direct-participation program. An investment vehicle that is financed through the sale of securities not traded on an exchange or quoted on NASDAQ and that provides flow-through tax consequences to the investors.
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Civil law. A plea that sets up a new matter, not as a defense, but as a cross-complaint, setoff, or counterclaim. [Cases: Pleading 143. C.J.S. Pleading § 200.]
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A derivative security providing distributions to classes that receive different proportions of either the principal or interest payments from a pool of mortgage-backed securities. — Abbr. SMBS. See mortgage-backed security.
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because of employment 因受僱佣 出现在劳工赔偿法中，旨在于第三人有意攻击僱员并致僱员受到伤害时，减轻或免除僱主对该伤害承担的责任。它不是指广义上的僱主对其僱员在受雇期间所受伤害不负责任，而是指在第三人对僱员的攻击旨在阻止其为特定的僱主工作时，僱主对僱员受到的伤害不负责任。
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si recognoscat (sI rek-[schwa]g-nos-kat). [Latin “if he acknowledges”] Hist. A writ allowing a creditor to obtain money counted — that is, a specific sum that the debtor had acknowledged in county court to be owed.
entry for marriage in speech (古)因结婚已成空谈的回收令状；空谈婚姻的回收令状 例如：因某人允诺将于一定日期与之结婚，遂将土地或房屋给予该人后，该人却并不与之依约成婚，或另娶他人或成了牧师时，可请求发给此种令状以回收土地房屋。此种令状亦称做「违背婚约的回收令状」〔writ of entry causa matrimonii praeloquuti〕。
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costs of collection. Expenses incurred in receiving payment of a note; esp., attorney’s fees created in the effort to collect a note. [Cases: Bills and Notes 534. C.J.S. Bills and Notes; Letters of Credit§§ 238, 297, 306, 312–328, 339.]
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interpretation section 解释条款(→interpretation clause)
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specialty. 1. See contract under seal under CONTRACT. 2. DOCTRINE OF SPECIALTY. 3. Eminent domain. Unique property (such as a church or cemetery) that is essentially not marketable, so that its value for condemnation purposes is determined by measuring the property’s reproduction cost less any depreciation. — Also termed (in sense 3) specialty property. [Cases: