Law Dictionary
Definitions from our source dictionaries — each term links to a combined page showing every source. The full list of source dictionaries is in the sidebar.
The term “tax expenditures” means those revenue losses attributable to provisions of the Federal tax laws which allow a special exclusion, exemption, or deduction from gross income
Persons who engage in the business of searching for property omitted from taxation. 218 111. 477.
The term “tax home” means, with respect to any individual, such individual’s home for purposes of section 162(a)(2) (relating to traveling expenses while away from home). An indivi
Taxicab service.—The term “taxicab service” means passenger transportation in a motor vehicle having a capacity of not more than 8 passengers (including the driver), not operated o
For purposes of this section, the term “taxidermy property” means any work of art which— (i) is the reproduction or preservation of an animal, in whole or in part, (ii) is prepared
the words 'the tax imposed' must mean 'the tax demanded' or 'assessed' or 'due
For purposes of this paragraph, the term “tax-increase date” means January 1 of any calendar year.
practice, is the act by which it is ascertained to what costs 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 district throughout which a particular tax or assessment is ratably apportioned and levied upon the inhabitants; it may comprise the whole state, one county, a city, a ward, or
The term “taxing jurisdiction” means any of the several States, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, towns
See Master.
Officers of the English supreme court, who examine and allow or disallow items in" bills of costs. See 1 Chit. Archb. Prac. (12th Ed.) 507; Smith, Ch. Prac. 12, 62, 829; 2 Daniell,
Each house of parliament has a taxing officer, whose duty it is to tax the costs incurred by the promoters or opponents of private bills. May, Pari. Prac. 843.
The power of any government to levy taxes.
Only if it is then apparent that, under the most liberal view of the law and the facts, the United States cannot establish its claim, may the suit for an injunction be maintained.
The term “tax jurisdiction” means a State or a political subdivision of a State. / The term "tax jurisdiction" means a State or a political subdivision of a State.
tax laws are to be interpreted liberally in favor of taxpayers, and that words defining things to be taxed may not be extended beyond their clear import. Doubts must be resolved ag
The instrument (or estate) given to the purchaser of land at a tax sale, where the law does not permit the sale of the estate in fee for non-payment of taxes, but instead thereof d
Levying a tax does not create a contract. It is a unilateral act of superior power, not depending for its effect upon concurrence of the party taxed
liability for a tax is not subject to the rules applicable to the vendor's equity. 'A man cannot get rid of his liability to a tax by buying without notice.
Liability to taxation in one State does not necessarily exclude liability in another.
A tax lien is an encumbrance upon the land, and payment, subsequent to purchase, to discharge a pre-existing lien is no more the payment of a tax in any proper sense of the word th
The term “tax lien filing” means the filing of notice (referred to in subsection (a)) of the lien imposed by section 6321.
The official list or book containing the descriptions of property and names of persons who are liable to assessment. See 55 Vt. 446.
The assessment roll; the list of persons or property against whom or which taxes are levied.
It is called a franchise tax in the act, but it is a franchise tax measured by property. ... It has not been decided, and it could not be decided, that a state may not tax its own
The tax on floor stocks, though complementing the processing tax, was not a tax upon the 'processing' of an agricultural commodity but upon articles already processed from such a c
directly to tax the income from securities amounts to taxation of the securities themselves
A tax upon the leases is a tax upon the power to make them, could be used to destroy the power to make them. If they cannot be taxed as entities they cannot be taxed vicariously by
Such tax is not a tax upon property as such because of its ownership, but a true excise levied on the results of the business of carrying on mining operations.
In the case of the obligations of a State or of its political subdivisions, the subject held to be exempt from federal taxation is the principal and interest of the obligations. Th
By whatever name the exaction may be called, if it amounts to no more than the ordinary tax upon property or a just equivalent therefor, ascertained by reference thereto, it is not
a tax on the privilege of succession...laid not on the donor, but on the beneficiary; the gift taxed is not one long since completed, but one which never passed to the beneficiarie
any person subject to any internal revenue tax.
A person chargeable with a tax; one from whom government demands a pecuniary contribution towards its support.
“taxpayer identifying number” means the identifying number required under section 6109 of the Internal Revenue Code of 1986 ( 26 U.S.C. 6109 ).
The term “taxpayer identity” means the name of a person with respect to whom a return is filed, his mailing address, his taxpayer identifying number (as described in section 6109),
The term “taxpayer return information” means return information as defined in paragraph (2) which is filed with, or furnished to, the Secretary by or on behalf of the taxpayer to w
The taxpayer's action can meet this test, but only when it is a good-faith pocketbook action. It is not a question of motivation but of possession of the requisite financial intere
Written exhibits required to be made out by the tax-payers resident in a district, enumerating ali the property owned by them and subject to taxation, to be handed to the assessors
§ 57, sub. j places penalties in a category quite different from ordinary debts, one not favored in bankruptcy, and the character of a penalty is by no means changed by calling it
the period in which the claimant actually paid the tax to a collector and ends with the last payment.
stock transferred pursuant to a qualified plan to the extent ""the fair market value" of the share at the time of exercise exceeds the option price." IRC § 57(a)(6) (emphasis added
The intention clearly was to put these various governmental units in respect of their taxes in a single class upon terms of equality with one another
A person who buys land at a tax-sale; the person to whom land, at a tax-sale thereof, is struck down.
The term “tax rate group” means a group of entities contained within a permissible class of a health care related tax that are taxed at the same rate.
The term "tax receivable" means any outstanding assessment which the Internal Revenue Service includes in potentially collectible inventory.
The term “tax-related computer software source code” means the computer source code for any computer software program intended for accounting, tax return preparation or compliance,
The term "tax reserve method" means— (i) Life insurance contracts The CRVM in the case of a contract covered by the CRVM. (ii) Annuity contracts The CARVM in the case of
The term “tax reserves” means the aggregate of the items described in section 807(c) as determined for purposes of section 807.
The term “tax return preparer” means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return of tax imposed by this tit
A schedule or list of the persons and property subject to the payment of a particular tax, with the amounts severally due, prepared and authenticated in proper form to warrant the
The original extensions of the levies made by the proper authorities, including state, county, township and school taxes. See 66 Kan. 139, 71 Pac. 249.
It is essential to the validity of tax sales, not merely that they should be conducted in conformity with the requirements of the law, but that they should be conducted with entire
It would be going too far to say that a collector selling land with or without authority, could, by his conveyance, transfer the title of the rightful proprietor. He must act in co
The term “tax shelter” has the meaning given such term by section 461(i)(3) (determined after application of paragraph (4) thereof). An S corporation shall not be treated as a tax
For purposes of this subsection, the term “tax shelter farm activity” means— (A) any farming syndicate as defined in section 461(k), and (B) any other activity consisting of farmin
the bare question whether an instrumentality of commerce has tax situs in a state for the purpose of subjection to a property tax is one of due process
“Tax stamp” includes any tax stamp, tax token, tax meter imprint, or any other form of evidence of an obligation running to a State, or evidence of the discharge thereof;
In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlar
He must show that the investigation will be conducted pursuant to a legitimate purpose, that the inquiry may be relevant to the purpose, that the information sought is not already
A title to land derived through the sale of it for delinquent taxes, or through the foreclosure of a tax lien.
An annual payment made to a superior in Scotland, instead of the duties due to him under the tenure of wardholding. Abolished.
a valuation a step removed from taxation.
The term "tax year" means the fiscal year immediately preceding the current fiscal year.
Thomas. A law-glossary of the Tain, Greek, Norman, French, and other languages, interspersed in the commentaries by Sir W. Blackstone, Knt., and various law treatises upon each bra
QUASI-CONTRACTUS (Lat.). In Civil Law. An obligation similar In character to that of a contract, but which arises not from an agreement of parties but from some relation between th
' The contract is one recognized by the general law and usage of nations, and therefore either native or alien may be insured. It was settled in England after much judicial discuss
the fact that no judgment has been rendered or recorded against said succession.
For purposes of subsection (a)(10), the term “TB-related services” means each of the following services relating to treatment of infection with tuberculosis: (A) Prescribed drugs.
1 >! TAINEB, In Practice. A writ or instrument, i or made by a competent officer, authorizing the keeper of a prison to keep in his custody a person therein named. A detainer may b
In Scotch law. by which certain prohibited acts a deed are, if committed, declared and void. <A vesolutive clause dis- 1 puts an end to the right of a prohis committing the acts so
The term “TCU” has the meaning given the term “Tribal College or University” in section 1059c of title 20 .
The term “TDD” means a Telecommunications Device for the Deaf, which is a machine that employs graphic communication in the transmission of coded signals through a wire or radio co
The term "TEA–21 report" means the report of the Secretary submitted to Congress under section 1214 of the Transportation Equity Act for the 21st Century (20 U.S.C. 76j n
The term “teacher” means— (A) a teacher, instructor, principal, or administrator; (B) another educational professional who works in a school; (C) a professional or nonprofessional
The term "teacher candidate" means a student or teacher described in subparagraph (A) or (B) of section 1070g–2(a)(2) of this title.
The term “teacher mentoring” means the mentoring of new or prospective teachers through a program that— (A) includes clear criteria for the selection of teacher mentors who will pr
The term “teacher or trainee” means any individual— (i) who is temporarily present in the United States under subparagraph (J) or (Q) of section 101(15) of the Immigration and Nati
The term “teacher, principal, or other school leader preparation academy” means a public or other nonprofit entity, which may be an institution of higher education or an organizati
The term "teacher residency program" means a school-based teacher preparation program in which a prospective teacher— (A) for not less than 1 academic year, teaches along
Teaching and education.—The terms "teaching" and "education" mean formal classroom instruction, laboratory instruction, and practicum experience in the food and
The term “teaching facilities” means areas dedicated for use by students, faculty, or administrative or maintenance personnel for clinical purposes, research activities, libraries,
The term “teaching health center” means an entity that— (i) is a community based, ambulatory patient care center; and (ii) operates a primary care residency program.
“teaching position” means those duties and responsibilities which— (A) are performed on a school-year basis principally in a school operated by the Department of Defense in an over
The term “teaching residency program” means a school-based teacher preparation program in which a prospective teacher— (A) for one academic year, teaches alongside a mentor teacher
The term “teaching skills” means skills that enable a teacher to— (A) increase student learning, achievement, and the ability to apply knowledge; (B) effectively convey and explain
In this subsection, the term “teach-out plan” means a written plan that provides for the equitable treatment of students if an institution of higher education ceases to operate bef
In the case of residents of nursing facilities who receive services described in clause (i) or (ii) of section 1395x(s)(2)(K) of this title performed by a member of a team, the Sec
In this section, the term “team nutrition network” means a statewide multidisciplinary program for children to promote healthy eating and physical activity based on scientifically
The term “team of health care professionals” means a team of health professionals (as described in the State plan amendment) that may— (A) include physicians and other professional
In old English law. A royalty or privilege granted, by royui charter, to a lord of a manor, for the having, restraining, and judging of bondmen and villeins, with their children, g
One who drives horses in a wagon for the purpose of carrying goods for hire. He is liable as a common carrier. Story, Bailm. §496. See "Carrier."
Work done by a team as a substantial part of a man’s business. Ilickok v. Thayer, 49 Vt 375. It has been held to extend to other than agricultural work, as hauling coals; 9 Q. B. D
To convey over; to make over, assign, convey, transfer. Nemo plus juris ad alium transferre potest quam ipse hatoet. No one more right to another can transfer than he himself posse
Terms of the law. Also, the name of a notable lexicon of the law-French words and other technicalities of legal language in old times.
That which properly belongs to an art. In the construction of contracts it is a general rule that technical words are to be taken according to their approved and known use in the t
The term “Technical Advisory Committee” means the independent Technical Advisory Committee selected under section 16156 of this title . / The term "Technical Advisory Committe
Technical assessment.—The term "technical assessment" means a position-specific tool that is relevant to the position for which the tool is developed that— (A) allows for
The term "technical assistance" means technical expertise, information, and tools to assist a farmer, rancher, or private forest landowner, who is engaged in or wants to