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Georges Ripert (1944), Cours de droit commercial, Paris: les Cours de droit; Georges Ripert (1944), Législation maritime et aérienne comparée, Paris: Centre de documentation universitaire; Georges Ripert (1946), Aspects juridiques du capitalisme moderne, Paris: Librairie générale de droit et de jurisprudence; (Laval, impr. de Barnéoud ...
In the Catholic Church, an exemption is the full or partial release of an ecclesiastical person, corporation, or institution from the authority of the ecclesiastical superior next higher in rank. [1] For example, the Roman Catholic Archdiocese of Strasbourg, and the Latin Patriarchate of Jerusalem are exempt, being directly subject to the Holy See.
Under United States tax law, a personal exemption is an amount that a resident taxpayer is entitled to claim as a tax deduction against personal income in calculating taxable income and consequently federal income tax. In 2017, the personal exemption amount was $4,050, though the exemption is subject to phase-out limitations.
Exemption may refer to: . Tax exemption, which allows a certain amount of income or other value to be legally excluded to avoid or reduce taxation; Exemption (Catholic canon law), an exemption in the Roman Catholic Church, that is the whole or partial release of an ecclesiastical person, corporation, or institution from the authority of the ecclesiastical superior next higher in rank
A military exemption is an official legal provision that exempts individuals or groups of people from compulsory military service or from certain military duties. Depending on the country and its laws, military exemptions may be granted for various reasons, such as medical reasons, religious beliefs, conscientious objection, family responsibilities, or educational pursuits.
Participation exemptions are only relevant in countries which tax companies on their income from sources outside the country. Some systems (e.g., The Netherlands) provide that dividends from a subsidiary meeting the minimum ownership requirements is wholly exempt from taxation. Some systems provide a partial exemption.
A few years later, in 2020, with the release of macOS Big Sur, the first component of the version number was incremented from 10 to 11, so Big Sur's initial release's version number was 11.0 instead of 10.16, making the version numbers of macOS behave the way the version numbers of Apple's other operating systems do. [37]
Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items.