Boots - Law Dictionary Search Results
Home Dictionary Name: bootsboot
boot [obsolete or dialect boot compensation, from Old English bōt advantage, compensation] : additional money or property received to make up the difference in an exchange of business or investment property that is of like kind but unequal in value NOTE: Under Internal Revenue Code section 1031, no tax liability results from an exchange solely of like-kind property used in a business or trade or held for investment. If the exchange includes boot, however, under section 1245 the boot will be treated as ordinary income. ...
Booted
Wearing boots especially boots with long tops as for riding as a booted squire...
Half boot
A boot with a short top covering only the ankle See Cocker and Congress boot under Congress...
Booting, or Boting corn
Booting, or Boting corn [fr. boteor boot, Sax., compensation], rent corn, anciently so called....
Boots
A servant at a hotel or elsewhere who cleans and blacks the boots and shoes...
bootleg
bootleg : something bootlegged bootleg adj vb boot·legged boot·leg·ging vt 1 : to produce, reproduce, or distribute without authorization or license 2 : smuggle compare pirate vi : to engage in bootlegging boot·leg·ger n ...
Bootee
A half boot or short boot...
Boottree
An instrument to stretch and widen the leg of a boot consisting of two pieces together shaped like a leg between which when put into the boot a wedge is driven...
Closer
One who or that which closes specifically a boot closer See under Boot...
Ochreate
Wearing or furnished with an ochrea or legging wearing boots booted...
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