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D

DEPARTMENT

by Law Professor

1. One of the territorial divisions of a country. The term is chiefly used in this sense in France, where the division of the country Into departments is somewhat analogous, both territorially and for governmental purposes, to the division of an American state Into counties. 2. One of the divisions of the executive branch of government. Used in this sense in the United States, … [Read more...] about DEPARTMENT

DEPENDENCY EXEMPTION

by Law Professor

A taxable deduction related to the care of dependents in the household. … [Read more...] about DEPENDENCY EXEMPTION

DEPARTMENT OF HOMELAND SECURITY

by Law Professor

Also known as DHS; Created in 2003 partially in response to the 9/11 terrorist attack, to handle all matters of security and immigration. U.S. Citizenship and Immigration Services (USCIS) replaced the INS and ICE and CBP; the Immigration and Naturalization Service, Customs Enforcement and Customs and Border Protection. … [Read more...] about DEPARTMENT OF HOMELAND SECURITY

DEPENDENT

by Law Professor

(A) Tax: A person who is dependent on and receives support from another person. For tax purposes, a person supporting a dependent is entitled to file and receive an exemption that reduces tax liability. (B) Contract: The need for something to occur in order to create an obligation or liability, e.g. John's ability to buy the car is dependent upon a loan payment being made by … [Read more...] about DEPENDENT

DEPARTMENT OF LABOR

by Law Professor

The federal agency that handles, manages and enforces regulations concerning labor and employment laws including the federal minimum wage and wage and hours matters such as overtime. Also handles matters concerning OSHA (Occupational Safety and Health Act), child labor issues and the Family and Medical Leave Act. … [Read more...] about DEPARTMENT OF LABOR

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