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brocard (brahk-<<schwa>>rd orbroh-k<<schwa>>rd). An elementary legal principle or maxim, esp. one deriving from Roman law or ancient custom.[Blacks Law 8th]

broader than the invention,adj. (Of a patent claim) having a scope that exceeds the limits ofthe invention disclosed in the application or patent.[Blacks Law 8th]

broadening statement.Patents. Wording in a claim to the effect that the invention includes forms other than the details shown in the application. • A broadening statement is usu. taken as boilerplate and given little or no effect. — Also termed catch-all.[Blacks Law 8th]

broadening of a claim.Patents. The enlargement of the scope of a patent claim to expand its coverage. • The broader a patent claim, the greater the scope of protection because more methods or devices may potentially infringe the claim. But drafting a claim broadly increases the risk that an accused infringer may successfully invalidate the…

A taxable event that occurs when (1) an interest in a generation-skipping trust property terminates (as on the death of a skip person’s parent who possessed the interest), (2) no interest in the trust is held by a nonskip person, and (3) a distribution may be made to a skip person. • Before the creation…

taxable income.See INCOME [Blacks Law 8th]

taxable gift.See GIFT [Blacks Law 8th]

taxable estate.See ESTATE(3). [Blacks Law 8th]

A generation-skipping transfer from a trust to the beneficiary (i.e., the skip person) that is neither a direct skip nor a taxable termination. See GENERATION-SKIPPING TRANSFER; generation-skipping transfer tax under TAX; generation-skipping trust under TRUST; SKIP PERSON. [Cases: Internal Revenue 4224.] [Blacks Law 8th]

taxable cost.See COST(3) [Blacks Law 8th]