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To form a constituent part; to become a part or partaker; to penetrate; share or mix with, as tin enters into the composition of pewter. To go or come into a place or condition; to make or effect an entrance; to cause to go into or be received into.

In the law of real property, to go upon land for the purpose of taking possession of it. In strict usage, the entering is preliminary to the taking possession but in common parlance the entry is now merged in the taking possession.

To place anything before a court, or upon or among the records, in a formal and regular manner, and usually in writing as in to enter an appearance, or to enter a judgment. In this sense the word is nearly equivalent to setting down formally in writing, in either a full or abridged form.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.
References in periodicals archive ?
Until the government issues guidance that addresses some of the issues raised by TAM 200604033, taxpayers will be left wondering whether their existingVPFs and stock loans "work" and whether stock loans should be avoided altogether when entering into future VPFs.
Group C taxpayers may have determined in a number of different situations, however, that they were precluded from entering into risk- reducing positions between HC and the various risk-holding members, either because of business constraints or because literal compliance with the final hedging regulations imposed significant administrative costs and burdens.
The proposed regulations would add, for taxable years ending after December 31, 1982, that the following factor may constitute evidence of there being no business purpose for entering into one agreement rather than several: whether the agreement covers two or more subject matters, and whether it is readily apparent that one of the subject matters is the agreement's principal subject matter.
David's litigation will likely go a long way toward establishing how partnership agreements between a nonprofit and for-profit entity entering into a "whole hospital" joint venture have to be structured.
The bank suggested a way to repatriate earnings by entering into a 20-year swap transaction and then selling income rights for years six through 20 to the foreign subsidiaries.
Before entering into such an agreement, taxpayers should note whether they retain all rights generally available to other taxpayers during the agreement's term.