Also known as the AMT; a tax system devised by the IRS to ensure that the highest income earning individuals, corporations and entities pay a minimum amount of tax, regardless of any deductions or exemptions they may have. … [Read more...]
Am. J. Tax Pol'y
American Journal of Tax Policy … [Read more...]
ALONG
This term means "by," "on," or "over," according to the subject matter and the context Pratt v. Railroad Co., 42 Me. 585; Walton v. Railway Co., 67 Mo. 58; Church v. Meeker, 34 Conn. 421. … [Read more...]
ALTERNATIVE PLEADING
When a party alleges two different legal claims that , when taken together, are contradictory and inconsistent with each other. This is a legal fiction, e.g. where a person claims that another party intentionally caused damage and, in the alternative, caused damage unintentionally but negligently. … [Read more...]
Am. J. Trial Advoc.
American Journal of Trial Advocacy … [Read more...]