Law Dictionary

The term "3-year property" includes— (i) any race horse— (I) which is placed in service before January 1, 2022, and (II) which is placed in service after December 31, 202

The term “3-year testing period” means the period consisting of the plan year and the immediately preceding 2 plan years.

it is plain that as far as the sentence is concerned the original order entered under § 4208(b) is wholly tentative. That section merely provides that commitment of a defendant to

The purposes were severalfold—to override certain kinds of state laws, to provide a remedy where state law was inadequate, 'to provide a federal remedy where the state remedy, thou

The term “500-year floodplain” means that area which is subject to inundation from a flood having a 0.2-percent chance of being equaled or exceeded in any given year.

The term “501(c)(3) organization” means any organization described in section 501(c)(3) and exempt from tax under section 501(a).

For purposes of this paragraph, the term “50 largest stock companies” means a group (as determined by the Secretary) of stock life insurance companies which consists of the 50 larg

The term “50-percent adjusted share” means the number equal to the quotient obtained by dividing— (A) the number equal to the quotient obtained by dividing— (i) the 50-percent base

The term “50-percent base share” means the number equal to the average of— (A) the quotient obtained by dividing— (i) the number of acres of Federal land described in paragraph (7)

For purposes of this subsection, the term “50-percent or greater interest” means stock possessing at least 50 percent of the total combined voting power of all classes of stock ent

The term “50-percent payment” means the payment that is the sum of the 50-percent share otherwise paid to a county pursuant to title II of the Act of August 28, 1937 (chapter 876;

The purpose of § 5(2)(f) was not to freeze jobs but to provide compensatory conditions. When there is a collective agreement and the Commission adopts or approves it, the collectiv

The term “5350–5470 MHz band” means the portion of the electromagnetic spectrum between the frequencies from 5350 megahertz to 5470 megahertz.

The term “5850–5925 MHz band” means the portion of the electromagnetic spectrum between the frequencies from 5850 megahertz to 5925 megahertz.

consideration of the applicability of § 5(b) must be limited to a comparison of the two complaints on their face. Obviously suspension of the running of the statute of limitations

The term “5-down” means a downpayment of at least 5 percent or more, but less than 10 percent, of the total purchase price or construction cost of the dwelling.

The term "5G network" means a radio network as described by 3GPP Release 15 or higher.

The term “5-percent owner” means any person who is a 5-percent owner with respect to the taxpayer (as defined in section 416(i)(1)(B)(i)). / For purposes of this paragraph, the ter

The term “5-percent shareholder” means any person holding 5 percent or more of the stock of the corporation at any time during the testing period. / For purposes of subparagraph (A

For purposes of section 168, the term “5-year property” includes any qualified New York Liberty Zone leasehold improvement property. / The term “5-year property” includes— (i) any

the section is intended for the benefit of creditors of the bankrupt and, therefore, does not avoid liens as against all the world but only as against the trustee and those claimin

Barring exceptional cases, which are specially provided for, the policy of the act is to fix a four months' period in which a creditor cannot obtain an advantage over other credito

In this section, the term "6G technology" means hardware, software, or other technologies relating to sixth-generation wireless networks.

The term “700 MHz band” means the portion of the electromagnetic spectrum between the frequencies from 698 megahertz to 806 megahertz.

The term “700 MHz D block spectrum” means the portion of the electromagnetic spectrum between the frequencies from 758 megahertz to 763 megahertz and between the frequencies from 7

§ 7201 includes the offense of willfully attempting to evade or defeat the assessment of a tax as well as the offense of willfully attempting to evade or defeat the payment of a ta

the elements of § 7201 are willfulness; the existence of a tax deficiency; and an affirmative act constituting an evasion or attempted evasion of the tax.

the difference between a mere willful failure to pay a tax (or perform other enumerated actions) when due under § 7203 and a willful attempt to evade or defeat taxes under § 7201 i

§ 7201 is 'the capstone of a system of sanctions which singly or in combination were calculated to induce prompt and forthright fulfillment of every duty under the income tax law a

The object of §7421(a) is to withdraw jurisdiction from the state and federal courts to entertain suits seeking injunctions prohibiting the collection of federal taxes

For purposes of this subsection, the term “75/25 mixed-fuel vehicle” means a mixed-fuel vehicle which operates using at least 75 percent alternative fuel and not more than 25 perce

The term “7-year property” includes— (i) any railroad track, (ii) any motorsports entertainment complex, (iii) any Alaska natural gas pipeline, (iv) any natural gas gathering line

For purposes of this section, the term “80-percent distributee” means only the corporation which meets the 80-percent stock ownership requirements specified in section 332(b). For

it is only when the interference with § 7 rights outweighs the business justification for the employer's action that § 8(a)(1) is violated. A violation of § 8(a)(1) alone therefore

Under that section both discrimination and a resulting discouragement of union membership are necessary, but the added element of unlawful intent is also required.

It forbids a union to induce employees to strike against or to refuse to handle goods for their employer when an object is to force him or another person to cease doing business wi

The terms “VHS format”, “8mm format”, “Beta format”, “automatic gain control copy control technology”, “colorstripe copy control technology”, “four-line version of the colorstripe

The term "8 percent rate equivalent percentage" means, with respect to any United States shareholder for any taxable year, the percentage which would result in the amount

For purposes of this subsection, the term “90/10 mixed-fuel vehicle” means a mixed-fuel vehicle which operates using at least 90 percent alternative fuel and not more than 10 perce

The term "9/11 dependent" means a United States person who has an eligible claim under subsection (c) who at the time of a 9/11 victim's death was— (A) a dependent, as de

The term “9/11 family member” means the immediate family member of an individual described in section 405(c) of the Air Transportation Safety and System Stabilization Act ( 49 U.S.

The term "9–1–1 fee or charge" means a fee or charge applicable to commercial mobile services or IP-enabled voice services specifically designated by a State or taxing ju

The term "9/11 related victim of state sponsored terrorism" means a 9/11 victim, 9/11 spouse, 9/11 dependent, or 9/11 family member.

The term “9–1–1 services” includes both E9–1–1 services and Next Generation 9–1–1 services. / The term “9–1–1 services” has the meaning given such term in section 942(e) of this ti

The term “9/11 spouse” means a United States person who has an eligible claim under subsection (c) who is a spouse, as defined in section 104.3 of title 28, Code of Federal Regulat

The term “9/11 victim” means a United States person who has an eligible claim under subsection (c) who is an individual described in section 405(c)(2) of the Air Transportation Saf

For purposes of paragraph (1), the term “988 hedging transaction” means any transaction— (A) entered into by the taxpayer primarily— (i) to manage risk of currency fluctuations wit

Lat. The letter marked on the ballots by which, among the Romans, the people voted against a proposed law. It was the initial letter of the word "antiquo," I am for the old law. Al

Of the highest qualities. An expression which originated in a practice of underwriters of rating vessels in three classes, —A, B, and C; and these again in ranks numbered. Abbott A

The term "A–3 visa" means a nonimmigrant visa issued pursuant to section 1101(a)(15)(A)(iii) of this title.

An ancient mode of weighing scales hanging or with hooks fastened to each

To have and to hold.

Conclusions as to use cannot be drawn from abuse.

Lat An officer having charge of acta, public records, registers, journals or minutes; an officer who entered on record the acta or proceedings of a court; a clerk of court; a notar

Lat [from abigere, to drive away.] In the Roman law. A driver away of cattle and other animals; one who drove away cattle from the herd, or smaller animals in numbers, with the mte

A cattle thief.

In Spanish law. Lands, towns, and villages belonging to an abbot, and under his jurisdiction. All lands belonging to ecclesiastical corporations, and as such exempt from taxation.

Disabled; unable to act. AB ANTE (Lat. ante, before). In advance. AB ANTECEDENTE (Lat. antecedens). Beforehand. 5 Maule & S. 110. AB ANTIQUO (Lat.) Of old.

I In the civil law. To alienate; to transfer without reserve.

To transfer interest or title.

In Roman law. The perfect conveyance or transfer of property from one Roman citizen to another. This term gave place to the simple alienatio, which is used in the Digest and Instit

Lat. In the civil law. A great-great-grandfather's sister, (abavi soror.) Inst. 3, 6, 6; Dig. 38, 10, 3. Called amita maxima. Id. 38, iO, 10, 17. Called, in Brac-ton, abamita magna

“abandon” means to moor, strand, wreck, sink, or leave a barge of more than 100 gross tons as measured under section 14502 of this title, or an alternate tonnage measured under sec

Each of the terms “abandons” and “abandoned” means— (A) a vessel owner’s or operator’s unilateral severance of ties with a seafarer; or (B) a vessel owner’s or operator’s failure t

"abandoned areas" means sections, panels, and other areas that are not ventilated and examined in the manner required for working places under section 863 of this title;

stock certificates and undelivered dividends thereon may also be abandoned property subject to the disposition of the domiciliary state of the corporation when the whereabouts of t

a seizure, or capture, call it which we may, if once abandoned, without the influence of superior force, loses all its validity, and becomes a complete nullity. Like the common cas

A party to whom a right or property is abandoned or relinquished by another. Applied to the insurers of vessels and cargoes. Lord Ellenborough, C. J., 5 Maule & S. 82; Abbott, J.,

by the word 'abandonment,' I understand a yielding, ceding, or giving up; and, in general, it applies to cases, where there has been a great loss, and the assured, resorting to the

contracts.— In insurances the act by which the insured relinquishes to the assurer all the property to the thing insured. No particular form is required for an abandonment, nor nee

In maritime contracts in the civil law, principals are generally held indefinitely responsible for the obligations which their agents have contracted relative to the concern of the

The certificate issues not primarily to protect the railroad, but to protect interstate commerce from undue burdens or discrimination. The Commission by its order removes an obstru

In Civil Law. The relinquisbment of a slave or animal who had committed a trespass to the person injured, in discbarge of the owner's liability for such trespass or injury- Lf this

The relinquishment of an animal or a slave in settlement of liability.

The insurance is but a wager between the parties to it, on the safety of the vessel. By the rule of the contract the ship may be abandoned, and the whole insurance claimed, when th

The physical alteration of facilities is not a sine qua non restricting the Commission's jurisdiction under § 7(b). A natural-gas company that ceases taking and transporting gas, w

if an inventor makes his discovery public, looks on, and permits others freely to use it, without objection or assertion of claim to the invention, of which the public might take n

Mere forbearance to apply for a patent during the progress of experiments, and until the party has perfected his invention and tested its value by actual practice, affords no just

An inventor may abandon his invention, and surrender or dedicate it to the public. This inchoate right, thus once gone, cannot afterwards be resumed at his pleasure; for, where gif

An actual abandonment of possession by a locator of a mining claim, such as would work an abandonment of any other easement, would terminate all the right of possession which the l

The election, then, by the Kohnyo claimant, filed in the land office June 14, 1898, was an abandonment of the south 700 feet of the Kohnyo claim, which took effect eo instanti.

Discontinuance of operations by the trustee is abandonment of operations by a carrier within the meaning of § 1(18).

No matter by what means an invention may be communicated to the public, before a patent is obtained; any acquiescence in the public use, by the inventor, will be an abandonment of

Each of the terms “abandons” and “abandoned” means— (A) a vessel owner’s or operator’s unilateral severance of ties with a seafarer; or (B) a vessel owner’s or operator’s failure t

or ABANDUM. Anything sequestered, proscribed, or abandoned. Abandon, i. e., in bannum res missa, a thing banned or denounced as forfeited or lost; whence to abandon, desert, or for

Anything 6equestered, proscribed or abandoned. Abandon, i. e., in bannum res missa, a thing banned ordenounced as forfeited or lost, whence to abandon, desert or forsake, as lost a

In advance.

In advance.

From ancient time.

Lat. From burning. The word arson is said to be derived ab ardendo; from ardendoy I. e. from burning. 4 Bl. Com. 220. See Arson, Ab aaaaetia BdH lit Injaria. From things to which o

Lat. To detect or discover, and disclose to a magistrate, any secret crime. Leges Canuti, cap. 10.

l, Abuse. In the civil law. Departure from use; immoderate or improper use.

No injury is done by things long acquiesced in. Jenk. Cent. Cas. Introd. viii. AB EPISTOLIS (Lat.) An officer having charge of the correspondence (epistolae) of his superior or sov

{., Abatement. The act of abating, t. Abatare. Debts are abated among creditors when, there being not enough funds to pay them in full, they are paid in part. A freehold is abated

L. Lat. In old English law. An abatement of freehold; an entry upon lands by way of interposition between the dcath of the ancestor and the entry of the heir. Co. Litt. 277a; Yel.

To abate. Yelv. 151.

The possible abatement—partial reduction or annulment—there referred to depended upon the future decision of the Commissioner.

In Chancery Practice. A suspension of all proceedings in a suit, from the want of proper parties capable of proceeding therein. It differs from an abatement at law in this; that in

dissolution of a corporation at common law abates all litigation in which the corporation is appearing either as plaintiff or defendant

in courts of equity, an abatement of the suit, by the death of a party, has always been held to have a very different effect; for such abatement amounts to a mere suspension, and n