Law Dictionary

Except as otherwise provided in this subparagraph, the term “investment assets” means— (I) cash, (II) any stock or securities in a corporation, (III) any interest in a partnership,

“Investment banker” means any person engaged in the business of underwriting securities issued by other persons, but does not include an investment company, any person who acts as

That phrase may be taken to include activities relating to interest, dividends, and rents constituting the income taxed as distinguished from its 'underwriting business' which embr

any issuer which— (1) is or holds itself out as being engaged primarily, or proposes to engage primarily, in the business of investing, reinvesting, or trading in securities; (3) i

Novel, uncommon, or irregular devices, whatever they appear to be, are also reached if it be proved as matter of fact that they were widely offered or dealt in under terms or cours

For purposes of this subsection, the term “investment credit property” means any property eligible for a credit determined under this subpart.

The term “investment expenses” means the deductions allowed under this chapter (other than for interest) which are directly connected with the production of investment income.

Investment-grade rating.—The term “investment-grade rating” means a rating category of BBB minus, Baa3, or higher assigned by a rating agency to project obligations offered into th

moneys in bonds or certificates of indebtedness of whatever kind, issued by incorporated or unincorporated companies, towns, cities, villages, townships, counties, states, or other

the gross amount of income earned during the taxable year from interest, dividends and rents.

all moneys invested in the capital stock of any association, corporation, joint-stock company, or other company, where the capital or stock is divided into shares, transferable by

The term “investment interest” means any interest allowable as a deduction under this chapter (determined without regard to paragraph (1)) which is paid or accrued on indebtedness

The term “investment manager” means any fiduciary (other than a trustee or named fiduciary, as defined in section 1102(a)(2) of this title )— (A) who has the power to manage, acqui

The term “investment partnership” means any partnership which has never been engaged in a trade or business and substantially all of the assets (by value) of which have always cons

the value of such portfolio on the date such an arrangement is consummated. The term “investment portfolio” shall mean all investments shown on the consolidated balance sheet of th

The term “investment property” means— (A) any security (within the meaning of section 165(g)(2)(A) or (B)), (B) any obligation, (C) any annuity contract, (D) any investment-type pr

Any risk that the prepayment would earn less than the amount paid to respondent as an annuity was an investment risk similar to the risk assumed by a bank; it was not an insurance

Seventh. To exercise by its board of directors or duly authorized officers or agents, subject to law, all such incidental powers as shall be necessary to carry on the business of b

The term “investments in the people” means government policies or programs of an eligible country that promote the health, education, and other factors which contribute to the well

the term “investment strategies” includes plans or programs for the investment of the proceeds of municipal securities that are not municipal derivatives, guaranteed investment con

“Investment supervisory services” means the giving of continuous advice as to the investment of funds on the basis of the individual needs of each client.

if the market value of the common stock closely approaches the exercise price stated in the warrants, or if there is ground for a reasonable expectation that the two may coincide w

“Investor” shall mean (1) any natural person; (2) any group of not more than ten natural persons; (3) any corporation, company, association, trust, or other legal entity; or (4) an

“investor typical of holders of claims or interests of the relevant class” means investor having— (A) a claim or interest of the relevant class; (B) such a relationship with the de

The prohibition of the Equal Protection Clause goes no further than the invidious discrimination.

there must be some racial, or perhaps otherwise class-based, invidiously discriminatory animus behind the conspirators' action. The conspiracy, in other words, must aim at a depriv

In chains.

That which is not to be violated. The persons of ambassadors are inviolable. See "Ambassador." INVITO (Lat.) Being unwilling.

Immunity from being violated.

In fresh attention; present in one’s mind.

In life.

A direct or implied inducement to enter upon one’s premises. See 92 Mass. 368, 87 Am. Dec. 644.

See ERROR.

Against the will; unwilling.

No Max. (3d London Ed.) 625. But if he does not dissent, he will be considered as assenting. See "Assent." INVITO DEBITORE (Lat.) Against the ■will -of the debtor. INVITO DOMINO (L

Against the debtor’s will.

Without the consent of the master.

I. Unwilling; without the invitum.

In discourse it should be seen not from what but to what it is led.

A retail sales slip is an 'invoice' within the meaning of the Fur Products Labeling Act; the statutory term encompasses any 'written account' or 'memorandum' issued 'in connection

A book in which invoices are copied. —Invoice price of goods means the prime cost. Le Roy v. United Ins. Co.. 7 Johns. (N. Y.) 343.

A book in which invoices are copied.

The cost or value of goods at the, place of shipment. See 120 Cal. 156, 40 L. R. A. 350, 47 Pac. 874, 52 Pac. 302.

the prime cost. Le Roy v. United Ins. Co.. 7 Johns. (N. Y.) 343. Defined under Invoice in Black's Law Dictionary.

The term “involuntarily board-separated” means separated or retired from an armed force, or transferred to the Retired Reserve or to inactive status in a reserve component, or the

The term “involuntarily separated” has the meaning given that term in section 1141 of title 10. / In this section, the term “involuntarily separated” has the meaning given that ter

done contrary to or without choice; compulsory; not subject to control of the will.

Such as results from attachment, levy and sale for taxes or other debts due from the owner of the property. See 32 R. I. 104, Ann. Cas. 1912C, 1311, 78 Atl. 507.

Proceedings to have a debtor judicially declared a bankrupt, instituted by his creditors without his consent. See 96 Fed. (U. S.) 600.

Such a proceeding...is not a mere personal action, but is essentially in the nature of a proceeding in rem for the benefit of all the defendant's creditors. And the filing of the p

a complex of values underlies the stricture against use by the state of confessions which, by way of convenient shorthand, this Court terms involuntary

The term “involuntary conversion” means a compulsory or involuntary conversion within the meaning of section 1033.

In the law of bailments, one made by the accidental leaving or placing of personal property in the possession of another, without negligence on the part of the owner, or, in cases

In practice. A discontinuance is involuntary where, in consequence of technical omission, mispleading, or the like, the suit is regarded as out of court, as where the parties under

A guilty plea, if induced by promises or threats which deprive it of the character of a voluntary act, is void. A conviction based upon such a plea is open to collateral attack.

Homicide committed unintentionally, but without excuse, and not under such circum-

Now, it can hardly be meant in this class of cases, that, to make a payment involuntary, it should be by actual violence, or any physical duress. It suffices, if the payment is cau

The term 'involuntary servitude' was intended to cover those forms of compulsory labor akin to African slavery which, in practical operation, would tend to produce like undesirable

"Involuntary" or "Constructive" trusts embrace all those instances in which a trust is raised by the doctrines of equity, for the purpose of working out justice in the most efficie

That which sometimes accompanies the "involution" of the physical structure and physiology of the individual, the reverse of their "evolution," hence practically equivalent to the

something more than a party to an agreement; that it embraces any railroad affected by the arrangement.

Congress sought by its phrase 'involving fraud * * * in any manner' to make the Suspension Act applicable to all offenses which are fairly identifiable as those in which fraud is a

(Law Lat.) In old European law. To pledge. LL. Longob. lib. 1, tit. 14, 1. 10.

In Scotchlaw. The assulmption of authority over another's property, either legally or illegally. The irregular intermeddling with the effects of a deceased person, which subjects t

In retaliation; by way of reprisal.

These words, which, when conveyancing was in the Latin language, were in cujus rei testimonium, are the initial words of the concluding clause in deeds: "In witness whereof the sai

Inold Englishlaw. A close or inclosure, (elausum, inelausura.) Spelman.

I. In the civil ' in,— things brought in by a security for the rent.

The terms "interest on lawyers trust account" and "IOLTA" mean a system in which lawyers place certain client funds in interest-bearing or dividend-bearing acco

In thie first production of a will, or ¢ it with the registrar, in order to Cowell; Blount.

The ninth and smallest letter of the Greek alphabet; hence any minute or insignificant thing. IPSAE LEGES CUPIUNT UT JURE REgantur. The laws themselves desire that they should be g

A memorandum of debt, consisting of these letters, (“1 owe you,”) a sum of money, and the debtor’s signature, is termed an “I O U.”

In common law. A memorandum of debt in use among merchants. It is not a promissory note, as it contains no direct promise to pay. See 4 Car. & P. 324; 1 Man. & G. 46; 1 C. B. 543;

It can be sued upon as a promissory note, without presentment to the bank, whereas the holder of a regular check must first demand its payment at bank, and be refused, before he ca

Disare cupable of being transmitted diate or immediate contact.

IP-enabled voice service.—The term “IP-enabled voice service” means the provision of real-time voice communications offered to the public, or such class of users as to be effective

Fridwite, Frithwite. Sax. [from fred or frith, peace, and wite, a fine.] In Saxon law. A sum of money paid to obtain peace, or exemption from prosecution. The same as fredum, (q. v

Having the appearance of I truth; appearing to be founded in reason. That which is probable is that which has more evidence for than against it; which inclines the mind to believe

The very laws wish to be governed by the right.

He, himself; himself.

He himself said it. Applied as a substantive to the unsupported assertion of one person. IPSISSIMIS VERBIS (Lat.) In the identical words'; opposed to "substantially." 7 How. (U. S.

In the very words.

Co. Litt. 174. The laws themselves require that they should be governed by right.

that Commerce Clause strictures are satisfied as well.

By the law itself.

DOMESDAY OF. The earliest extant record of any borough court with elective officers sitting regularly and administering a customary law of the sea. Black Book of Admiralty, Vol. II

288. “One test is if the promisor is totally unconnected with the transaction except by means of his promise to pay the loss, the contract is a guaranty; if he is to derive some be

Anger is a short insanity. 4 Wend. (N. Y.) 336, 355. IRA MOTUS (Lat.) Moved or excited by anger or passion. A term sometimes formerly used in the plea of son assault demesne. 1 Tid

Excited by anger or passion.

The term “Iran” includes the Government of Iran and any agency or instrumentality of Iran. / The term “Iran” includes the Government of Iran and any agency or instrumentality of Ir

The term "Iran-aligned entity" means a foreign person that— (A) is controlled or significantly influenced by the Government of Iran; and (B) knowingly receives material o

The term “Iranian end-user” means an end-user that is the Government of Iran or a person in, or an agency or instrumentality of, Iran.

The term “Iranian financial institution” has the meaning given that term in section 8513b(d) of this title . / The term “Iranian financial institution” means— (A) a financial insti

The term “Iranian intermediary” means an intermediary that is the Government of Iran or a person in, or an agency or instrumentality of, Iran.

The term “Iranian person” means— (A) an individual who is a citizen or national of Iran; and (B) an entity organized under the laws of Iran or otherwise subject to the jurisdiction

To go at large.

See United Kingdom of Great Britain and Ireland.

In Roman law. An officer whose fluties are described in Dig. 5. 4. 18. 7. See Id. 48. 3. 6; Code, 10. 75. Literally, a peace officer or magistrate.

The term "IRGC" means Iran's Islamic Revolutionary Guard Corps.

Tenure by which on the proprietor’s death there was a fresh division of all the lands in the district including his.