Law Dictionary

The term “account beneficiary” means the individual on whose behalf the health savings account was established. / For purposes of this section, the terms “Trump account” and “accou

For purposes of this section, the term “account benefits ratio” means, with respect to any fiscal year, the amount determined by the Railroad Retirement Board by dividing the fair

A book kept by a merchant, trader, mechanic, or other person, in which are entered from time to time the transactions of his trade or business. Such books, when regularly kept, may

An account which has ceased to run is an account closed. An account closed is an account stated; and it is expressly decided that an account stated is not excepted from the general

An open or running account.

Duties payable by the English customs and inland revenue act, 1881, (44 Vict. c. 12, § 38.) on a donatio mortis causa, or on any girt, the donor of which dies within three months a

The term “account holder” means the individual on whose behalf the Archer MSA was established.

See "Bank Account."

The making and rendering of an account. Usually, but not necessarily, applied to accountings under order of court.

It is a phrase well known as referring to the auditors and controllers of the treasury, who pass upon all claims against the government before they can be paid out of the public tr

The right to an account of profits is incident to the right to an injunction in copy and patent-right cases.

comm. law. An account delivered by one merchant or tradesman to another, or by a factor to his principal, of the disposal, charges, commissions and net proceeds of certain merchand

In practice. "Account," sometimes called "account render," was a form of action at common law against a person who by reason of some fiduciary relation (as guardian, bailiff, recei

An account made out by the creditor, and presented to the debtor for his examination and acceptance. When accepted, it becomes an account stated. Wiggins v. Burkham, 10 Wall. 129 ,

No balance was arrived at as the result of computation and agreement. The Commissioner did not inform the taxpayer that the tax had been overpaid in a determinate amount. The taxpa

To marry; married.

In international law. To acknowledge. Used of the act by which a diplomatic agent is acknowledged by the government near which he is sent, which makes his public character known, a

The term “accreditation body” means an authority that performs accreditation of third-party auditors. / The term “accreditation body” means a body that has been approved by the Sec

The term “accredited” means currently certified by a nationally recognized accrediting agency or making satisfactory progress toward achieving accreditation. / The terms “accredite

The term “accredited agency” means an agency accredited under subchapter II to provide adoption services in the United States in cases subject to the Convention.

The term “accredited asbestos contractor” means a person accredited pursuant to the provisions of section 2646 of this title .

In this section, the term “accredited institution” means a civilian college or university or a trade, technical, or vocational school in the United States (including the District o

The term “accredited investor” shall mean— (i) a bank as defined in section 77c(a)(2) of this title whether acting in its individual or fiduciary capacity; an insurance company as

“accredited laboratory” means a fastener testing facility used to perform end-of-line testing required by a consensus standard or standards to verify that a lot of fasteners confor

The term “accredited language training program” means a language training program that is accredited by an accrediting agency recognized by the Secretary of Education.

For purposes of this section, the term “accredited law school” means any law school which is accredited by a nationally recognized accrediting agency or association approved by the

The term “accredited standards development organization” means an entity composed of industry members which has been accredited by an institution vested with the responsibility for

The term “accredited third-party auditor” means a third-party auditor accredited by an accreditation body to conduct audits of eligible entities to certify that such eligible entit

The term “accrediting entity” means an entity designated under section 14922(a) of this title to accredit agencies and approve persons under subchapter II.

or ACCREDULITARE (Lat.) To purge one's self of an offense by oath. Whishaw; Blount. ACCRESCERE (Lat. to be added to). The term is used is speaking of Islands which are formed in ri

To clear one of an accusation by means of an oath.

To grow.

In Scotch law. To accnii. See Jscr^scere. 8

I. fr. To increase or accrue.

when changes take place by the slow and gradual process of accretion the boundary moves with the shifting in the main channel's course

It is the established rule that a riparian proprietor of land bounded by a stream, the banks of which are changed by the gradual and imperceptible process of accretion or erosion,

To attempt to exercise royal power. 4 Bl. Comm. 76. A knight who forcibly assaulted and detained one of the king's subjects till he paid him a sum of money was held to have committ

Fr. In French law. To delay; retard; put off. Accrocher un prods, to slay the proceedings in a suit.

Such uncertainty destroys any conception of accrued as involving a right to receive or an obligation to pay, elements which we think are essential for accruals under our decisions.

whether a return is made on the accrual basis, or on that of actual receipts and disbursements, is not determined by the label which the taxpayer chooses to place upon it. The use

for an accrual basis taxpayer 'it is the right to receive and not the actual receipt that determines the inclusion of the amount in gross income

Except as otherwise provided in regulations prescribed by the Secretary, the term “accrual period” means a 6-month period (or shorter period from the date of original issue of the

To grow to; to be added to, as the interest accrues on the principal. Accruing costs are those which become due and are created after judgment; as the costs of an execution. To ari

The word 'accrued,' whether applied to causes of action for personal injury or for wrongful death, be taken to apply uniformly to the time when the events have occurred which deter

For purposes of this section, the term “accrued benefit” means— (i) in the case of a defined benefit plan, the employee's accrued benefit determined under the plan and, except as p

Accrued income under § 42 for uncompleted operations includes the value of the services rendered by the decedent, capable of approximate valuation whether based on the agreed compe

The term “accrued interest” means interest accrued on accrued royalties, as described in subsection (d)(3)(H)(ii).

The term “accrued liability” means the excess of the present value, as of a particular valuation date of a pension plan, of the projected future benefit costs and administrative ex

The term “accrued royalties” means royalties accrued for the reproduction or distribution of a musical work (or share thereof) in a covered activity, calculated in accordance with

Meaning within U. S. Rev. Stats., §§ 2339, 2340, U. S. Comp. Stats. 1901, p. 1437, 7 Fed. Stat. Ann., pp. 1090, 1096, defined where jurisdiction had not recognized doctrine of prio

CLAUSE OF. See "Survivorship, Clause of."

An express clause, frequently occurring In the case of gifts by deed or will to persons as tenants in common, providing that upon the death of one or more of the beneficiaries his

Inchoate; In process of maturing. That which will or may, at a future time, ripen into a vested right, an available demand or an existing cause of action. Cochran v. Taylor, 13 Ohi

Costs and expenses Incurred after judgment

Running or accumulating interest, as distinguished from accrued or matured interest; interest dally accumulating on the principal debt but not yet due and payable. Gross v. Partenh

One that is Increasing, enlarging or augmenting. Richards v. Land Co., 54 Fed. 209, 4 C. C. A. 290.

An abbreviation for "account," of such universal and Immemorial use that the courts will take judicial notice of its meaning. Heaton v. Ainley, 108 Iowa, 112, 78 N. W. 798.

Except as otherwise provided in this paragraph, the term “accumulated adjustments account” means an account of the S corporation which is adjusted for the S period in a manner simi

For purposes of this section the term “accumulated annual leave” means unused accrued annual leave carried forward from one leave year into a succeeding leave year, and the term “a

For purposes of this subsection, the term “accumulated contribution” means the total of— (i) all mandatory contributions made by the employee, (ii) interest (if any) under the plan

For purposes of this subsection, the term “accumulated contributions” means the total of— (i) all mandatory contributions made by the employee, (ii) interest (if any) under the pla

The term “accumulated deductible employee contributions” means the deductible employee contributions— (i) increased by the amount of income and gain allocable to such contributions

For purposes of clause (i), the term “accumulated effectively connected earnings and profits” means the excess of— (I) the aggregate effectively connected earnings and profits for

The term “accumulated funding deficiency” has the meaning given such term in section 431(a). / The term “accumulated funding deficiency” has the meaning given to such term by secti

The term “accumulated post-1986 deferred foreign income” means the post-1986 earnings and profits except to the extent such earnings— (A) are attributable to income of the specifie

Accumulated profits' of the subsidiary are defined as 'the amount of its gains, profits, or income in excess of the income, war-profits, and excess-profits taxes imposed upon or wi

the amount of its gains, profits, or income in excess of the income, war-profits, and excess-profits taxes imposed upon or with respect to such profits or income.

In statutes relative to the luxation of corporations. this term refers to the fund which the company has in excess of its capital and llabill-ties. Trenton Iron Co. v. Yard, 42 N.

For purposes of this subtitle, the term “accumulated taxable income” means the taxable income, adjusted in the manner provided in subsection (b), minus the sum of the dividends pai

For purposes of this subpart, except as provided in subsection (c), the term "accumulation distribution" means, for any taxable year of the trust, the amount by which—

(1) The income of a trust fund, when reinvested as a new capital by the trustee. (2) The suspension of absolute ownership in the rents and profits of personalty, which is, in many

That which accumulates or is heaped up ; additional. Said of several things heaped together or of one thing added to another.

Where a person has already been convicted and sen-tencod, and a second or additional judgment is passed against him, the execution of which is postponed until the completion of the

A double or additional legacy; a legacy given in addition to another given by the same instrument, or by another instrument. 4 Ves. 90; 1 P. Wms. 424.

Lat. To accuse, or charge. Accusare nemo se debet nisi coram Deo. No man is bound to accuse himself, unless before God. Hardr. 139.

To lay to one's charge; to accuse, q. v. Acousare nemo se debet. No one is obliged to accuse himself. Nemo tenetur seipsum accusare. No one is bound to accuse himself. Nemo tenetur

NISI coram deo. No one is obliged to accuse himself unless before God. Hardr. 139. one who has committed a crime, so that he may be brought to justice and punishment. ACCUSATOR POS

No one is bound to accuse himself, unless before God.

each factual element of the crime of which a defendant is accused.

Under our system society carries the burden of proving its charge against the accused not out of his own mouth. It must establish its case, not by interrogation of the accused even

After lapse of a reasonable time, an accuser should not be heard unless he shall well have explained his delay.

The Commission very clearly exercises an accusatory function; it is empowered to be used and allegedly is used to find named individuals guilty of violating the criminal laws of Lo

To charge or impute the corncm of crime or immoral or disgraceful conduct or official delinquency. It does not necessarily import the charge of a crime by judicial procedure; State

the Sixth Amendment speedy trial provision has no application until the putative defendant in some way becomes an 'accused' . . . . It is either a formal indictment or information

The term “accuser” means a person who signs and swears to charges, any person who directs that charges nominally be signed and sworn to by another, and any other person who has an

Habitual; often used, synonymous with usual; Farwell v. Smith, 16 N. J. L. 133.

Accustomatus. L. Lat. Accustomed. Co, Entr, 69. Boat Entr, 657. Towm, PL 26, 49.

The term “ACDA” means the United States Arms Control and Disarmament Agency.

L. Fr. To this; for this purpose. Kel.

l, Acceptance. A receiving with approbation or satisfaction. V. Receipt. An acceptance of a bill of exchange is the act by which the drawee undertakes to pay it, usually by writing

Fr. A letting to fann. Kdham.

The levelers in the reign of Hen. I., who acknowledged no head or superior. Leges H. 1; Cowell. Also certain ancient heretics, who appeared about the beginning of the sixth century

A canal for irrigation; a public ditch. Where irrigation is necessary, as in New Mexico, there is much legislation respecting public ditches and streams, and those used for the pur

And also.

ACHAT, ACHATA, or ACHET (Law Pr.) In old English law. Purchase; a purchase, contract, or bargain. Per colour de achate, by color of purchase. St. Westminster I. c. 1. Bought. Achat

I. fr. To buy.

achatonr, achetonr, buyer; a contractor.

A purchase.

An ancient English measure of grain, supposed to be the same with their quarter, or eight bushels.

An old English corn measure, probably equivalent to about eight bushels.