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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 ?
Results of this recent tagging are still preliminary, but do not yet include any recaptures from the Gulf of Mexico.
We included recaptures from both the Gulf of Mexico and a limited number from the South Atlantic Ocean in our analysis (to account for individuals tagged in Gulf of Mexico and harvest in South Atlantic Ocean) and recognize that our estimate is by necessity stock-aggregated.
We used a CMR modeling approach, nested within a conventional qualitative sampling framework, to assess the relative influence of individual mussel characteristics, sample effort, and local environmental variation on the apparent survival and recapture probabilities of three federally endangered mussel species.
RESULTS--A total of 578 geckos (225 adult males, 226 adult females, 127 juveniles) were captured during this study; 166 geckos were recaptured at least once (and many were recaptured more than once) resulting in a total of 252 recaptures. Adult geckos were seldom recaptured far from the point of their previous capture.
Black light (BLB Sylvania[R]) traps were used for adult recapture (Hunt et al.
The depreciation recapture provisions are complicated and pervasive, significantly affecting the tax on many sales, exchanges and other dispositions.
It also seeks to determine whether the information gathered from the recapture of these fish supports the concept, suggested by previous studies, of three distinct life-history types in the Mackenzie River.
Further, our tag/recapture studies indicated both YOY and adult fish demonstrated a high degree of site fidelity to specific habitats and this restored marsh as indicated by infrequent recaptures away from tagging sites (see below).
There are scenarios that will not trigger the recapture rule.
The CSTP, between 1962 and 1993, has resulted in 106,449 tagged sharks of 33 species and 4,598 recaptures of 29 species.
Recaptures of these smaller fish occurred throughout the slope depth gradient, with 38% occurring >200 m deeper than the initial depth.