forced labor. Int’l law. Work exacted from a person under threat of penalty; work for which a person has not offered himself or herself voluntarily. • Under the U.N. Convention on Civil and Political Rights (article 8), exemptions from this definition include (1) penalties imposed by a court, (2) compulsory military service, (3) action taken […]
Vaughn index. A comprehensive list of all documents that the government wants to shield from disclosure in Freedom of Information Act (FOIA) litigation, each document being accompanied by a statement of justification for nondisclosure. • Supported by one or more affidavits, a Vaughn index has three purposes: (1) forcing the government to scrutinize all material
de exoneratione sectae (dee ig-zon-[schwa]-ray-shee-oh-nee sek-tee), n. [Law Latin “of exoneration of suit”] Hist. A writ exempting the king’s ward from being sued in any court lower than the Court of Common Pleas (such as a county court, hundred court, leet, or court baron) during the time of the wardship.
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cum decimis inclusis et nunquam antea separatis (k[schwa]m des-[schwa]-mis in-kloo-sis et n[schwa]n-kwam an-tee-[schwa] sep-[schwa]-ray-tis). [Law Latin] Scots law. With the tithes included, and never before separated. • This phrase exempted conveyed land from the payment of tithes.
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liberties. Hist. 1. Privileged districts exempt from the sheriff’s jurisdiction. 2. In American colonial times, laws. 3. Political subdivisions of Philadelphia.
direct placement. 1. The sale by a company, such as an industrial or utility company, of an entire issue of securities directly to a lender (such as an insurance company or group of investors), instead of through an underwriter. • This type of offering is exempt from SEC filing requirements. 2. PRIVATE PLACEMENT(1).
throwback rule. Tax. 1. In the taxation of trusts, a rule requiring that an amount distributed in any tax year that exceeds the year’s distributable net income must be treated as if it had been distributed in the preceding year. • The beneficiary is taxed in the current year although the computation is made as
homestead n. 宅地 １指某一家庭居住的住宅，包括附属的土地和其上的建筑物，它是家庭的主要住所。在宅地豁免法〔homestead exemption laws〕上，尤指享有免于被强制执行特权的家庭住宅。亦作「homestead estate」。２指根据《宅地法》〔Homestead Act〕而由定居移民从美国联邦公地〔public land〕中所获得的农庄土地。美国国会1862年通过的《宅地法》规定，凡连续耕种公地5年的农户只需缴纳规定的证件费，即可获得160英亩公地的所有权。
A generation-skipping trust funded with the amount that is permanently exempt from generation-skipping tax and designed to last more than two generations. • In 2000, a settlor could contribute $1 million to a dynasty trust. Almost half the states allow dynasty trusts, despite their potential for lasting more than 100 years. — Also termed GST
infra corpus comitatus (in-fr[schwa] kor-p[schwa]s kom-[schwa]-tay-t[ schwa]s), adv. & adj.[Law Latin] Hist. Within the body of a county. • In English law, this phrase referred to a body of water that was completely enclosed by land, and therefore exempt from admiralty jurisdiction. See CORPUS COMITATUS.
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