CIVICS

Annual Exclusion Amount

The Annual Exclusion amount is the amount of money that one person may transfer to another as a gift without incurring a gift tax or affecting the unified credit. This annual gift exclusion can be transferred in the form of cash or other...

Annual Exclusion Gift

An annual exclusion gift usually involves cash, stocks, bonds, portions of real estate, or forgiving debt on a family loan in an amount that doesn't exceed the annual gift tax exclusion. The federal government sets the...

Antiterrorism and Effective Death Penalty Act of 1996 (AEDPA)

Major mid-1990s reform of habeas corpus as used to challenge criminal convictions. Among other provisions, the law limits both the procedural and substantive scope of the writ. Procedurally, it bans successive petitions by the same person, requiring...

Antitransfer Laws

Antitransfer laws, sometimes referred to as transfer of assets rules, penalize individuals who obtain eligibility for public benefits, such as Medicaid or SSI, by disposing of assets for less than fair market value. For example, Title XIX of...

Antitrust Laws

The three key federal statutes in Antitrust Law are Sherman Act Section 1, Sherman Act Section 2, and the Clayton Act.

The Per Se Rule v. the Rule of Reason:

Violations under the Sherman Act take one of two forms -- either as a per...

Antitrust Violations

Violations of laws designed to protect trade and commerce from abusive practices such as price-fixing, restraints, price discrimination, and monopolization. The principal federal antitrust laws are the Sherman Act (15 U.S.C. §§ 1-7) and the Clayton Act...

Apartheid

Apartheid refers to the implementation and maintenance of a system of legalized racial segregation in which one racial group is deprived of political and civil rights. Apartheid is a crime against humanity punishable under the Rome Statute of the...

APN

See: assessor's parcel number

Applicable Exclusion Amount

The applicable exclusion amount (also known as unified credit) refers to the total gifts and estate transfers exempted from an individual’s gift and estate taxes. Every U.S. citizen has an applicable exclusion amount for all gifts made inter...

Arbitrary

1. When used in reference to a judge’s ruling in a court case, arbitrary means based on individual discretion rather than a fair application of the law. For example, finding someone guilty of a crime simply because they have a beard would be an...

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