tax return. An income-tax form on which a person or entity reports income, deductions, and exemptions, and on which tax liability is calculated. — Often shortened to return. — Also termed income-tax return. [Cases: Internal Revenue 4470; Taxation 1079.1, 1313. C.J.S. Internal Revenue §§ 547, 575, 631; Taxation § 2038.] amended return. A return filed […]
A common-law deed prepared before an action for a fine or common recovery to show the object of those actions.
kin n. 家属；亲属 尤指血亲，包括半血亲〔half-blood〕。它可以分为直系亲属〔lineal or direct line〕和旁系亲属〔collateral or indirect line〕两类。以动产分配为目的的亲属代位继承权〔right of representation〕的权利人在直系亲属上可超过相同祖先的曾孙辈；在旁系亲属上则不超过兄弟姐妹的子女；但是依照英国1925年《遗产管理法》〔Administration of Estate Act〕，在除父母及祖父母辈以外的无遗嘱死亡时的法定信托〔statutory trust〕中，这种代位继承权可授予任何有权继承者的后代。有时该词所指的亲属也包括姻亲在内。该词亦作「kindred」。
senatus consultum (si-nay-t[schwa]s k[schwa]n-s[schwa]l-t[schwa]m). [Latin] Roman law. In the Republic, a resolution of the Roman Senate, which did not have the force of law (though usu. followed). • In the first century A.D., these resolutions replaced the legislation of the comitia, but by the end of the second century, they were merely the Senate’s official
McCarran Act. A federal law requiring, among other things, members of the Communist party to register with the Attorney General and requiring Communist organizations to provide the government with a list of members. • The Act was passed in 1950, during the Cold War. Over the years, the U.S. Supreme Court declared various portions of
by God and my country. Hist. A customary reply for a criminal defendant when asked at arraignment, “Culprit, how wilt thou be tried?”
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A broker-dealer who communicates bids or offers on the floor of a stock exchange at the designated location for trading in a reported security or who, in an off-exchange transaction, communicates the bid or offer as either a principal or an agent, for its own or another’s account. SEC Rule 11Ac1-1(a)(21) (17 CFR § 240.11Ac1-1(a)(21)).
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res ipsa loquitur test (rays ip-s[schwa] loh-kw[schwa]-t[schwa]r). A method for determining whether a defendant has gone beyond preparation and has actually committed an attempt, based on whether the defendant’s act itself would have indicated to an observer what the defendant intended to do. — Also termed equivocality test. See ATTEMPT(2). [Cases: Criminal Law 44. C.J.S.
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leges Edwardi Confessoris (lee-jeez ed-wahr-dI kon-f[schwa]-sor-is), n. [Latin “Laws of Edward the Confessor”] Hist. A legal treatise written between 1130 and 1135, of dubious authority, compiling English law as it stood at the end of the reign of Henry I. “[W]e have a book [leges Edwardi Confessoris] written in Latin which expressly purports to give
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Int’l law. The minor diplomatic offense of interference in domestic affairs by a foreign representative, esp. by making a public statement about an issue currently being debated in the legislature.
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