DIRIBITORES

diribitores (di-rib-<<schwa>>-tor-eez),  n.  pl.[Latin  “sorters of  votes”]  Roman  law.  Officers who distributed voting ballots to the citizens in a comitia. See COMITIA. [Blacks Law 8th]

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DIRECT TAX CLAUSES

Direct  Tax  Clauses.The  provisions  in  the  U.S.  Constitution  requiring  direct  taxes  to  be apportioned among the states according to their respective numbers (U.S. Const. art. I, § 2, cl. 3) and prohibiting capitation or other direct taxes except in proportion to the census (U.S. Const. art. I, § 9, cl. 4). • An additional provision…

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DIRECT SKIP

direct skip.Tax. A generation-skipping transfer of assets, either directly or through a trust. • A direct skip may be subject to a generation-skipping transfer tax — either a gift tax or an estate tax. IRC     (26     USCA)     §§     2601–2602.     See     GENERATION-SKIPPING     TRANSFER; generation-skipping transfer tax under TAX; SKIP PERSON. [Cases: Internal Revenue    4224.] [Blacks Law 8th]

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DIRECT SELLING

direct selling. 1. Selling to a customer without going through a dealer. 2. Selling to a retailer without going through a wholesaler. [Blacks Law 8th]

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