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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 ?
Recaptured fish were reported by commercial fishermen, observers, and processors, with varying levels of information.
Zakaria Malahifji of the Fastaqim rebel group confirmed reports that the two colleges had been recaptured by government forces.
956 inclusion in a subsequent year before the Subpart F income recapture account is fully recaptured.
On the few occasions we recaptured a juvenile after it made a long-distance move, the subsequent recaptures were typically within a few quadrants of the point where the long-distance move ended, suggesting that the long-distance movements of juveniles enable them to colonize a new area on Smith Hall.
The total number of scallops tagged and recaptured for each treatment at each site during the experimental period is summarized in Table 1.
frugiperda males and females recaptured was significantly higher in the dry growing season (2006) (males: F = 14.
Recapture rates refer to the number offish recaptured at a given site divided by the total number of fish recaptures.
An official of 201st Selab Corps, Major General Haidar told Pajhwok Afghan News that the US-led coalition forces,International Security Assistance Force(ISAF) and Afghan National Army troops in their joint offensive recaptured the district last night at around 3:30am.
If the residence is sold to an unrelated party, the adjusted basis of the residence is reduced by the amount of the unrecaptured credit in determining gain or loss on the sale, and the maximum amount of the remaining credit to be recaptured is capped at the amount of gain on the sale (calculated without regard to the section 121 exclusion) (section 36(f)(3)).
Three men who escaped from the Campsfield detention centre over the weekend were recaptured yesterday, Thames Valley Police said.
Researchers extrapolate the fate of the large group on the basis of the usually small percentage that gets recaptured.