An abbreviation for Adjusted Gross Income.


Alcohol, Tobacco, and Controlled Substances: An Overview

Health and other public concerns have generated detailed Federal and state regulation of the sale and possession of alcoholic beverages, tobacco products, and a wide range of other "controlled...



For purposes of the Immigration and Nationality Act (INA), any person who is not a citizen or a national of the United States. There are different categories of aliens: resident and nonresident, immigrant and nonimmigrant, asylee and...

Alien Registration Card (ARC)

An alien registration card is the official name for the identification card given to lawful permanent residents by the USCIS to identify them as such. Other names for the alien registration card include green card, permanent resident card, and...

Alien Tort Statute

The Alien Tort Statute ("ATS"; also known as the Alien Tort Claims Act) refers to 28 U.S.C. § 1350, granting jurisdiction to federal district courts "of all causes where an alien sues for a tort only in violation of the law of nation or of a treaty of...

Allen Charge


An instruction given by a court to a deadlocked jury to encourage it to continue deliberating until it reaches a verdict. Some states prohibit Allen charges, because they deem them coercive, but the U.S. Supreme Court upheld their use in...

Alternative Minimum Tax (AMT)

Definition from Nolo’s Plain-English Law DictionaryAn IRS system created to ensure that high-income individuals, corporations, trusts, and estates pay a minimum amount of tax, regardless of deductions, credits, or exemptions. To arrive at AMT, certain...

Alternative Writ of Mandate (Mandamus)

Definition from Nolo’s Plain-English Law DictionaryA court order that requires a governmental agency, court, or officials to obey to take a certain action, or show cause at a hearing why it should not have to obey. Compare: peremptory writ of mandate (or...


Definition from Nolo’s Plain-English Law DictionaryTo alter or change by adding, subtracting, or substituting. One can amend a statute, a contract, or a written pleading filed in a law suit. The change is usually called an amendment.

Definition provided...

Amended Tax Return

Definition from Nolo’s Plain-English Law DictionaryA tax return filed by an individual or entity to correct an error made on a previously filed return or to get a refund of taxes paid.

Definition provided by Nolo’s Plain-English Law Dictionary.