Search Results for: IRS

cousin

cousin. 1. A child of one’s aunt or uncle. — Also termed first cousin; full cousin; cousin-german. 2. A relative descended from one’s ancestor (such as a grandparent) by two or more steps in a diverging line. 3. Any distant relative by blood or marriage; a kinsman or kinswoman. cousin-german. A first cousin; a child

cousin Read More »

enrolled agent

enrolled agent 〈美〉(税收)注册代理人;在编代理人 准许在国内税务署〔IRS〕执业的人员,一般通过考试或者在某一专门地区为国内税务署工作五年以上而获得执业许可。准许在国内税务署执业的有四类人,除了注册代理人,其他三类为:律师、注册会计师、在某些特定案件中准许代表自己或他人的人。

enrolled agent Read More »

captation

captation (kap-tay-sh[schwa]n).Civil law. Coercion of a testator resulting in the substitution of another person’s desires for those of the testator. • The term formerly applied to the first stage of a hypnotic trance. Cf. UNDUE INFLUENCE . [Cases: Wills 154. C.J.S. Wills § 345.]

captation Read More »

Scroll to Top