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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 ?
60) The Revenue Act of 1948 permitted married couples to file jointly and to enjoy a marginal tax bracket twice as large as the bracket applicable to an unmarried taxpayer.
In 2010, the deduction is phased out ratably between modified adjusted gross income of $60,000 to $75,000 for unmarried taxpayers, and $120,000 to $150,000 for married taxpayers filing joint returns.
25) The Report proposes a massive shifting of the income tax burden from married taxpayers to unmarried taxpayers, with virtually no discussion of the merits of the proposal.
Republicans have proposed reducing the so-called marriage penalty, which taxes two-income couples at higher rates than unmarried taxpayers.
In addition, the final regulations provide that if an asset is held jointly by unmarried taxpayers, the full value of the asset must be included to determine both the threshold and the amount to be reported.
The exemption amounts for unmarried taxpayers are $48,450 for 2011, $50,600 for 2012, and $51,900 for 2013 ($74,450, $78,750, and $80,800, respectively, for manied taxpayers filing jointly).