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withholding tax

A portion of income tax that is subtracted from salary, wages, dividends, or other income before the earner receives payment. • The most common example is the income tax and social-security tax withheld by an employer from an employee’s pay. [Cases: Internal Revenue 4849; Taxation 1100. C.J.S. Internal Revenue §§ 740–741; Taxation § 1779.]

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holding over

holding over (1)逾期占有 指承租人在承租期届满后继续占有土地。如果其占有违背土地所有人的意思,则其属于土地侵占人〔trespasser〕;但如其占有经过土地所有人同意,则其成为任意承租人〔tenant at will〕或容忍承租人〔tenant at sufferance〕。 (2)(期满后的)留任;留用 指政府官员在任期届满后,由于再次当选或被再次任命,或因其继任者所需而继续履行其职责。

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holding

holding n. (1)裁决 1法庭就对其判决来说属关键性的法律问题所作的裁决;2法官就庭审中提出的证据或其他问题所作的裁决。 (2)(从法庭判决中引出的)法律原则 (3)(个人或公司)拥有(的财产、证券等) (4)(封建法)保有(封地)(→tenure) (5)持有(某种职位)

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holding over

holding over. 1. A tenant’s action in continuing to occupy the leased premises after the lease term has expired. • Holding over creates a tenancy at sufferance, with the tenant being referred to as a holdover. See tenancy at sufferance under TENANCY. [Cases: Landlord and Tenant 119(2).C.J.S. Landlord and Tenant § 177.] 2. Parliamentary law.

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