Single

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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 ?
(60) The Revenue Act of 1948 permitted married couples to file jointly and to enjoy a marginal tax bracket twice as large as the bracket applicable to an unmarried taxpayer. (61) Congress intended for this new joint filing option to equalize the taxation of married couples between common law and community property states and, as a result, eliminate the incentive for common law states to enact community property statutes.
(25) The Report proposes a massive shifting of the income tax burden from married taxpayers to unmarried taxpayers, with virtually no discussion of the merits of the proposal.
Unmarried taxpayers also qualify separately for the $250,000 exclusion of gain from a sale of a principal residence.
The exemption amounts for unmarried taxpayers are $48,450 for 2011, $50,600 for 2012, and $51,900 for 2013 ($74,450, $78,750, and $80,800, respectively, for manied taxpayers filing jointly).
The Tax Court held that, in calculating qualified residence interest, unmarried taxpayers must apply the debt limits for home acquisition and home equity loans to their total joint indebtedness on qualified residences rather than to each of their shares of the indebtedness.
This One really caught everyone by surprise: In PLR-149319-09, the IRS issued guidance to unmarried taxpayers afforded the rights and benefits of "married" under stale law.