Ballentine's law dictionary. Anderson, W.S.. 1998.
special exemption from taxation — An exemption from taxation granted to a particular class of persons, such as veterans, old persons, or persons of limited means without earning power. Eyers Woolen Co. v Gilsum, 84 NH 1, 64 ALR 1196, 146 A 511. An exemption from taxation granted… … Ballentine's law dictionary
general exemption from taxation — An exemption applicable to all persons of a certain class or of all property of a certain kind; a prerogative of the legislature except as controlled by constitutional provision. Eyers Woolen Co. v Gilsum, 84 NH 1, 146 A 511, 64 ALR 1196 … Ballentine's law dictionary
TAXATION — This article is arranged according to the following outline: historical aspects legal aspects the biblical period the talmudic period the post talmudic period in general yardsticks of tax assessment taxable property Place of Residence, Business,… … Encyclopedia of Judaism
exemption — ex·emp·tion /ig zemp shən/ n 1: the act of exempting or state of being exempt 2: one that exempts or is exempted: as a: an amount of income exempted from taxation that may be deducted from adjusted gross income under the tax laws see also… … Law dictionary
Taxation in Switzerland — Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities. Switzerland is a tax haven due to its general low rate of taxation, its political stability as well as the various tax exemptions or reductions… … Wikipedia
Exemption — Any form of immunity from taxation or other obligation to the state. Exemptions could be temporary or permanent. From the 14th century, permanent exemptions like exkousseia (q.v.) were granted by the emperor (q.v.) with increasing frequency to … Historical dictionary of Byzantium
exemption — noun Date: 14th century 1. the act of exempting or state of being exempt ; immunity 2. one that exempts or is exempted; especially a source or amount of income exempted from taxation … New Collegiate Dictionary
Homestead exemption in Florida — Homestead is given meaning in three different contexts under Florida law: 1. exemption from forced sale before and at death per Art. X, Section 4(a) (b) of the Florida Constitution [http://www.flsenate.gov/Statutes/index.cfm?Mode=Constitution… … Wikipedia
Taxation in the United Kingdom — This article is part of the series: Politics and government of the United Kingdom Central government HM Treasury HM Revenue and Customs … Wikipedia
Participation exemption — is a general term relating to an exemption from taxation for a shareholder in a company on dividends received, and potential capital gains arising on the sale of shares. Background The justification for a participation exemption is to eliminate… … Wikipedia
