Law Dictionary Definitions

A tax on a property transfer that skips a generation. • The tax limits the use of generation-skipping techniques as a means of avoiding estate taxes. [Cases: Internal Revenue 4220. C.J.S. Internal Revenue §§ 576–578.] [Blacks Law 8th]

1. A tax that returns no special benefit to the taxpayer other than the support of governmental programs that benefit all. [Cases: Taxation 1, 22. C.J.S. Taxation §§ 1–3, 5–6.] 2. A property tax or an ad valorem tax that is imposed for no special purpose except to produce public revenue. Cf. special assessment under…

A tax system in which different rates are assessed against different types of taxed property [Blacks Law 8th]

A tax imposed on the privilege of carrying on a business (esp. as a corporation), usu. measured by the business’s income. See FRANCHISE. [Cases: Taxation 117. C.J.S. Taxation §§ 177–180, 199.] . [Blacks Law 8th]

A tax levied on the transfer of property by will or intestate succession to a person other than the spouse, a parent, or a descendant of the decedent. Cf. legacy tax. [Cases: Taxation 856.1. C.J.S. Taxation §§ 1783–1785, 1792.] [Blacks Law 8th]

1. A combination of two or more taxes that is or can be substituted for something else that could be imposed, such as a demand for other taxes or the performance of personal services. • For example, an excise or franchise tax may be combined with a local tax in floor tax.A tax imposed on…

Broadcast Music, Inc.Copyright. One of the U.S. performing-rights societies that, on behalf of copyright owners, license the public performance of nondramatic musical works. — Abbr. BMI.[Blacks Law 8th]

British subject.The status conferred on a citizen of the United Kingdom and the Commonwealth countries such as Canada, Australia, New Zealand, and India by the British Nationality Act of 1981. • Although this is the current sense, the phrase British subject has had many different meanings over the years, under different statutes.[Blacks Law 8th]

bring to book.To arrest and try (an offender) <the fugitives were brought to book and convicted.[Blacks Law 8th]

bring an action.To sue; institute legal proceedings.[Blacks Law 8th]