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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 ?
Fish initially captured in depth zone 1 tended to be recaptured at deeper depths, with recaptures at depths from 124 to 1207 m (Figs.
Distance between recaptures was estimated as the smallest number of quadrants between captures.
During the 2006 dry season, the number of recaptures for both males and females after the first release decreased markedly up to 200 m from the release site (Fig.
Where noted, early and late spawning season recaptures were excluded from analyses to limit variability resulting from individuals that may not have been demonstrating spawning-related movements.
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.
The depreciation recapture provisions are complicated and pervasive, significantly affecting the tax on many sales, exchanges and other dispositions.
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.
Researchers using CR data have typically either divided the continuous variation into arbitrary, discrete phenotypic classes, or have used the last date of recapture as a minimum estimate of an individual's life span.
Small-scale models were used to address how many recaptures would be expected at two scales of release (MA, GM) if striped bass movements were random.
1245 recaptures (1) depreciation claimed under Sec.