Juvenile Justice and Delinquency Prevention Act. A federal statute that provides funding, assistance, training, and support to state-operated juvenile-justice programs, initiatives, and court systems. 42 USCA §§ 5601–5785.
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The amount (currently as much as $10,000) allowed as nontaxable gift income during the calendar year. • The purpose of the annual exclusion is both to serve as an estate-planning mechanism (so that gifts made during the donor’s lifetime remain nontestamentary and nontaxable) and to eliminate the administrative inconvenience of taxing relatively small gifts. For
Securities. The defense that part of the plaintiff’s damages were caused by factors other than the depreciation in value of the securities resulting from registration-statement defects. • If negative causation is proved, the plaintiff’s damages should be reduced. 15 USCA § 77k(e). [Cases: Securities Regulation 25.21(5). C.J.S. Securities Regulation § 89.]
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An assessment by the IRS — without the usual review procedures — of additional tax owed by a taxpayer who underpaid, based on the IRS’s belief that collection of the deficiency would be jeopardized by delay. IRC (26 USCA) §§ 6811 et seq. [Cases: Internal Revenue 4548. C.J.S. Internal Revenue § 651.]
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National Transportation Safety Board. An independent five-member federal board that investigates air, rail, water, highway, pipeline, and hazardous-waste accidents; conducts studies; and makes recommendations to government agencies, the transportation industry, and others on safety measures and practices. • The agency was created in 1966. 49 USCA §§ 1101–1155. — Abbr. NTSB. [Cases: Aviation 31. C.J.S.
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Equal Pay Act. A federal law mandating that all who perform substantially the same work must be paid equally. 29 USCA § 206. [Cases: Labor Relations 1333. C.J.S. Labor Relations § 1184.]
A warrant authorizing law-enforcement officers to clandestinely enter private premises in the absence of the owner or occupant without prior notice, and to search the premises and collect intangible evidence, esp. photographs and eyewitness information. • Although previously used in federal criminal investigations, these types of warrants were first given express statutory authority by the
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Hazardous, poisonous substances, such as dichlorodiphenyltrichloroethane (DDT). • Most states regulate the handling and disposing of toxic waste, and several federal statutes (such as the Comprehensive Environmental Response Compensation and Liability Act of 1980 (CERCLA), 42 USCA §§ 9601–9657) regulate the use, transportation, and disposal of toxic waste. [Cases: Environmental Law 427.]
limbo time. The period when an employee is neither on duty nor off duty, as a railroad worker awaiting transportation from a duty assignment to the place of final release. 49 USCA § 21103(b)(4); Brotherhood of Locomotive Eng’rs v. Atchison, Topeka & Santa Fe R.R., 516 U.S. 152, 116 S.Ct. 595 (1996).
Adoption Assistance and Child Welfare Act. A 1980 federal statute whose purpose was to force states to use reasonable efforts (1) to avoid removing children from their homes, (2) to reunite families when children had been removed because of abuse or neglect, and (3) when reunification failed, to terminate parental rights and place the children
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