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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.
Two studies, Rose and Barbour (1968) and Selcer (1986), have noted that the distance geckos move between recaptures was typically only a few meters, but neither study reported data separately for males and females or for adults and juveniles.
Nevertheless, there was no significant difference between male recaptures (F = 0.
Recaptures in subsequent years showed a high degree of spawning (80%, n = 135) and non-spawning (73%, n = 11) site fidelity.
To determine if migratory striped bass returned to the same area in subsequent years, the number of fish that were recaptured in the area in which they were released was quantified for recaptures that occurred >12 months after release.
Similar to Sarah in the first example, exactly how much of that $8,000 Sam recaptures depends on his gain upon sale: no gain on the sale produces no recapture.