Law Dictionary

1. 1 In feudal law. A feudal tenant, lord.

A writ which inquired whether the king's tenant holding in chief by chivalry was of full age to receive his lands. It was directed to the escheater of the county. Now disused.

In the counties of Norfolk and Suffolk, the lords of manors anciently claimed the privilege of having their tenants' flocks or sheep brought at night upon their own demesne lands,

A metaphorical expression, by ^hick is meant that the time mentioned in f he statute of limitations is considered as passing. See Limitations.

A bull for the free and common use of the tenants of the manor.

Describing the same thing twice in one sentence in equivalent terms; a fault in rhetoric. It differs from repetition or iteration, which is repeating tha same sentenco in the same

A place of entertainment; a house kept up for the accommodation of strangers. Webster. Originally, a house for the retailing of liquors to be drunk on the spot. Webster. In almost

(Law Fr. and Eng.; Fr. tavernier, from taverne). In old English law. A seller of wine; one who kept a house or shop for the sale of wine. Et puis soit enquis de tavemers que aunt v

An innkeeper (g. u)

fr. In old English law. A house or shop where wine was sold and drunk; a tippling-house; a tavern.

A tax is an enforced contribution for the payment of public expenses. It is laid by some rule of apportionment according to which the persons or property taxed share the public bur

A rate or sum of money support of the government, or by government; in a genei'al ernment for the use of the state on persons or property, as opposed

Jj. Lat A tax. Spelman. In old records. An allotted piece of work ; a task.

Receipt of income or accrual of the right to receive it within the tax year is the test of taxability, not the time it has taken the taxpayer to earn it nor the duration of his inv

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

For purposes of this section, the term “taxable acquisition” means any acquisition by a corporation of stock in or property of another corporation if any shareholder of the acquire

Except as provided in subsection (b), the term "taxable chemical" means any substance— (A) which is listed in the table under section 4661(b), and (B) which is manufactur

Such costs as a successful party is lawfully entitled to recover. See 183 Mass. 360, 67 N. E. 347.

For purposes of this chapter, the term “taxable distribution” means any distribution from a trust to a skip person (other than a taxable termination or a direct skip). / The term “

The term “taxable event” means the event resulting in tax being imposed under paragraph (1). / The term “taxable event” means any of the following: (i) The death of the transferor

Taxable event', 'jurisdiction to tax', 'business situs', 'extraterritoriality', are all compendious ways of implying the impotence of state power because state power has nothing on

For purposes of this subsection, the term “taxable excess” means so much of the alternative minimum taxable income for the taxable year as exceeds the exemption amount.

For purposes of this section, the term “taxable expenditure” means any amount paid or incurred by a private foundation— (1) to carry on propaganda, or otherwise to attempt, to infl

The term “taxable financing” means financing which is not tax-exempt financing.

The term “taxable fuel” means— (A) gasoline, (B) diesel fuel, and (C) kerosene. / The term “taxable fuel” has the meaning given such term by section 4083(a)(1).

It is not necessary to recognition of taxable gain that he should be able to sever the improvement begetting the gain from his original capital. If that were necessary, no income c

A gift to a trustee reserving to the donor the economic benefit of the trust or the power of its disposition, involves no taxable gift. It is only upon the surrender by the donor o

The term “taxable gifts” means the total amount of gifts made during the calendar year, less the deductions provided in subchapter C (section 2522 and following).

The taxable gross estate must include those property interests the ultimate possession or enjoyment of which is held in suspense until the moment of the grantor's death or thereaft

The income that is subject to a man's unfettered command and that he is free to enjoy at his own option may be taxed to him as his income, whether he sees fit to enjoy it or not.

When the proceedings for the acquisition of the title have reached the point where nothing more remains to be done by the entryman, and the government no longer has any beneficial

For purposes of section 831(b), the term “taxable investment income” means the gross investment income, minus the deductions provided in subsection (c).

The term “taxable medical device” means any device (as defined in section 201(h) of the Federal Food, Drug, and Cosmetic Act) intended for humans.

For purposes of subparagraph (A), the term “taxable payment” means with respect to a covered expatriate any payment to the extent it would be includible in the gross income of the

The term “taxable period” means any year beginning before July 1, 2029, and the period which begins on July 1, 2029, and ends at the close of September 30, 2029. / The term “taxabl

For purposes of this subsection, the term “taxable portion” means, with respect to any distribution, that portion of the distribution which would be includible in the gross income

a possessory interest in nontaxable publicly owned real property, as such property is defined in section 104 of the Revenue and Taxation Code.

Property not exempt from taxation.

The term “taxable REIT subsidiary” means, with respect to a real estate investment trust, a corporation (other than a real estate investment trust) if— (A) such trust directly or i

Intangible personal property may acquire a taxable situs where permanently located, employed and protected.

To render the dividend taxable as income, there must be a change brought about by the issue of shares as a dividend whereby the proportional interest of the stockholder after the d

The term “taxable substance” means any substance which, at the time of sale or use by the importer, is listed as a taxable substance by the Secretary for purposes of this subchapte

For purposes of this chapter, the term “taxable termination” means the termination (by death, lapse of time, release of power, or otherwise) of an interest in property held in a tr

For purposes of this chapter, the term “taxable tire” means any tire of the type used on highway vehicles if wholly or in part made of rubber and if marked pursuant to Federal regu

For purposes of this part, except as provided in subsection (b), the term "taxable transportation" means— (1) transportation by air which begins in the United States or i

The principle that the joint return is to be treated as the return of a 'taxable unit' and as though it were made by a 'single individual' would be violated if in making a joint re

The term “taxable vaccine” means any of the following vaccines which are manufactured or produced in the United States or entered into the United States for consumption, use, or wa

the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed.

its fiscal year.

L fr. In old English law. of damages by a jury.

The term “tax administration”— (A) means— (i) the administration, management, conduct, direction, and supervision of the execution and application of the internal revenue laws or r

The term “tax advice” means advice given by an individual with respect to a matter which is within the scope of the individual's authority to practice described in subparagraph (A)

Lat To rate or value, Calvin. To tax; to lay a tax or tribute, Speiman. In old English practice. To assess; to rate or estimate; to moderate or regulate an assessment or rate.

the only sense in which a tax is a personal charge, is, that it is assessed upon personal estate, and the profits of labor and industry. It is called a personal charge, to distingu

whether the government may recover a personal judgment for a tax depends upon the existence of the duty to pay, for the enforcement of which another remedy has not been made exclus

Soldiers of a garrison or fleet, assigned to a certain station. Spelman. TAXATIO (Lat.) In the civil law. The modification by a judge of the amount of damages claimed or sworn to b

(Civil Law) An order reducing the amount of damages claimed by the plaintiff.

The valuation of ecclesiastical benefits made through every diocese in England, on occasion of Pope Innocent IV. granting to King Henry

Taxation of costs, which see.

Taxation is not so much concerned with the refinements of title as it is with actual command over the property taxed—the actual benefit for which the tax is paid.

A so-called tax is just as much an interference with the liberty of contract as is a penalty by fine, where the subject-matter giving rise to the imposition is beyond the jurisdict

In practice. Fixing the amount of costs to which a party is entitled. It is a rule that the jury must assess the damages and costs separately, so that it may appear to the court th

The present tax is a tax upon the person, as is shown by the form of the suit, and is imposed, it may be presumed, for the general advantages of living within the jurisdiction. The

Taxation of the agency is taxation of the means; taxation of the property of the agent is not always, or generally, taxation of the means

See "Taxatio Ecclesiastica."

A vuiua-tion of ecclesiastical benefices made through every diocese in England, by Walter, bishop of Norwich, delegated by the pope to this office in 38 Hen. III. Cowell,

The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.

a recovery of an item that has produced an income tax benefit in a prior year is to be added to income in the year of recovery

A certificate of sale for land sold for unpaid delinquent taxes. See 35 Minn. 408, 29 N. W. 121.

As in other cases of this character, we accept the decision of the state court of last resort respecting the proper construction of the statute, but are in duty bound to determine

A public officer am thorized by law to collect and to enforce the payment of taxes.

The term "tax convention" means— (A) any income tax or gift and estate tax convention, or (B) any other convention or bilateral agreement (including multilateral conventi

The term “tax convention information” means any— (A) agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention, (B) applic

The term “Tax Court” means the United States Tax Court. / The term “Tax Court” means the United States Tax Court. / The term “Tax Court” means the United States Tax Court.

the judicial function is exhausted when there is found to be a rational basis for the conclusions approved by the administrative body; when the court cannot separate the elements o

The term “tax credit bond” means— (i) a qualified tax credit bond (as defined in section 54A(d)), 1 (ii) a build America bond (as defined in section 54AA(d)) 1 other than a qualifi

Except as otherwise provided in this title, for purposes of this title, the term "tax credit employee stock ownership plan" means a defined contribution plan which— (1) m

The deed, then, from the sheriff and Collector Borden to Lawson, was clearly prima facie evidence of the assessment, taxation, and forfeiture of the land; of the regularity of ever

the mere overpayment of an installment is treated as a payment on account of the tax which is assessed for that year, and is not a 'tax erroneously or illegally assessed or collect

Two officers yearly chosen in Cambridge, England, to see the true gauge of all the weights and measures.

burdens, charges, or impositions put or set upon persons or property for public uses.

The term “taxes imposed on the trust” means the amount of the taxes which are imposed for any taxable year of the trust under this chapter (without regard to this subpart or part I

taxes are deductible only by the person upon whom they are imposed

The term “tax-exempt” means, with respect to any bond (or issue), that the interest on such bond (or on the bonds issued as part of such issue) is excluded from gross income.

For purposes of paragraph (1), the term “tax-exempt beneficiary” means— (A) the United States, any State or political subdivision thereof, any possession of the United States, any

Except as otherwise provided in this paragraph, the term “tax-exempt bond financed property” means any property to the extent such property is financed (directly or indirectly) by

The term “tax-exempt controlled entity” means any corporation (which is not a tax-exempt entity determined without regard to this subparagraph and paragraph (2)(E)) if 50 percent o

For purposes of this section, the term “tax-exempt eligible small employer” means an eligible small employer which is any organization described in section 501(c) which is exempt f

For purposes of this subsection, the term “tax-exempt entity” means— (i) the United States, any State or political subdivision thereof, any possession of the United States, or any

The term “tax-exempt financing” means financing provided by tax-exempt bonds.

The term “tax-exempt interest” means interest excludable from gross income under section 103.

The right to make exemptions is involved in the right to select the subjects of taxation and apportion the public burdens among them, and must consequently be understood to exist i

The privilege, though for the benefit of the Indians, is annexed, by the terms which create it, to the land itself, not to their persons. It is for their advantage that it should b

a franchise for banking, when bought, the price is paid for the use of the privilege whilst it lasts, and any tax upon it would substantially be an addition to the price. But wheth

the provision that the land should be nontaxable was a property right, which Congress undoubtedly had the power to grant. That right fully vested in the Indians and was binding upo

The term “tax-exempt obligation” means any obligation if— (A) the interest on such obligation is not includible in gross income under section 103, or (B) the interest on such oblig

The term “tax-exempt organization” means any organization which— (A) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or (B) is a

The term “tax-exempt use loss” means, with respect to any taxable year, the amount (if any) by which— (A) the sum of— (i) the aggregate deductions (other than interest) directly al

For purposes of subclause (I), the term “tax-exempt use period” means the period beginning with the taxable year in which the property described in subclause (I) is first used by t

Except as otherwise provided in this subsection, the term “tax-exempt use property” means that portion of any tangible property (other than nonresidential real property) leased to