Legal Dictionary

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  1. S Corporation

    An S corporation, for United States federal income tax purposes, is a closely held corporation (or, in some cases, a limited liability company or a partnership) that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code. In general, S corporations do not pay any federal income taxes. Instead, the corporation's income or losses are divided among and passed through to its shareholders. The shareholders must then report the income or loss on their own [...]
    A corporation that qualifies and elects to be an S corporation under the Internal Revenue Code. Unlike C corporations, S corporations typically do not pay taxes to the federal government. Instead, most S corporations are taxed indirectly through their shareholders. An S corporation must have a limited number of shareholders, giving rise to the related statutory term "small business corporation." 26 U.S.C. § 1361(b)(2). See 26 U.S.C. § 11, 26 U.S.C. § 1361(a), and 26 U.S.C. § 1363(a). See [...]
    A US corporate structure where the income of the firm is passed to the stockholderss in a proportion to their investment and taxed at rates of personal income tax.
  2. S&p/case-shiller U.s. National Home Price Index

    The index that is used by the residential housing market in the US. It tracks any changes in real estate values nation wide. Indexes are tabulated monthly and released on the last Tuesday at (am.
  3. S-curve

    A curve showing growth of a variable in terms of a different variable that is expressed as time units.
  4. S. 1963

    The bill To repeal section 403 of the Bipartisan Budget Act of 2013 (S. 1963) is a bill that would repeal the provision of the Bipartisan Budget Act of 2013 that makes changes to the cost of living allowance to military veterans. The bill was introduced in the United States Senate during the 113th United States Congress.
  5. S. 256

    The bill S. 256, long title "To amend Public Law 93–435 with respect to the Northern Mariana Islands, providing parity with Guam, the Virgin Islands, and American Samoa," is a bill that was introduced into the 113th United States Congress. S. 256 would convey to the government of the Commonwealth of the Northern Mariana Islands (CNMI) submerged lands surrounding such Islands and extending three geographical miles outward from their coastlines. It would also include the Commonwealth of the [...]
  6. S1gylde

    Uncompensated, unpaid for, unavenged. From the participle of exclusion, a,
  7. S25 Non Intromittant Clause

    Point of law. Wharton; Ilaggart v. Morgan, 5 X. Y. 422. 55 Am. Dec. 350; Evans v. Southern Turnpike Co., 18 Ind. 101. The plea of HOW est factum is a denial of the execution of the instrument sued upon, and applies to notes or other instruments, as well as deeds, and applies only when the execution of the instrument is alleged to be the act of the party tiling the plea, or adopted by him. Code Ga. 1SS2.
  8. Sa8000

    The international work place quality standard that is based on social accountability.
  9. Sab Intans

    A school or sect of Roman jurists, under the early empire, founded by Ateius Capito, who was succeeded by M. Sabinus, from whom the name.
  10. Sabbath

    Sabbath (/ˈsæbəθ/) is a day set aside for rest and worship. According to Exodus 20:8 the Sabbath is commanded by God to be kept as a holy day of rest, as God rested from creation. It is observed differently among the Abrahamic religions and informs a similar occasion in several other practices. Although many viewpoints and definitions have arisen over the millennia, most originate in the same textual tradition of: "Remember the sabbath day, to keep it holy". In Judaism, Sabbath is the [...]
    One of the names of the first day of the week; more properly called "Sunday," (q. v.) See State v. Drake, 64 N. C. 591; Gunn v. Slate, 89 Ga. 341, 15 S. E. 458. See Sabbath-breaking.
    The same as Sunday. (q. v.)
  11. Sabbath-breaking

    The offence of violating the laws prescribed for the observance of Sunday. State v. Baltimore & O. B. Co., 15 W. Va. 381, 36 Am. Rep. 803; State v. Popp, 45 Md. 433.
  12. Sabbatum

    In Lat. The Sabbath; also peace. Domesday.
  13. Sabbulonarium

    A gravel pit or liberty to dig gravel and sand; money paid for the same. Cowell.
  14. Saber Noise

    In Chilean history, Saber-noise or saber-rattling (Spanish: ruido de sables) was an incident that took place on September 3, 1924, when a group of young military officers protested against the political class and the postponement of social measures by rattling their sabers within their scabbards. The term is now applied generally to cover any indication of military aggressiveness. In a sense, strategically timed war games can serve as an explicit form of saber-rattling, in that the extent of a [...]
  15. Sabin

    The imperial measurement of sound absorption. One sabin is equal to the power of absorption of one foot squared of a perfect sound absorption material placed in an open window.
  16. Sabinians

    A school or sect of Roman jurists, under the early empire, founded by Ateius Capito, who was succeeded by M. Sabinus, from whom the name.
    A sect of lawyers, whose first chief was Atteius Capito, and the second, Caelius Sabiaus, from whom they derived their name. Clef des Lois Rom. h. t.
  17. Sable

    The sable (Martes zibellina) is a marten species, a small carnivorous mammal inhabiting forest environments, primarily in Russia from the Ural Mountains throughout Siberia, eastern Kazakhstan, northern Mongolia, China, North and South Korea and Hokkaidō in Japan. Its range in the wild originally extended through European Russia to Poland and Scandinavia. It has historically been hunted for its highly valued dark brown or black fur, which remains a luxury good to this day. While hunting of wild [...]
    The heraldic term for black. It is called "Saturn," by those who blazon by planets, and "diamond," by those who use the names of jewels. Engravers commonly represent it by numerous perpendicular and horizontal llnes, crossing each other. Wharton.
  18. Sabotage

    Sabotage is a deliberate action aimed at weakening a polity or corporation through subversion, obstruction, disruption or destruction. In a workplace setting, sabotage is the conscious withdrawal of efficiency generally directed at causing some change in workplace conditions. One who engages in sabotage is a saboteur. Saboteurs typically try to conceal their identities because of the consequences of their actions. Any unexplained adverse condition might be sabotage. Sabotage is sometimes [...]
    The intentional and deliberate destruction of property or the obstruction of an activity.
  19. Saburra

    L. Lat. In old maritime law. Ballast.
  20. Sac

    The jurisdiction or privilege of holding a manor court. See Court-baron.
    In old English law. A liberty of holding pleas; the jurisdiction of a manor court; the privllege claimed by a lord of trying actions of trespass betwcen his tenants, in his manor court, and imposing toes and amerciaments in the same.

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