In pari materia

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[Latin, Upon the same subject.] A designation applied to statutes or general laws that were enacted at different times but pertain to the same subject or object.

Statutes in pari materia must be interpreted in light of each other since they have a common purpose for comparable events or items.

IN PARI MATERIA. Upon the same matter or subject. Statutes in pari materia are to be construed together.

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? References in periodicals archive
162 are in pari materia, pre-opening expenses for either a Sec. Sec. 212 expenses deductible prior to becoming trade or business by Toth, Julie A. / The Tax Adviser More results

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In omnibus obligationibus
In omnibus quidem
In pari causa
In pari causa possessor potior est
In pari causa possessor potior haberi debet
In pari delicto
In pari delicto melior est conditio possidentis

In pari materia
In perpetuam rei memoriam
In Perpetuity
In personam
In posse
In praesenti
In praesentia majoris potestatis
In principio

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