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An escape from the consequences of a specific course of action through the use of legally acceptable means. Cancellation; the act of rendering something useless or legally ineffective.

A taxpayer may take all legally recognized deductions in order to minimize the Income Tax liability. This conduct is called tax avoidance and is legal. If, however, a taxpayer claims deductions to which he or she is not entitled so that the individual pays less income tax than is actually owed, then the taxpayer has committed Tax Evasion, a crime punishable by a fine, imprisonment, or both.

A plea in confession and avoidance is one that admits the truth of allegations made in former Pleading but presents new information that neutralizes or avoids the legal ramifications of those admitted facts.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.


1 the act of annulling or making void.
2 the countering of an opponent's plea with fresh evidence.
Collins Dictionary of Law © W.J. Stewart, 2006

AVOIDANCE, eccl. law. It is when a benefice becomes vacant for want of an incumbent; and, in this sense, it is opposed to plenarty. Avoidances are in fact, as by the death of the incumbent or in law.

AVOIDANCE, pleading. The introduction of new or special matter, which, admitting the premises of the opposite party, avoids or repels his conclusions. Gould on Pl. c. 1 Sec. 24, 42.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
We built a model of SEA avoidance that allows for detailed analysis of the effects of regulatory focus and user perception on SEA avoidance, in relation to Chinese search engine use.
The collision avoidance trajectory planning of the manipulator is divided into two parts: preprocessing and post-processing.
"Updating, maintaining and expanding the existing network of double taxation avoidance treaties, which are of foremost financial and political importance, aims at further strengthening and attracting foreign investment and promoting Cyprus as an international business centre," the finance ministry said.
It does so by reframing the avoidance canon as two different judicial tools: (1) a canon of interpretation, and (2) a constitutional remedy.
aeruginosa in order to transmit avoidance to future generations; exposure to odors emitted by the pathogen wasn't sufficient to provoke avoidance.
British territories and dependencies made up the four of the top 10 countries that have done the most to "proliferate corporate tax avoidance" on the Corporate Tax Haven Index.
Donations towards the Brexiteers have been made from some of the wealthiest people in the country, people who have a track record of tax avoidance and for whom Brexit will provide rich pickings.
The EU's Anti Tax Avoidance Directive (ATAD) entered into force on January 1, 2019.
"Immunotherapy with AR101 resulted in increased QALYs due to the utility benefit of more patients having peanut desensitization, with 0.63 incremental QALYs versus avoidance alone.
The study predicted that viewing for emotional avoidance would be the strongest predictor of viewing frequency and self-reported negative outcomes from viewing.
Summary: New Delhi [India], Nov 26 (ANI): The Governments of India and China on Monday amended the Double Taxation Avoidance Agreement (DTAA) for avoidance of double taxation, and prevention of fiscal evasion with respect to taxes on income.