Regulation Q.
Regulation Q. 〈美〉规则Q 联邦储备委员会依1933年《银行法》〔Banking Act〕制订的适用于所有商业银行的规则，对储蓄存款的利息率作了最高限制。
Search Results for: Q.
qualified-terminable-interest property/Q.T.I.P.
qualified-terminable-interest property/Q.T.I.P. 〈美〉限制性寿终财产权益 指通过限制性附期限权益财产信托〔QTIP trust〕而从死亡配偶一方移转于生存配偶并符合婚姻财产减税〔marital deduction〕条件的财产。(→ QTIP trust)
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office of child support enforcement
office of child-support enforcement. Family law. A state or federal agency established under Title IV(D) of the Social Security Act to help custodial parents collect child support.42 USCA §§ 651 et seq. • State offices of child-support enforcement generally come under the aegis of the Department of Human Resources. The federal Office of Child Support
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q
Q.abbr. QUESTION(1). • This abbreviation is almost always used in deposition and trial transcripts to denote each question asked by the examining lawyer.
jeopardy assessment
An assessment by the IRS — without the usual review procedures — of additional tax owed by a taxpayer who underpaid, based on the IRS’s belief that collection of the deficiency would be jeopardized by delay. IRC (26 USCA) §§ 6811 et seq. [Cases: Internal Revenue 4548. C.J.S. Internal Revenue § 651.]
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adoption assistance and child welfare act
Adoption Assistance and Child Welfare Act. A 1980 federal statute whose purpose was to force states to use reasonable efforts (1) to avoid removing children from their homes, (2) to reunite families when children had been removed because of abuse or neglect, and (3) when reunification failed, to terminate parental rights and place the children
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national association of securities dealers automated
National Association of Securities Dealers Automated Quotation system. A computerized system for recording transactions and displaying price quotations for a group of actively traded securities on the over-the-counter market. — Abbr. NASDAQ.
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cercla
CERCLA (s[schwa]r-kl[schwa]).abbr. Comprehensive Environmental Response, Compensation, and Liability Act of 1980. • This statute holds responsible parties liable for the cost of cleaning up hazardous-waste sites.42 USCA §§ 9601 et seq. See SUPERFUND. [Cases: Environmental Law 436.] “CERCLA is probably the most controversial environmental law ever enacted. Supporters praise it as a vital program to