Law Dictionary

The term “deferral period” has the meaning given to such term by section 444(b)(4). / For purposes of this subsection, except as provided in regulations, the term "deferral pe

For purposes of this paragraph, the term “deferral stock” means stock with respect to which an election is in effect under this subsection.

Delayed; put off; remanded; postponed to a future time. —Deferred life annuities. In English law. Annuities for the life of the purchaser, but not commencing until a date subsequen

The term “deferred amount” means the aggregate amount deferred under section 6166 (determined as of the date prescribed by section 6151(a) for payment of the tax imposed by chapter

For purposes of this subsection, the term “deferred compensation amount” means— (A) any amount excluded from gross income under chapter 1 of the Internal Revenue Code of 1986 by re

For purposes of this subsection, the term “deferred compensation item” means— (A) any interest in a plan or arrangement described in section 219(g)(5), (B) any interest in a foreig

For purposes of this paragraph, the term “deferred deduction executive remuneration” means remuneration which would be executive remuneration for services performed in an applicabl

For purposes of this paragraph, the term “deferred deduction remuneration” means remuneration which would be applicable individual remuneration for services performed in a disquali

The term “deferred DISC income” means, with respect to any taxable year of a shareholder, the excess of— (i) the shareholder's pro rata share of accumulated DISC income (for period

The term "deferred foreign income corporation" means, with respect to any United States shareholder, any specified foreign corporation of such United States shareholder w

In English law. Annuities for the life of the purchaser, but not commencing until a date subsequent to the date of buying them, so that, if the purchaser die before that date, the

For purposes of this paragraph, the term "deferred net tax liability" means, with respect to any taxable year, the amount of net tax liability payment of which has been d

The term “deferred payment obligation” includes any market discount bond, short-term obligation, United States savings bond, annuity, or similar obligation.

Deferred rebate.—The term “deferred rebate” means a return by a common carrier of any freight money to a shipper, where the return is— (A) consideration for the shipper giving all

See Stock. DEFICIT (Lat. Is wanting). The deficiency which is discovered in the accounts of an accountant, or in the money which he has received.

See Stock.

The term "deferred tax amount" means, with respect to any distribution or disposition to which subsection (a) applies, an amount equal to the sum of— (A) the aggregate in

For purposes of this section, the term “deferred tax liability” means, with respect to any taxable year, the product of— (A) the amount of gain with respect to an obligation which

the amount by which the tax imposed by subtitle A or B or chapter 42 or 43, exceeds the excess of "(1) the sum of "(A) the amount shown as the tax by the taxpayer upon his return,

In parliamentary practice, an appropriation bill covering items of expense omitted from the general appropriation bili or bills, or for which insufficient appropriations were made.

One for the balance of the mortgage debt remaining after applying toward it the proceeds of the sale. 84 111. App. 36. DEFICIENTE UNO SANGUINE NON potest esse haeres. One blood bei

the amount of the dividends paid by the corporation .

The formula which a legislature may adopt for determining the amount of a deficiency judgment is not fixed and invariable. That which exists at the date of the execution of the mor

non potest esse hseres, I. One blood wanting, he cannot be heir.

Lacking in one blood he cannot be an heir.

3 Coke, 41. One blood being wanting, he cannot be heir. But see 3 & 4 Wm. IV. c. 106, § 9, and 33 & 34 Viet. c. 23, § 1.

The term “deficit” means, with respect to a fiscal year, the amount by which outlays exceeds 2 receipts during that year. / The terms “budget authority”, “new budget authority”, “o

The good faith and honesty of a judge are not questioned, but his knowledge, whether it be an error of law or fact, may be.

Of breach of faith or fidelity. 4 Reeve, Hist. Eng. Law, 99. DE FINE CAPIENDO PRO TERRIS (Law Lat.) A writ which lay for a juror who had been attained for giving a false verdict, t

Of breach of faith or fidelity. 4 Reeve, Eng. Law, 99.

to make filthy; to corrupt the purity or perfection of; to rob of chastity; to make ceremonially unclean; tarnish, dishonor.

In legislation, to determine or fix. People v. Bradley, 3G Mich. 452 (as applied to boundaries). To enumerate. U. S. v. Smith, 5 Wheat (U. S.) 160, 5 L. Ed. 57. To declare that a c

to inflict personal punishment, and the jurisdiction of admiralty is always "in rem".

A writ to secure the release of an attainted juror and his goods on payment of a fine.

For purposes of this part, the term “defined benefit plan” means any plan which is not a defined contribution plan. / For purposes of this title, the term “defined contribution pla

For purposes of this part, the term “defined contribution plan” means a plan which provides for an individual account for each participant and for benefits based solely on the amou

a defined area in a county, and less than a county, other than a political subdivision of a county.

Defined Fuel Sources.—In this section, the term “defined fuel source” means any of the following: (1) Petroleum. (2) Natural gas. (3) Coal. (4) Coke. / The term “defined fuel sourc

that Congress intended adversary adjudications covered by the EAJA to be those "as defined by" the APA, it could just as easily mean that covered adjudications are "defined as thos

Of pure necessity.

A writ'prohibiting the taking of fines for beau pleader. Reg. Orig. 179.

A writ to prevent taking a fine for beaupleader.

A writ which lay for the release of one imprisoned for a re-disseisin, on payment of a reasonable fine. Reg. Orig. 222b.

A writ to release one who had made a redisseisin.

Concerning fines levied. The title of St. 27 Edw. I., requiring fines thereafter to be levied, to be read openly and solemnly in court. 2 Inst. 521; Barr. Obs. St. 176.

In our system, so far at least as concerns the federal powers, defining crimes and fixing penalties are legislative, not judicial, functions.

Lat. [from de, and finire, from finisj a bound or limit.] In the civil law. To define; to explcdn a thing, {quid res sit explicare.) Calv. Le,x, Jurid. To lay down a rule, {pro reg

Bounded; determinate; fixed. A definite failure of issue occurs when a precise time is fixed by a will for a failure of issue. An indefinite failure of issue is the period when the

The term “definite purpose motor” means any motor designed in standard ratings with standard operating characteristics or standard mechanical construction for use under service con

Lat Definition, or, more strictly, limiting or bounding; as in the maxim of the civil law: Omnis definitio periculosa est, parum est enim ut non subverti possit, (Dig. 50, 17, 202;

An enumeration of the principal ideas of which a compound idea is formed, to ascertain and explain its nature; that which denotes and points out the substance of a thing. Ayliffe,

That which terminates a suit; final. A definitive sentence or judgment is put in opposition to an interlocutory judgment.

A decree or sentence may be interlocutory or final in the court which pronounces it, and receives its appellation from its determining the power of that particular court over the s

With such approval the grant became, as it was termed in the regulations, 'definitively valid,' that is, it ceased to be defeasible, and the estate was no longer liable to be dives

(Ecclesiastical) A final judgment.

The first section of these regulations gives the authority to governors (gefe politico) to grant vacant lands… By the 4th section, the governor being thus informed may 'accede or n

non potest esse liaeres, I One blood wanting, he cannot be heir.

Writ for acquitting or releasing pledges. A writ that lay for a surety, against him for whom he had become surety for the payment of a certain sum of money at a certain day, where

L In the civil law. Definition; exposition; the explanation of a thing, including, as within a circumscribed line or limit, everything pertaining to it; theestablishmentof a genera

The act by which a woman is deprived of her virginity. When this is done unlawfully and against her will, it bears the name of "rape" (q. V.); when she consents, it is "fornication

The term “defoliant” means any substance or mixture of substances intended for causing the leaves or foliage to drop from a plant, with or without causing abscission.

The oldest writer on the law of France. JEsprit des Lois, liv. 28, c. 38. Pierre Desfontaines published, about the year 1263, a work on the French law of custom, comparing it with

In English Law. To withhold wrongfully; to.withhold the possession of lands from one who is lawfully entitled to them. 3 Bl. Comm. 172. In Scotch Law. To resist the execution of th

The holding any lands or tenements to which another has a right. In its most extensive sense, the term includes any withholding of any lands or tenements to which another person ha

In Scotch law. The opposition or resistance made to messengers or other public officers while they are actually engaged in the exercise of their offices. Ersk. Inst. b. 4, tit. 4,

Same as Deforciant.

Fr. To deforce. LiU. sect. 614.

Same as Deforciant.

One who wrongfully

To withhold lands or tenements from the rightful owner. This is a word of art which cannot be supplied by any other word. Co. Litt. 331b; 3 Thomas, Co. Litt. 3; Bracton, lib. 4, 23

L. Lat In old English law. A distress, distraint or seizure of goods for satisfaction of a lawful debt Cowell.

Fr. To oppose or obstruct. Kelham.

See Charta de Foresta .

Writ of forfeiture of marriage. Reg. Orig. 163, 164.

A writ of forfeiture of marriage. Reg. Orig. 163, 164

The punishment of being buried alive.

Concerning those that break prison. The title of St. 1 Edw. IL, ordaining that none from thenceforth who broke prison should have taken and imprisoned required such a judgment if h

something different in § 1341 (first enacted in 1872) than what it means in § 371 (first enacted in 1867).

In Spanish law. The crime committed by a person who fraudulently avoids the payment of some public tax.

In Spanish law. The crime committed by a person who fraudulently avoids the payment of some public tax.

Privation by fraud.

it is used in connection with the words 'cheating or swindling,' indicating that it is to be construed in the manner in which those words are ordinarily used, as relating to the fr

(Law Fr.) To flee from; to run away; to elope. Kelham. Defuiaunt; running away. Defuont; run away. Apres ceo que el avera defuy son baron; after she shall have eloped from her husb

Deceased; a deceased person. D EG ASTER (Law Fr.) To waste. Deflros*, degaste, degata, wasted, destroyed. Kelham.

In Practice. In default of the representatives and creditors to administer to the estate of an intestate, the officer entitled to grant letters of administration may grant to such

Lat. Dead. "Defunctus sine prole," dead without (leaving) issue,

Of theft. One of the kinds of criminal appeal formerly in use in England. 2 Reeve, Hist. Eng. Law, 40.

Lat. To beat with a club or stick; (fustigare.) Spelman.

For the future.

I. fr. To give security; to deliver on gage or security.

To waste.

Of behavior and reputation. An old writ which lay in cases where a person's conduct and reputation were impeached. Lambard, Eiren. lib. 4, c. 14.

In ecclesiastical law. A censure by which a clergyman is deprived of the holy orders which he had as a priest or deacon. DEGREE (Fr. degre, from Lat. gradus, a step in a stairway;

A term for waste in the French law.

See Cmminatb; Libbl, Sj Reinstate; Kehabilitate; Slander. DEGrREE.^ One of a series of progressive steps upward or downward; grade. ^ 1. A remove in the line of relationship. Levit

Sinking or lowering a person in the estimation of the public. As to compelling a witness to answer questions tending to degrade him, see Witness; 13 Howell, St. Tr. 17, 334; 16 id.

Of grace or favor; by favor. Fleta, lib. 2, c. 57, § 11. De speciali gratia, of special grace or favor. Id. DE GRATIA SPECIALI CERTA SCIENtia et mero motu, talis clausula non vaiet

1 Coke, 53. The clause "ot our special grace, certain knowledge, and mere motion," is of no avail in those things in which it is presumed that the prince was ignorant.

Of special favor, certain knowledge and mere motion, is worthless in those matters in which the prince is presumed to be ignorant.

The term “degreased wool” means wool from which the bulk of impurities has been removed by processing.