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Capital account transaction

account transaction, means a transaction which alters the assets or liabilities, including contingent liabilities, outside India of persons resident in India or assets or liabilities in India of persons resident outside India, and includes transactions referred to

Allegiance

one is a subject born, or has been naturalized; or local and temporary, where one is merely a resident in the British dominions, Co. Litt. 129 a. it is also either implied, so soon as the relationship

Adoption

may authorize the adoption of an infant who is under twenty-one years of age, a British subject, and resident in England and Wales, by an applicant who is more than twenty-five years of age, and also twenty-one

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dependent

receives over half of his or her support from the taxpayer and is a U.S. citizen, national, or resident, or a resident of a bordering country (as Mexico) see also dependency exemption at exemption

citizen

Scott v. Sandford in the Important Cases section amendment xiv to the Constitution in the back matter compare resident NOTE: Under the Fourteenth Amendment, “all persons born or naturalized in the United States, and subject to the

beneficiaries

beneficiaries Aliens on whose behalf a U.S. citizen, legal permanent resident, or employer have filed a petition for such aliens to receive immigration benefits from the U.S. Citizenship and

Marriage

the Army and Navy, see 22 & 23 Geo. 5, c. 31. As to marriages between British subjects resident in the United Kingdom and British subjects resident in other parts of the King's dominions or in British

domicile

: the place where an individual has a fixed and permanent home for legal purposes called also legal residence 2 : the place where an organization (as a corporation) is chartered or that is the organization's principal

interest

"American Banker"] ;also : interest computed at such a rate [awarded the defendant legal interest] compare usury qualified residence interest : interest that is deductible from adjusted gross income under federal tax law when it is paid

Occupation

be restricted in its meaning by making it synonymous with residence. The cinema house and not to the residential portions of the premises, Balmakund Khatry v. Hari Narain, AIR 1949 Pat 31 (35). A territory is considered

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