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unified transfer tax

unified transfer tax : a tax imposed under the Internal Revenue Code on the cumulative total of gifts made over a certain amount by a person during his or her lifetime or after death called also unified estate

Limited ownership

Act) but then this condition was fully satisfied in the case of Tulasamma to whom the property was made over in lieu of maintenance with full rights of enjoyment thereof minus the power of alienation. These are precisely

Accused, statement of

to the charge shall be taken down in the manner shown in the forms prescribed by the rules made under the Act; and shall be read over to the accused and signed by the magistrates, and by

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Profit

excess of the price received over the total of all costs incurried by the seller. It is again made in business, profession of vocation when both the receipts and payments are taken into consideration, Rajkishen Prem Chandra

Opening biddings

Equity, the Court considered itself to have a greater power over the contract than if the contract were made between party and party; and as the aim of the Court was to obtain as great a price

Mesne profits, action of

the premises. 'Mesne profits are the rents and profits which a trespasser has, or might have, received or made during his occupation of the premises, and which therefore he must pay over to the true owner as

Merchant shipping

(English) Act the Board of Trade exercises a general control over merchant shipping. Additions and amendments have been made to the Act of 1894 by various Acts, the most important of which re: the Merchant Shipping Acts,

Mancipatio

had such an authority over his son, that before the son could be released from his subjection and made free he must be twice sold and bought, his natural father being in the first instance the vendor.

Force majeure

the subject into which it is not necessary in this case to go, shows that where reference is made to 'force majeure', the intention is to save the performing party from the consequences of anything over which

Deposit (accidental)

Deposit (accidental), is made where a chattel, through circumstances over which neither the owner nor the recipient has any immediate control, is

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