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Kin; relative. The connection of two individuals, or their situation with respect to each other, who are associated, either by law, agreement, or kinship in a social status or union for purposes of domestic life, such as Parent and Child or Husband and Wife.

The doctrine of relation is the principle by which an act performed at one time is deemed, through a legal fiction, to have been performed at a prior time. For example, in the conveyance of real property, the final proceeding that completes the transfer of property is considered, for certain purposes, to have become effective by relation as of the day when the first proceeding took place. Relation, in essence, is the legal term for retroactive effect.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.

RELATION, civil law. The report which the judges made of the proceedings in certain suits to the prince were so called.
     2. These relations took place when the judge had no law to direct him, or when the laws were susceptible of difficulties; it was then referred to the prince, who was the author of the law, to give the interpretation. Those reports were made in writing and contained the pleadings of the parties, and all the proceedings, together with the judge's opinion, and prayed the emperor to order what should be done. The ordinance of the prince thus required was called a rescript. (q.v.) the use of these relations was abolished by Justinian, Nov. 125.

RELATION, contracts, construction. When an act is done at one time, and it operates upon the thing as if done at another time, it is said to do so by relation; as, if a man deliver a deed as an escrow, to be delivered by the party holding it, to the grantor, on the performance of some act, the delivery to the latter will have relation back to the first delivery. Termes de la Ley. Again, if a partner be adjudged a bankrupt, the partnership is dissolved, and such dissolution relates back to the time when the commission issued. 3 Kent, Com. 33. Vide 18 Vin. Ab. 285; 4 Com. Dig. 245; 5 Id. 339; Litt. S. C. 462-466; 2 John. 510; 4 John. 230; 15 John. 809; 2 Har. & John. 151, and the article Fiction.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
It also includes close attention to how the patient relates to and moves in the world.
In this study, we expected that mothers' influence would positively relate to their children's competence beliefs and effort.
Under Section 10.35(c)(2), the opinion also has to relate the tax law to the facts and assumptions.
The further they are in time from the acquisition, the less likely it is they relate to economic events that existed before the acquisition.
Some of the underlying risk relates to market price changes (including the effects of interest rate changes) or demand for an instrument (market and liquidity risks).
Many of the 11 attributes relate to recommendations made in the Steinberg report.
"Legislation" is defined by reference to section 4911(e)(2) (which relates to the tax on lobbying expenditures by charitable organizations), which defines the term as an "action with respect to Acts, bills, resolutions, or similar items by the Congress, any State legislature, any local council, or similar governing body, or by the public in a referendum, constitutional amendment, or similar procedure." Under section 162(e)(5)(C), disallowed expenditures include amounts paid or incurred for research for, preparation, planning, or coordination of, a lobbying activity.
A belief is reasonable only if it is based on the facts and law in existence at the time the tax return including the item is filed and relates solely to the taxpayer% chances of success on the merits.
To our mind's eye, many of the listed characteristics relate to relatively straightforward transactions under reasonably "safe" interpretations of the Canadian Income Tax Act.
The IRS said, whether costs relate to a friendly merger or to resisting a hostile takeover, the long-term benefit test required the expenditures to be capitalized.
46 (supplemental unemployment benefits intended to promote the welfare of employees laid off and employer's obligations arise directly in connection with, and relate proximately to, the carrying out of its trade or business).