Ballentine's law dictionary. Anderson, W.S.. 1998.
interest — in·ter·est / in trəst; in tə rəst, ˌrest/ n [probably alteration of earlier interesse, from Anglo French, from Medieval Latin, from Latin, to be between, make a difference, concern, from inter between, among + esse to be] 1: a right, title, claim … Law dictionary
qualified owner — The owner of a qualified interest in a thing. See qualified interest … Ballentine's law dictionary
interest in property — In the broader sense of the term, ownership of a particular property, whether of the full or a lesser interest. More precisely, a right in or to property which is less than ownership or title, 29A Am J Rev ed Ins § 825. A right less than an… … Ballentine's law dictionary
qualified estate — See qualified fee; qualified interest … Ballentine's law dictionary
qualified property — Same as qualified interest … Ballentine's law dictionary
qualified right — A right, the exercise of which depends upon a justification. Harding v Ohio Casualty Ins. Co. 230 Minn 327, 41 NW2d 818. A common right. See common right; qualified interest … Ballentine's law dictionary
Qualified residence interest — is the most significant exception to the limitations imposed by § 163(h)of the Internal Revenue Code. [Donaldson, Samuel A. Federal Income Taxation of Individuals: Cases, Problems and Materials, 554(2nd Ed. 2007)] Interest Deduction GenerallySec … Wikipedia
qualified disclaimer — n: an irrevocable and absolute refusal to accept a particular interest in the estate of a decedent (as a spouse) that is made in accordance with federal tax requirements and results in favorable tax consequences (as exemption from a gift tax) ◇… … Law dictionary
Qualified Zone Academy Bonds — (QZABs) are a U.S. debt instrument created by Section 226 of the Taxpayer Relief Act of 1997. QZABs allow certain qualified schools to borrow at nominal interest rates (as low as zero percent) for costs incurred in connection with the… … Wikipedia
qualified residence interest — see interest 5 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
