Examlex
The goal of the alimony recapture rules is to properly define the substance of payments made to a former spouse in order to ensure proper tax treatment.These rules "lookback" to the following years for the calculation:
New England
New England is a region in the northeastern United States, comprising six states (Maine, New Hampshire, Vermont, Massachusetts, Rhode Island, and Connecticut), known for its colonial history and distinct seasonal weather.
American Shores
A phrase denoting the coasts of the United States, often used in discussions about immigration and exploration.
Chesapeake Affair
A significant diplomatic conflict in 1807 between the United Kingdom and the United States, arising from the British navy's attack on the American ship USS Chesapeake.
Embargo Act
Historical legislation aimed at prohibiting trade between a specific country and others, often used as a tool of foreign policy.
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