1) To attach or ascribe. 2) To place responsibility or blame on one person for acts of another person because of a particular relationship, such as mother to child, guardian to ward, employer to employee, or business associates. Example: a child's negligence in driving a car without a license may be imputed to the parent. 3) To attribute knowledge to a person because of the person's relationship to the one actually possessing the information. Example: if one partner in a business is informed of something, that knowledge is imputed to other partners. (See also: vicarious liability)


As applies to real estate, any permanent structure or work (such as planting trees) on real property, which increases its value or extends its useful life. As defined by the IRS, an addition to or alteration of a capital asset, which either increases its value or extends its useful life.

Impairs an Exemption

When a lien, in combination with other liens and the amount a debtor may claim as exempt, exceeds the value of property. For example, if a debtor's home is worth $200,000, the debtor is entitled to a $35,000 homestead exemption, and the home is subject to a mortgage of $150,000, a lien that exceeds $15,000 impairs the debtor's homestead exemption: Once the mortgage was paid off, there wouldn't be enough equity left to pay both the exemption and the lien.

I-94 Card

Nonimmigrant visitors entering the United States with a visa are required to complete a Arrival-Departure Record (CBP Form I-94) or the Crewman Landing Permit (CBP Form I-95). The Form I-94 shows the date of arrival in the United States, the date when the authorized period of stay expires (the “Admitted Until” date), and the class of admission.


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