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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)

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.

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.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
Cabatingan, Bacoor police officer-in-charge, said that with Castro's recapture, only five detainees have remained at large namely Ariel Villacampa, Marcelino Ruiz, Richard Manatad, Jason Daniel and Roland Ramirez, all with drug cases.
Lange JH, YF Chang, RE LaPorte.Use of the capture recapture method for epidemiological studies in determining prevalence.Acta Neurolog Scandin.
'It is time to continue the struggle to recapture the Sandakan parliamentary constituency from the Opposition,' he told Bernama here.
The observed data used in the model are [DELTA]t (years), the time between tagging and recapture, and L; the length at tagging (millimeters in FL).
That shifts even more of the load to local school districts - and it increases the amount of money taxpayers in AISD and other recapture districts have to raise for use in other school districts around Texas.
Under paragraph (f), a recapture account is reduced either when amounts in the account are recharacterized as Subpart F income or when the corporation makes an actual distribution from the separate category containing the recapture account.
There was a negative correlation between the release distance of weevils and the recapture percentage (r = -0.97; P = 0.0046), and the estimated regression model was Y = 63.389--0.56245 (distance), [r.sup.2] = 0.9513.
The turbines provided by FLPS are reliable and perform remarkably in extreme temperatures, which makes them the perfect solution for remote well-site power in North Dakota and the Rocky Mountains, noted Recapture chief executive Jason Arnoldy.
Net income for the six months ended June 30, 2014 primarily reflected the recapture of loan loss reserves of USD 1.6m and the grant of USD 200,000 from the Community Development Financial Institutions Fund administered by the US Department of the Treasury.
Just give us few days to recapture the town," said Buay.
We used a CMR modeling approach, nested within a conventional qualitative sampling framework, to assess the relative influence of individual mussel characteristics, sample effort, and local environmental variation on the apparent survival and recapture probabilities of three federally endangered mussel species.
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.