Legal Terms: T
A nonimmigrant visa for victims of severe forms of human trafficking, providing temporary immigration status and eligibility for federal and state benefits.
A non-immigrant visa for victims of severe forms of human trafficking who are physically present in the United States on account of trafficking and cooperate with reasonable law-enforcement requests.
A contractual right allowing minority shareholders to participate (sell their pro rata share) in a sale by majority shareholders on the same terms, protecting against being left behind.
A form of trademark dilution in which the famous mark's reputation is harmed by association with inferior, offensive, or unsavory goods or services.
A dollar-for-dollar reduction in the amount of tax owed, more valuable than a deduction because it directly reduces the tax liability rather than taxable income.
A dollar-for-dollar reduction in tax liability (more valuable than an equivalent deduction), available either as refundable or non-refundable depending on the credit.
An expense that can be subtracted from gross income to reduce the amount of income subject to taxation.
The illegal practice of deliberately underreporting income, overstating deductions, or hiding money to avoid paying taxes owed.
An intentional wrongful act of filing false or misleading tax information with the intent to evade tax obligations, punishable by criminal penalties.
The legal seizure of a taxpayer's property to satisfy an unpaid tax debt, including wage garnishment and bank account levies.
A claim imposed by the government on property for unpaid taxes, giving the government priority over other creditors.
A legal claim by the government against a taxpayer's property for unpaid taxes, which attaches to all of the taxpayer's assets.
A legal strategy or financial arrangement designed to reduce or defer income tax liability, subject to IRS scrutiny if lacking economic substance.
An agreement between two countries to avoid double taxation and prevent tax evasion, establishing rules for taxing cross-border income.
An organization exempt from federal income tax under Section 501(c) of the Internal Revenue Code, including charitable, religious, educational, and social welfare organizations.
The portion of gross income subject to tax after all allowable deductions and exemptions have been subtracted.
AGI less the standard or itemized deduction and the QBI deduction, the amount to which the tax rate schedules are applied to compute regular income tax.
A humanitarian immigration status granted to nationals of designated countries experiencing armed conflict, natural disasters, or other extraordinary conditions.
An inadmissibility ground triggered when a noncitizen accrues one year or more of unlawful presence and departs the United States, barring readmission for ten years absent a waiver.
A situation where a tenant remains on the property after the lease has expired without the landlord's consent.
A rental arrangement that either the landlord or tenant can terminate at any time with proper notice.
A form of co-ownership available only to married couples in some states, featuring rights of survivorship and protection from creditors of only one spouse.
A form of co-ownership where each owner holds a separate, divisible interest that can be freely transferred. No right of survivorship.
A form of co-ownership in which each owner holds a separate fractional interest with no right of survivorship, allowing each share to pass by will or intestacy at death.
A person who rents or leases property from a landlord under a lease agreement.
An unconditional offer to perform an obligation, such as payment of a debt. Legal tender is currency that must be accepted for payment.
A public proposal by a person or entity to purchase some or all of shareholders' shares at a specified price, usually at a premium above market value.
A public offer made by an acquirer to purchase shares directly from target shareholders, typically at a premium to the market price and subject to SEC rules governing disclosure and procedure.
A limited pat-down of a detained person's outer clothing for weapons, permitted when an officer reasonably suspects the person is armed and dangerous.
A brief investigatory detention based on reasonable suspicion of criminal activity, authorized by Terry v. Ohio.
Relating to or provided for by a will. A testamentary trust is created by the terms of a deceased person's will.
The mental ability required to make a valid will, generally meaning the testator understands the nature of the act, the extent of property, the natural objects of bounty, and the plan of distribution.
Statements made with the primary purpose of creating a record for prosecution, such as formal police interrogations, which trigger Confrontation Clause protections.
Statements made by a witness under oath in a legal proceeding, whether at trial, in a deposition, or before a grand jury.
A hearsay exception under FRE 803(3) for statements of the declarant's current mental, emotional, or physical condition.
A person or entity not directly involved in a legal proceeding or transaction but who may be affected by or have an interest in the outcome.
A non-party to a contract whom the contracting parties intended to benefit and who may enforce the contract under Restatement 302.
A pleading by which a defending party brings in a non-party who may be liable to it for all or part of the plaintiff's claim, also called impleader under Rule 14.
Authorization for a search given by someone other than the suspect who shares common authority over the premises or property.
Court-ordered contact between a child and a non-parent such as a grandparent, stepparent, or sibling, available under state statutes with constitutional limits set by Troxel v. Granville.
Sentencing statutes mandating substantially enhanced penalties, often life imprisonment, for defendants convicted of a third serious or violent felony.
An inadmissibility ground triggered when a noncitizen accrues more than 180 days but less than one year of unlawful presence and departs the United States, barring readmission for three years.
Legal ownership of property. Also, the document (deed) that serves as evidence of ownership.
Insurance protecting the holder against financial loss from defects in the title to real property that were not discovered during the title search.
An examination of public records to verify the legal ownership of a property and identify any liens, encumbrances, or defects that may affect the title.
Title VII of the Civil Rights Act of 1964, prohibiting employment discrimination based on race, color, religion, sex, or national origin.
A nonimmigrant work visa available to Canadian and Mexican citizens under the United States-Mexico-Canada Agreement for prearranged business activities in certain professional occupations.
The suspension or pausing of a statute of limitations period, effectively extending the time to file a legal action.
A wrongful act (other than a breach of contract) that results in injury or harm to another person, giving rise to a civil cause of action for damages.
Legislative changes aimed at reducing the ability to bring tort lawsuits or limiting the amount of damages recoverable.
The maximum amount of a pollutant that a body of water can receive while still meeting water quality standards, established under the Clean Water Act.
A federal law giving EPA authority to require reporting, testing, and restrictions on chemical substances and mixtures.
A termination-of-parental-rights case, governed by strict statutory grounds and the heightened clear-and-convincing-evidence standard, that determines whether a parent's legal relationship with a child should be severed.
A temporary immigration status granted by the Secretary of Homeland Security to nationals of designated countries experiencing armed conflict, environmental disaster, or other extraordinary conditions, providing protection from removal and work authorization.
The visual appearance of a product or its packaging that identifies and distinguishes the source of the product, protectable under trademark law when distinctive.
The total image and overall appearance of a product or its packaging, protectable as a trademark if non-functional and distinctive (inherently or through secondary meaning).
Confidential business information that provides a competitive advantage, such as formulas, processes, designs, or customer lists, protected by law from misappropriation.
The improper acquisition, disclosure, or use of confidential business information that derives economic value from not being generally known.
A practice or method of dealing regularly observed in a particular trade so as to justify expectation of compliance under UCC 1-303(c).
A word, phrase, symbol, design, or combination that identifies and distinguishes the source of goods or services from those of others.
A word, name, symbol, design, or combination used to identify and distinguish the source of goods, protected under the Lanham Act and state law to prevent consumer confusion.
Loss of trademark rights through non-use with intent not to resume use (presumed after three years of non-use) or through acts causing the mark to lose its source-identifying significance.
The weakening of a famous trademark's distinctiveness through unauthorized use on unrelated goods or services, even without likelihood of confusion.
Unauthorized use of a mark that is likely to cause consumer confusion as to source, sponsorship, or affiliation, actionable under the Lanham Act and state law.
The process of registering a mark with the USPTO to obtain nationwide constructive notice, a legal presumption of ownership, and the right to use the registration symbol.
A grant of immunity barring prosecution for any offense related to the compelled testimony, the broadest form of immunity available.
Venue under 28 USC 1391(b)(2) in a district where a substantial part of the events or omissions giving rise to the claim occurred.
A nonprobate designation allowing securities, vehicles, and in some states real estate to pass directly to a named beneficiary at the owner's death without probate administration.
A doctrine that holds a defendant liable when they intend to harm one victim but accidentally injure another, treating the intent as transferred to the actual victim.
A use that adds new expression, meaning, or message to the original work, weighing heavily in favor of fair use under the first factor as articulated in Campbell v. Acuff-Rose.
The change in character of property from separate to marital (or vice versa) through the actions or agreement of the spouses, such as retitling a premarital asset jointly.
The three categories of activities for which a covered entity may use or disclose protected health information without obtaining patient authorization under HIPAA.
Rights guaranteed to Indian tribes by treaties with the United States, including hunting, fishing, and gathering rights that may extend beyond reservation boundaries.
A statutory provision allowing courts to triple the amount of actual damages as a penalty, common in antitrust and RICO cases.
The unauthorized entry onto another person's property. Can be criminal (a misdemeanor) or civil (a tort actionable for damages).
A formal judicial proceeding in which evidence is presented to a judge or jury to determine the facts and reach a verdict.
A merger structure using a subsidiary of the acquirer as a party to the merger, allowing the acquirer itself to remain separate from the target's liabilities.
The process by which federal agencies engage with tribal governments on a government-to-government basis regarding policies and actions that may affect tribal interests.
A court established by a Native American tribe to adjudicate disputes and criminal matters within its jurisdiction, applying tribal law and custom.
The process by which a person is officially recognized as a member of an Indian tribe, determined by each tribe's own membership criteria.
The operation of casinos and other gambling activities on Indian reservations, regulated under the Indian Gaming Regulatory Act of 1988.
A 2010 federal law enhancing tribal authority to prosecute and punish crimes in Indian country, expanding sentencing authority for tribal courts.
The legal doctrine that Indian tribes, as sovereign nations, cannot be sued without their consent, similar to the sovereign immunity of states and the federal government.
The inherent authority of Indian tribes to govern themselves within the borders of the United States, recognized by the Constitution, treaties, statutes, and court decisions.
Legal rights of Indian tribes to water resources, often based on the Winters doctrine reserving water for tribal reservations to fulfill the purposes of the reservation.
A legal arrangement in which one party (trustee) holds and manages property for the benefit of another party (beneficiary), according to the terms set by the creator (grantor).
The federal government's legal obligation to protect tribal lands, assets, resources, and treaty rights, arising from the historical relationship between the United States and Indian tribes.
A person or institution that holds and manages property or assets for the benefit of another, owing a fiduciary duty to act in the beneficiary's best interest.
The statutory authority of a bankruptcy trustee to undo certain prepetition transfers, including preferences and fraudulent conveyances, for the benefit of all creditors.
The Trademark Trial and Appeal Board, an administrative tribunal within the USPTO that hears opposition, cancellation, and ex parte appeal proceedings related to trademark registrations.
The pleading standard from Bell Atlantic v. Twombly (2007) requiring factual allegations sufficient to raise a right to relief above the speculative level.
The Rule 23(a)(3) requirement that the claims of the named representatives be typical of the claims of the class members.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.