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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 ?
Armed Taliban have so far said nothing about the recapturing of the district by the security forces.
Recapturing was performed by spending fixed amounts of time in each of 12 subsites at the study site, including areas of both high and low densities of host plants and nectaring plants.
A member of the national security and foreign policy committee of the Iranian parliament Mostafa Kavakebian hailed the Iranian Ministry of Petroleum for recapturing's oil market share in the post-Joint Comprehensive Plan of Action (JCPOA) era, saying that the ministry has made some useful moves in this regard.
A novel method for tagging and recapturing animals in complex habitats and its use in research into stock assessment of Trochus niloticus.