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That which is deducted; the part taken away; abatement; as in deductions from gross income in arriving at net income for tax purposes.

In Civil Law, a portion or thing that an heir has a right to take from the mass of the succession before any partition takes place.

A contribution to a charity can be used as a deduction to reduce income for Income Tax purposes if the taxpayer meets the requirements imposed by law.

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


n. an expenditure which an income tax payer may subtract from gross (total) income to determine taxable income. This is not the same as an exemption which is for one's marital status, age over 65, blindness and number of dependents (e.g. children), which, added together, reduce the tax owed.

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.
References in periodicals archive ?
Therefore, by the change of variable formula [16, Section 5.2.2], we deduce that the process S := [S.sub.0][e.sup.Y] satisfies (2.3) and is positive.
Indeed, using the definition of MH(n, 1), we immediately deduce that for every integer n [greater than or equal to] [M.sub.19], 10[m.sub.n,1] > n - 200 and 10[h.sub.n,1] > n - 200, therefore the Mersenne primes and the Sophie Germain primes are all infinite, by using the previous two inequalities and by applying Corollary 1.1.
M(n) = {x; 1 < x < 2n and x is a Mersenne prime} (observing that [M.sub.13] is a Mersenne prime, then it becomes immediate to deduce that for every integer n [greater than or equal to] 4096, [M.sub.13] [member of] M(n)); [MATHEMATICAL EXPRESSION NOT REPRODUCIBLE IN ASCII].
In general, I deduce from the findings above that corpus-based information, if conveniently exploited in class, provides a positive output for oral language development.
And Holmes replies: "I deduce,Watson, that someone has stolen our tent."
The objective is to acquire a package of data from dif-ferent sensors in order to deduce information about the microstructure of the clay filler particles, and to determine if aggregate clay has dispersed and exfoliated into small nanosize particles within the polymer matrix.
Therefore, the otolaryngologist cannot deduce that there is no vestibular function solely on the basis of a caloric examination.
However, I am not convinced that she can deduce from her evidence how much "the consciousness of real social grievances was a by-product of the struggle to define and control a wider, and more open, political arena" (67), although this struggle surely helped to hone this consciousness.
First abstract an ideal economy and deduce some conclusions about it from accumulated theories of background knowledge.
A forward solution (calculation of SCM signal from a dopant profile) was used to calculate a calibration curve, which could then be used to deduce dopant profiles with spatial resolution of about 20 nm.
Although new emm sequences were identified in a survey in the United States (5), the percentage of new strains with new emm sequences was much lower (6%) than was found with these Malaysian isolates, emm typing of a larger number of strains from rheumatic fever-and rheumatic heart disease-endemic areas is required to deduce amino acid sequences for the development of a suitable M protein-based vaccine.
The resulting library of line shapes and their expected images was used to deduce the line shape, width, and separation of closely spaced polycrystalline silicon lines by comparison with top-down SEM images of the sample (the measurement configuration used in the semiconductor industry).