate shell without property or function, can by no stretch of the imagination be deem

The term “acquisition cost” means the cost of acquiring the residence as a completed residential unit. / In the case of a qualified rehabilitation loan, for purposes of subsection

The term “acquisition date” means, with respect to any corporation, the first day on which there is a qualified stock purchase with respect to the stock of such corporation. / The

The term "acquisition decision authority" means the designated decision authority for each designated special interest services acquisition category, described in such De

For purposes of this paragraph, the term “acquisition discount” means the excess of the stated redemption price at maturity over the taxpayer's basis for the obligation. / The term

The term “acquisition function” has the meaning given that term under section 1721(a) of this title .

The term “acquisition indebtedness” means any indebtedness which— (I) is incurred in acquiring, constructing, or substantially improving any qualified residence of the taxpayer, an

The crux of each inquiry to determine whether there has been an 'acquisition of control' is the nature of the change in relations between the companies whose proposed transaction i