Subject

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SUBJECT, contracts. The thing which is the object of an agreement. This term is used in the laws of Scotland.

SUBJECT, persons, government. An individual member of a nation, who is subject to the laws; this term is used in contradistinction to citizen, which is applied to the same individual when considering his political rights.
     2. In monarchical governments, by subject is meant one who owes permanent allegiance to the monarch. Vide Body politic; Greenl. Ev. Sec. 286; Phil. & Am. on Ev. 732, n. 1.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
In addition to the Montgomery Ward case, the court cited Scripto in support of subjecting the parent corporation to Illinois tax.
(87)The standards for subjecting foreign entities to tax jurisdiction may differ from those applicable to in personam jurisdiction in a given case.
The TRA '86 legislative history, however, seems to suggest that subjecting excess distributions to the deferred tax amount when an entity becomes a PFIC sooner rather than later may not have been Congress' unambiguous intent.