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n. in income tax, the requirement that the taxpayer pay the amount of tax savings from past years due to accelerated depreciation or deferred capital gains upon sale of property. (See: income tax)

See: rearrest, recoup, recover, recovery, redeem, repossess, rescue, salvage

RECAPTURE, war. By this term is understood the recovery from the enemy, by a friendly force, of a prize by him captured. It differs from rescue. (q.v.)
     2. It seems incumbent on follow citizens, and it is of course equally the duty of allies, to rescue each other from the enemy when there is a reasonable prospect of success. 3 Rob. Rep. 224.
     3. The recaptors are not entitled to the property captured, as if it were a new prize; the owner is entitled to it by the right of postliminium. (q.v.) Dall. Dict. mots Prises maritimes, art. 2, Sec. 4.

References in classic literature ?
The Belgian had no wish to take the slightest chance of recapture.
She shuddered to think of the possibility of having to return to it and of possible recapture, and she wondered why Zu-tag had brought her here.
As for Richard Wilson's sister, she, having been wholly unable to recapture Mr.
I would have given the world to take back what I had said; but a word once spoken, who can recapture it?
This lasted quite a long time, and really interested me; but a great deal that followed did not, and, obviously to recapture my unworthy attention, Miss Melhuish suddenly asked me, in a sensational whisper, whether I could keep a secret.
Losberne was with them, and would be for the next two days; but Rose was too well acquainted with the excellent gentleman's impetuosity, and foresaw too clearly the wrath with which, in the first explosion of his indignation, he would regard the instrument of Oliver's recapture, to trust him with the secret, when her representations in the girl's behalf could be seconded by no experienced person.
Our analyses make extensive use of capture/ recapture data, which must be interpreted with caution for several reasons.
Recapture of marked geckos allowed us to obtain data on patterns of movement of geckos on the building over time intervals ranging from <1 month to successive years.
taxable income in the earlier years and then must recapture prior losses upon the foreign branch's incorporation.
The recapture of the most populated town in the Northern region has come after the French forces pressed ahead with their onslaught against the rebels for more than two weeks.
2006), we adopted a tag--recapture approach to estimate survival and recapture rates of discarded scallops.
Black light (BLB Sylvania[R]) traps were used for adult recapture (Hunt et al.