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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)

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.

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.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
(2005, 2006) and the variables a and b are parameters of the exponential model that were estimated to explain the relationship between insects recaptured and flight distance.
Growth was not detected in 95% of the whelks recaptured in less than one month.
Thirty percent of returns (33) from this study were fish at large for more than 1 year and recaptured within a 50 km radius of release.
Recapture rates for categories within each variable were calculated by dividing the number of recaptured fish by the number of tagged fish for each category.
In this context, it is worth emphasizing that most recaptures were caught only once (133 individuals = 78.2%), 30 whelks were recaptured twice (17.7%), six were caught three times (3.5%), and one was recaptured four times (0.6%).
On Wednesday, the Syrian Army alongside Hezbollah fighters, who seem unsatisfied with a growing number of victories, stormed the ISIL gathering centers in the Southern side of Kuweires Airport again and recaptured Jamiliah village after fierce clashes with the terrorist group.
Furthermore, the investment credit is not recaptured when the property is transferred to an acquiring corporation before the end of the useful life (or recapture period) on which the credit was based, in a transaction to which Sec.
With Salac's death, all escapees now in jail were either recaptured or have surrendered after the jailbreak.
Three other escapees had been earlier recaptured in Bacoor.
DIGOS CITY - An inmate at the Digos district jail in this city was killed while another one was eventually recaptured after they escaped from the facility managed by the Bureau of Jail Management and Penology (BJMP).
The Popular Mobilization Forces' media service said the troops recaptured two more villages in Northeast Hawija, leaving casualties among the militants, Iraqi News reported.
However, in these studies, either relatively few individuals were tagged, only a small portion of tagged individuals was recaptured, the study occurred over a small sampling period, or long-distance movement was reported for only a few individuals.