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BILL, SINGLE, contracts. A writing by which one person or more, promises to another or others, to pay him or them a sum of money at a time therein specified, without any condition. It is usually under seal; and when so, it is sometimes, if not commonly, called a bill obligatory. (q. v.) 2 S. & R. 115.
     2. It differs from a promissory note in this, that the latter is always payable to order; and from a bond, because that instrument has always a condition attached to it, on the performance of which it is satisfied. 5 Com. Dig. 194; 7 Com. 357.

SINGLE. By itself, unconnected.
     2. A single bill is one without any condition, and does not depend upon any future event to give it validity. Single is also applied to an unmarried person; as, A B, single woman. Vide Simplex.

References in periodicals archive ?
For 2018, the exclusion of interest income from these bonds for single taxpayers begins at MAGI of $79,700 and is completely phased out at $94,700.
The Institute urges the IRS and Treasury Department to abandon the proposed regulations because they contravene the plain words of section 41 creating a "single taxpayer" rule and undermine congressional intent of providing an incentive for companies to conduct research activities in the United States.
(42) As was last year, single taxpayers with an adjusted gross income (AGI) of $65,000 or less and married filing jointly taxpayers with an AGI of less than $130,000 will be able to deduct $4000 for higher education tuition and fees.
In the U.S., a standard deduction for a married couple is $7,950, which is only 84 percent of double the single taxpayer's deduction of $4,750.
before net HMID $66,575 $129,221 Net HMID $12,804 $26,856 Marginal Tax Rate 28% 33% Tax Benefit $3,585 $8,862 Table 5: HMID Tax Benefit as a Percent of Total Interest Paid Taxpayer 1988 1999 20th percentile income 0.00% 0.00% 40th percentile income 4.56% 0.00% 60th percentile income 15.65% 5.47% 80th percentile income 20.14% 16.68% 95th percentile income 27.82% 23.99% Table 6: Simulated Tax Returns for Single Taxpayers Panel A: Tax Returns Using 1999 Tax Rates and Rules 1999 Household Income Percentiles Information 20th 40th 60th Adjusted Gross Income $17,196 $32,000 $50,520 Exemption Amount $2,750 $2,750 $2,750 Standard Deduction $4,300 $4,300 $4,300 Tax.
Taxpayers (6) that are affected by the marriage relief provisions generally fall into two categories: single taxpayers and married individuals filing joint returns.
Consider a single taxpayer in 1991 who is in the highest marginal tax bracket; has an AGI of $125,000, which includes $25,000 of capital gains income and $100,000 of ordinary income; and has $3,000 of itemized deductions that are subject to the phase-out penalty of 3%.
Example 2: Rick Baker, a single taxpayer, must have had MAGI of $120,000 or less in 2018 for a full contribution to a Roth IRA for 2018.
Taxpayer or taxpayers: States differ as to whether they treat a combined group as a single taxpayer or a combination of individual taxpayers.
These positives are mitigated by the city's reliance on a single taxpayer and the high level of worn-out engineering, transport infrastructure and housing and the consequent need for significant capital investments.
The statement also said a single taxpayer with $70,000 in Oregon taxable income would pay $571.
In such a situation, the EAG and all members of the EAG are treated as a single taxpayer for purposes of determining activities that qualify for the deduction.