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An increase in the length of time specified in a contract.

A part constituting an addition or enlargement, as in an annex to a building or an extension to a house. Addition to existing facilities.

An allowance of additional time for the payment of debts. An agreement between a debtor and his or her creditors, by which they allow the debtor further time for the payment of liabilities. A creditor's indulgence by giving a debtor further time to pay an existing debt.

The word extension, when used in its proper and usual sense in connection with a lease, means a prolongation of the previous leasehold estate. The distinction between extension and renewal of lease is chiefly that, in the case of renewal, a new lease is requisite, while, in the case of extension, the same lease continues in force during an additional period upon performance of a stipulated act. An option for renewal implies giving a new lease on the same terms as those of an old lease, while an option for extension contemplates a Continuance of an old lease for a further period.

Request for additional time to file an income tax return beyond the due date.


n. granting of a specific amount of extra time to make a payment, file a legal document after the date due, or continue a lease after the original expiration of the term.


(Expansion), noun addition, amplification, augmentation, broadening, dilatation, dilation, distention, enlargement, growth, increase, innrease of size, increment, magnification, prolatio, spreading, stretching, supplementation, widening


(Postponement), noun abeyance, added time, additional time, adjournment, break, continuance, continuation, deferment, deferral, delay, extra time, further time, intermission, moratorium, more time, pause, recess, respite, rest, stall, stay, suspension, suspennion of activity, temporary stop, temporary suspension
Associated concepts: extension for good cause, extension of payment, extension of renewal of note, extension of time
See also: accession, accretion, addition, additive, adjournment, adjunct, advance, appendix, appurtenance, augmentation, boom, continuance, continuation, deferment, development, enlargement, growth, increase, increment, inflation, insertion, latitude, magnitude, offshoot, organ, rider, stress, survival

EXTENSION, comm. law. This term is applied among merchants to signify an agreement made between a debtor and his creditors, by which the latter, in order to enable the former, embarrassed in his circumstances, to retrieve his standing, agree to wait for a definite length of time after their several claims should become due and payable, before they will demand payment.
     2. Among the French, a similar agreement is known by the name of atermoiement. Merl. Rep. mot Atermoiement.

References in periodicals archive ?
But O'Neal is still waiting for the four-year, $117 million extension that owner Jerry Buss all but promised him in June.
Of course, an extension to file Form 709 does not extend the time to pay the tax.
This revocation statement must be filed by the due date of the partnership's return, including extensions, and must: disclose the partnership's name and address; declare that the partnership revokes its Sec.
Because of doubts about whether LAFCO can grant the 30-day extension, the City Council also directed the city attorney to file a court brief in support of any Valley VOTE lawsuit asking the courts to grant the extension.
Taxpayers who cannot complete their returns before the extension agreement expires should file form 2688 (additional extension request) before the extension ends.
The Harvard Extension School's distance education program is distinctive in that actual lectures conducted on campus are videotaped, then made available online along with other course-related material.
Others want to couple a debt-limit extension with a step toward budget-balancing in the form of some curbs on spending for Medicaid or other entitlement programs.
For more information about UC Irvine Extension's online paralegal courses or the complete Paralegal Certificate Program, please visit extension.
Statutory and regulatory elections eligible for the automatic six-month extension include:
A practical way for both practitioners and clients to avoid this situation is with an in-house tracking system, to ensure that all clients have been accounted for, and by using written correspondence when requesting information needed to' accurately and timely file the return or extension.
associate director of Business and Management Department at UC Irvine Extension.
On April 14, 1983, McMahan's attorney, who prepared and filed his 1978-1981 Federal income tax returns, prepared and filed Form 4868, Application for Automatic Extension of Time To File U.