BOOT

boot,n.1.Tax. Supplemental money or property subject to tax in an otherwise tax-free exchange. [Cases: Internal Revenue  3679. C.J.S. Internal Revenue §§ 406–407.] 2.Corporations. In a corporate reorganization, anything received other than the stock or securities of a controlled corporation. 3.Commercial law. Cash or other consideration used to balance an otherwise unequal exchange. 4.Hist. ESTOVERS(1).[Blacks Law 8th]