claim-of-right doctrine. Tax. The rule that any income constructively received must be reported as income, whether or not the taxpayer has an unrestricted claim to it. [Cases: Internal Revenue 3086, 3118. C.J.S. Internal Revenue §§ 53–54, 63.]
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Claim of Right 〈苏格兰〉《权利宣言书》 1689年2月，英国议会通过了《权利宣言》〔Declaration of Rights〕，苏格兰议会也通过了与《权利宣言》内容相同的法案，即《权利宣言书》，该法案宣布詹姆士二世〔JamesⅡ〕丧失王位，其位由威廉〔William〕及玛丽〔Mary〕继承。 claim of right (=claim of ownership)
claim of right. 1. Hist. A criminal plea, usu. to a theft charge, by a defendant asserting that the property was taken under the honest (but mistaken) belief that the defendant had a superior right to the property. • The claim of right could also be raised in defense against bigamy if a defendant honestly
claim of right doctrine 作为权利主张的原则 在时效占有中，请求权人是作为所有人占有财产，并有主张该财产是其所有的意图；在税法中，只要纳税人对某一数额的财产有权接受，该数额财产即应包括在其收入中，并应依法纳税，即使其一部或全部可能返还他人也不例外。
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registration of claim to copyright 〈美〉版权请求登记 完善版权的一个步骤，在版权登记员〔registrar of copyrights〕办公室完成，同时交存两份作品样本。
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affidavit of copyright claimant 〈美〉版权申请人宣誓书 向美国版权登记处提交样书时必须附具的宣誓书，其内容包括样书在美国境内完成印刷、装订等制作过程的地点、日期或出版日期等。它可以由版权申请人本人、在美国的合法授权代理人或授权代表或样书的印刷商提供。1989年3月1日以后，随着国会制定的《伯尔尼公约实施法》〔Berne Convention Implementation Act〕生效，获得版权已无须以进行登记为形式要件。
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claims-consciousness, n. The quality characterizing a legal culture in which people have firm expectations of justice and are willing to take concrete steps to see that justice is done (claims-consciousness in the United States has resulted from certain social changes, not from any character deficiency). — Also termed rights-consciousness. — claims-conscious, adj.
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Hist. A formal claim to a tract of land made by an out-of-possession owner who is deterred from taking possession by a menace of some type. • The claim — called continual because it had to be renewed an-nually — preserved the claimant’s right to the land. The owner had to make the claim as
petition of right. 1. (cap.) One of the four great charters of English liberty (3 Car. (1628)), establishing that “no man be compelled to make or yield any gift, loan, benevolence, tax, or such like charge, without common consent by act of parliament.” • The other three great charters are Magna Carta, the Habeas Corpus
moral right. (usu. pl.) Copyright. The right of an author or artist, based on natural-law principles, to guarantee the integrity of a creation despite any copyright or property-law right of its owner. • Moral rights include rights of (1) attribution (also termed “paternity”): the right to be given credit and to claim credit for a