be severed

See: part, separate
References in periodicals archive ?
A joint tenancy can be severed so that it becomes a tenancy in common, and this is often done in later years to minimise Inheritance Tax liability.
By contrast, the Cold War-era ties which bind the Atlantic world together will be severed because of the vast divide separating "European and American civilizations.
Both the existing and the proposed long-term contract regulations provide that one contract generally will not be severed into separate contracts unless (1) the contract provides for separate deliveries or acceptances of portions of the subject matter of the contract or (2) there is no business purpose for entering into one contract rather than several.
The contract should be severed and treated as it the contract to build each house were a separte contract for purposes of applying the long-term contract method.
Consequently, the contract will not ordinarily be severed.
65) The IRS also argued that even if the completed contract method were apppropriate, certain of the contracts had to be severed by delivery in order to clearly reflect income.
Sierracin countered that its contracts could not be severed by delivery because it treated work orders as contractual units for valid business reasons.
The language in the regulations, however, suggested that whether an agreement should be severed depended on all the facts and circumstances.