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prior(s)

n. slang for a criminal defendant's previous record of criminal charges, convictions, or other judicial disposal of criminal cases (such as probation, dismissal or acquittal). Only previous felony convictions can be introduced into evidence. However, the record of "priors" can have an impact on sentencing, as with prior drunk driving convictions requiring mandatory jail sentences, and "three strikes, you're out," providing for extended sentences for the third felony conviction.

References in periodicals archive ?
The current rules provide that, if S's E&P is determined before the end of a taxable year, the E&P for the year is prorated on a daily basis.
The regulations do not eliminate the duplication of S's gain or loss after S leaves th P group.
Included are BERTScope S's outstanding signal integrity analysis tools - BER-correlated eye diagram, jitter peak, BER contour, Q-Factor, jitter tolerance, mask testing and patented error location analysis.
In year 3, P sells CS2 outside of the group for $50, causing S's deconsolidation.
The remainder of the distribution ($2,800) should operate under section 301(c)(2) to reduce S's basis in the stock to $0 and under section 301(c)(3) to generate gain to S of $1,800.
Recharacterization as a dividend would trigger $200,000 ordinary income to Sam (limited by S's earnings and profits).
Under S's insider trading compliance program, insiders (such as A) could trade S stock only between November 5 and November 30 of year 2 (the trading window).
108(e)(6) generally recasts P's contribution of S's debt to the subsidiary's capital, as if S satisfied the debt for cash equal to P's basis in the debt.
The proposed regulations also provide a basis-reduction rule, in which a member disposing of S stock on the day before S leaves the group (and if S does not have a separate-return year) can reduce S stock basis to the extent of S's consolidated net operating loss and net capital loss carryforwards, as if they were absorbed immediately before the transaction.
At the beginning of year 2, the bank discharges $900 of S's debt.
S law permits seniors to earn up to a specified maximum dollar amount in property tax reductions per fiscal year; S's minimum-wage law caps the maximum amount of credit per hour that the taxpayers are entitled to receive for their services.