Carryover is an accounting method by which the deductions and credits of a taxable year that are either not used in that year, or could not be considered entirely in that year, are then applied to reduce the tax liability of later/subsequent years.
Carryover basis is a type of basis used when calculating the taxes of a gift recipient. Taxes based on capital gains require looking at the change in value of an asset over time, usually looking at the purchase price. However, for individuals who receive an asset as a gift, there is no purchase price to base the gain on.
Casualty can refer to both an unforeseen accident or disaster, as well as the resulting harm from said accident or disaster. Whether people, places, or things, anything can be considered a casualty of a certain harm. 26 U.S.
Casualty loss is limited to loss caused by some sudden, unexpected, and external force such as fire, storm, shipwreck, or similar event or accident.
Catholic Social Services, Inc. v. Reno (CSS) is a Ninth Circuit case which upheld an Immigration and Naturalization Service (INS) regulation which required illegal immigrants to obtain INS approval before leaving the United States even for a brief, casual, and innocent absence.
CDA claims, or Contracts Disputes Act claims, are formal demands by one member of a contracting party, typically the contractor in a government contract, seeking relief as a matter of right.
A "census" is the official counting or enumeration of the people of a state, nation, district, or other political subdivision with details of their characteristics. The census is used to determine the allocation of seats in the United States House of Representatives. State governments also use the census to draw the boundaries of federal congressional districts, as well as those of state legislative seats. Finally, the census determines the distribution of billions of dollars of federal money to the states.
The Certificate of Citizenship (Form N-560 or N-561) is a document issued by the U.S. government as proof of U.S. citizenship. Only individuals who obtained U.S. citizenship either by action of law while residing in the United States or by having been born outside of the United States to U.S. citizen parents may apply for a U.S. Certificate of Citizenship.
Certified copy is a duplicate of a primary document that is endorsed by a governmental or independent agency to guarantee its authenticity. If the primary document is not legitimate, however, the certified copy cannot be used to guarantee if it's genuine. Certified copies may be required in many different circumstances from governmental to commercial. It avoids the potential of the true document from being damaged or stolen.
