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BILL, SINGLE, contracts. A writing by which one person or more, promises to another or others, to pay him or them a sum of money at a time therein specified, without any condition. It is usually under seal; and when so, it is sometimes, if not commonly, called a bill obligatory. (q. v.) 2 S. & R. 115.
     2. It differs from a promissory note in this, that the latter is always payable to order; and from a bond, because that instrument has always a condition attached to it, on the performance of which it is satisfied. 5 Com. Dig. 194; 7 Com. 357.

SINGLE. By itself, unconnected.
     2. A single bill is one without any condition, and does not depend upon any future event to give it validity. Single is also applied to an unmarried person; as, A B, single woman. Vide Simplex.

References in periodicals archive ?
The tax law treats married and unmarried taxpayers differently in several respects.
7703(b) contains a general exception from the requirement that married taxpayers file jointly or separately by treating as unmarried taxpayers who live apart from their spouses for the last six months of the year, file a separate return, maintain a household that is the abode of a dependent child for more than half of the year, and provide over half the cost of that household for the tax year.
6% tax bracket is projected to begin at $464,850 for married taxpayers filing joint returns and at $413,200 for unmarried taxpayers.
The interest deduction is limited to $2,500 per year, and the deduction phases out for joint filers with income (MAGI) between $130,000 and $160,000 ($65,000 to $80,000 for unmarried taxpayers, and no deduction if filing married separate):
I he status generally results in lower tax liabilities for unmarried taxpayers who care for a dependent.