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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 periodicals archive ?
TEHRAN (FNA)- The Syrian army, backed by the Lebanese Hezbollah fighters and the National Defense Forces, recaptured the villages of Umm Zilaylah, Tal Ayyoub and Umm Al-Marra in Aleppo province.
BAGHDAD, March 11 (KUNA) -- The Iraqi army announced Wednesday that its forces recaptured vast parts of the city of Tikrit, northwest of Baghdad, from the control of the Islamic State (ISIL), predicting victory over the militants within the next few hours.
Of the total banded in fall (n = 167,774), 1,444 birds were banded and recaptured between 1 September and 31 December of the same year.
RESULTS--A total of 578 geckos (225 adult males, 226 adult females, 127 juveniles) were captured during this study; 166 geckos were recaptured at least once (and many were recaptured more than once) resulting in a total of 252 recaptures.
This item discusses the interaction between two of these recapture rules--OFL recapture and branch loss recapture--triggered by a branch incorporation, especially when the losses to be recaptured exceed the gains to be recognized.
French forces backed by Malian troops have recaptured the Islamist stronghold of Gao, according to French defence ministry officials.
Using this method, a proportion of the individually tagged and released scallops were recaptured and released repeatedly so scallops experienced the cumulative effects of discarding that is common under commercial practices.
Four were quickly recaptured but one - released in June 2010 after a malicious call warrant was misfiled - has never been recaptured.
2005, 2006) and the variables a and b are parameters of the exponential model that were estimated to explain the relationship between insects recaptured and flight distance.
Spawning residency at a historic spawning location was estimated by the frequency of returns over rime; most same-year returns (82%, n = 141) were recaptured within a 7 to 35-day period.
We have recaptured about 100 crocodiles and we'll continue working until they are all caught.
When asked when you contacted your sources in the aforesaid area, he said We contacted our Mujahideen at about 10:00 am (local time) today (July 26) and they told us that all the reports which said the Afghan and coalition force recaptured Burg-Matal district were false.