Claim of Right


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Claim of Right

the Scottish counterpart of the English Declaration of Right of 1689, to the effect that James VII of Scotland (and II of England) had forfeited his right to the throne (which was then offered to William and Mary). See BILL OF RIGHTS.
References in periodicals archive ?
And surely someone who has signed this Claim of Right should be a member of the SNP and not the Labour Party.
The claim of right doctrine in IRC section 1341 addresses these circumstances.
The claim of right doctrine requires taxpayers who receive disputed income to treat it as taxable income if there are no restrictions on how they can use this money When there are restrictions as when the disputed money is in an escrow account--they pay taxes on the disputed amount only when and if they receive the money
As for the idea that the poor enjoy a claim of right upon rich people who have not abused them, the Torah reads: "You shall neither side with the mighty to do wrong .
Deductions for repayments of amounts included in income under a claim of right must be deductible under some other Code section.
That case disallowed a debt claim of right for two reasons: 1) Debt claims were not recognized in the common law, and 2) claims of right were rejected in the enactment of the 1974 criminal code.
Now that its elites have ceased to be junior partners in the Empire's vestigial trading spoils, the Claim of Right to self-government saturates all fractions of the Scottish polity as never before, and in the same fierce measure as it is denied by the Tory masters of the decaying state to the south, whose absolutist rule over British affairs has been exercised, in the Thatcher-major years, as arrogantly as the royal houses of yore.
The trial court prevented defendant's oral attempts to address his claim of right to substitute counsel.
1341(a) provides income tax relief for taxpayers required to repay an amount previously included in income under a claim of right.
The claim of right doctrine says realization takes place whenever a taxpayer receives an amount without restriction as to how he or she can dispose of it.
1 Derived from the basic proposition that income taxes are determined under an annual accounting system, the claim of right doctrine dictates that amounts received under a claim of right (and without restriction) during a tax year are includable in income without regard to whether the amounts may have to be surrendered in a future tax year.
Alistair Darling and Michael Martin have also signed the Scottish claim of rights.