Income Shifting - Law Dictionary Search Results
Income shifting
Matched in: Term Income shifting
Springing use
defeats a previous legal estate and is not capable of being construed as a vested or contingent remainder, it may operate as a shifting use. Springing and shifting uses were resorted to in order to facilitate freedom
Remainder
every contingent remainder created after the 2nd August, 1877, which would have been valid as a springing or shifting use or executory devise or other limitation had it not had a sufficient estate to support it as … creation of a particular estate, is at the same time limited over to another, who is to enjoy it after the determination of such particular estate. After 1925 remainders can operate only as equitable interests, and in
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use
another with the trust and confidence that the grantor or another is entitled to the beneficial enjoyment of it see also trust Statute of Uses in the Important Laws section NOTE: Uses originated in early English law … back to a grantor when there is no person declared to receive it or no transfer of consideration shift·ing use : a use that is transferred or takes effect in derogation of some estate upon the happening
Mortmain
Mortmain [fr. mort, Fr., dead, and main hand], such a state of possession of land as makes it inalienable; whence it is said to be in dead hand--in a hand that cannot shift away the property. … land as makes it inalienable; whence it is said to be in dead hand--in a hand that cannot shift away the property. It takes place upon alienation to any corporation, sole or aggregate, ecclesiastical or temporal, 2
Presumption
final if it remains undisturbed later. Presumption in law of evidence is a rule indication the stage of shifting the burden of proof. From a certain fact or facts the court can draw an inference and that … enough. The burden resting on the accused person in such a case would not be as light as it is where a presumption is raised under s. 114 of the Evidence Act. Under statutory presumption, the presump-tion
nuclear magnetic resonance
specific absorption and re emission of electromagnetic radiation at characteristic wavelengths by atomic nuclei in a magnetic field It is abbreviated NMR The wavelength of the radiation absorbed depends on the type of nucleus the intensity of … and the local chemical environment in which the nucleus resides It is the latter effect called the chemical shift by which atoms of specific elements in different chemical compounds show a different resonance frequency which gives rise
By way of specific charge
is ambulatory and shifting in its nature, hovering over and so to speak floating with the property which it is intended to affect until some event occurs or some act is done which causes it to settle
Banco
Banco, means a seat or bench of justice, a tract of land cut off by the shifting of a river's course especially land that has become cut off in such a manner from the country … of a river's course especially land that has become cut off in such a manner from the country it originally belonged to, Black Law Dictionary, 7th Edn., p. 139. Banco [Ital.]. see BANC. A seat or bench
Removal
(1964) 4 SCR 224. (ii) The word 'removal' contemplates shifting of a thing from one place to another. It contemplated physical movement of goods from one place to another, J.K. Cotton Spinning & Weaving Mills Ltd. v.
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