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n. in income tax, the requirement that the taxpayer pay the amount of tax savings from past years due to accelerated depreciation or deferred capital gains upon sale of property. (See: income tax)

See: rearrest, recoup, recover, recovery, redeem, repossess, rescue, salvage

RECAPTURE, war. By this term is understood the recovery from the enemy, by a friendly force, of a prize by him captured. It differs from rescue. (q.v.)
     2. It seems incumbent on follow citizens, and it is of course equally the duty of allies, to rescue each other from the enemy when there is a reasonable prospect of success. 3 Rob. Rep. 224.
     3. The recaptors are not entitled to the property captured, as if it were a new prize; the owner is entitled to it by the right of postliminium. (q.v.) Dall. Dict. mots Prises maritimes, art. 2, Sec. 4.

References in periodicals archive ?
If recapture taxes were separated from school taxes, Austin ISD taxpayers would see that they're paying more on recapture than they are toward Travis County - and almost as much on recapture as they're paying the city of Austin.
The potential roles of fish size and initial capture depth on the probability of recapture were tested with logistic regressions conducted separately for each tagging set and by using the following equation:
Under paragraph (f), a recapture account is reduced either when amounts in the account are recharacterized as Subpart F income or when the corporation makes an actual distribution from the separate category containing the recapture account.
Two studies, Rose and Barbour (1968) and Selcer (1986), have noted that the distance geckos move between recaptures was typically only a few meters, but neither study reported data separately for males and females or for adults and juveniles.
French troops are reportedly poised to recapture the town of Lere.
Experimental sites were trawled the following 4 nights in winter and 3 nights in summer (bad weather conditions precluded an additional trawl night in the summer experimental series) after the tagging night to recapture tagged scallops.
6)] for the adjustment of recapture analyses of insects with the Statistica (Statsoft 6.
Federal authorities from the agency charged with environmental protection said crocodile experts will be sent to the region to try to recapture the animals.
Pen Air already had an auto loan recapture program in place when David Tuyo, chief financial officer/executive vice president, joined the credit union in 2009, but after evaluating it, Tuyo found there was an untapped market the credit union wasn't reaching.
The recapture amount is further limited to the amount of gain realized on the sale of the home, after adjusting its basis by the amount of unrecaptured credit.
When there is, the amount of the recapture is included in the payor's income and is an above-the-line deduction to the payee in the same amount.