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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 ?
In the current study, tagging and recapturing scallops over a short time period allowed for the individual capture history of a discarded scallop to be documented.
frugiperda adults by labeling, releasing, and recapturing insects in maize fields.
The release said the combined forces did not suffer any casualty in the clashes, adding they had not faced hard resistance while recapturing the district.
NEW YORK, April 29 /PRNewswire/ -- ConvergEx Group, a leading provider of investment technologies and execution solutions to institutional clients worldwide, today announced that its Recapture Services business recently reached a significant milestone, recapturing more than $750 million in commissions for clients.
Police chief,Qadeem Piman confirmed the recapturing of the district and added the coalition forces also chased the fleeing the Taliban in the area.