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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 ?
The preamble describes the proposed rules as creating an "exception" to the single taxpayer rule, but asserts that this "exception" harmonizes the application of sections 41(f) (1) and 41(c)(7).
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.
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.
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%.
SINGLE INVESTMENT-GRADE TAXPAYER: Strong history of tax increment payments by investment grade property owner and single taxpayer, Dominion Resources; senior unsecured debt rated 'BBB+' by Fitch on March 3, 2011.
The entity-specific limits may apply regardless of whether the state views the combined group as a single taxpayer or a combination of individual taxpayers.
For single taxpayers the limitation is $65,000 and $130,000 for married taxpayers filing jointly.
A single taxpayer who had $50,000 of taxable income paid roughly $8,579 in taxes last year with a standard deduction.
In addition, the 15 percent tax rate for a single taxpayer extends to $26,250 of taxable income but that amount is not double for married filing jointly taxpayers but is extended only to taxable income of $43,850 (167.
Thus, we commend LMSB's efforts to ensure that no single taxpayer, group of taxpayers, or other industry "representatives" are accorded exclusive access to the IIR process.
Not a single taxpayer has yet qualified for a pounds 10 bonus for both filing their self-assessment details and paying their due tax electronically, the Inland Revenue admitted this week.
At one point Elvis was the largest single taxpayer in the USA.