Also known as: exclusions · exclusive · exclusively · exclusivity · exclusionary · exclusivity clause
Written by attorneys · grounded in primary & secondary sources — see below
2 senses
An item of income that a taxpayer need not include in gross income. The annual exclusion permits a set dollar amount of gifts each year to escape gift tax.
An item of income that a taxpayer need not include in gross income. The annual exclusion permits a set dollar amount of gifts each year to escape gift tax.
Congress enacts a statute providing that certain foreign-source income earned by U.S. citizens working abroad is not counted toward gross income. Ethan Evans, a software engineer employed by Equinox Energy in Canada, receives a $40,000 housing allowance under the statute. The IRS accepts the return without including the allowance in taxable income.
A court ruling that bars the admission of evidence or the presence of a person at a proceeding. The ruling may rest on constitutional, statutory, or rule-based grounds.
During a robbery trial, the prosecutor asks the court to allow the victim, Emma Erickson, to remain in the courtroom. The defense objects, claiming her testimony would change if she hears other witnesses. The judge finds no clear and convincing evidence of material alteration and permits her to stay.
Emanuel Escobar and Evelyn Ellison, solo practitioners, sign a client-referral agreement. The document states that either lawyer may accept referrals from other sources. When a client questions whether the arrangement violates ethics rules, both lawyers confirm the pact leaves them free to work with anyone.
A court ruling that bars the admission of evidence or the presence of a person at a proceeding. The ruling may rest on constitutional, statutory, or rule-based grounds.
Each sense below has its own examples, sources, and questions.
The annual exclusion removes a fixed dollar amount of gifts from taxable transfers each year. Amounts above the annual exclusion reduce the donor's lifetime exemption or trigger tax if the exemption is exhausted.
Edward Everett operates a delivery van for Eastern Electric. A city ordinance requires drivers to inspect brakes every 30 days. When Edward's van strikes a pedestrian because the brakes failed, the court adopts the ordinance's inspection schedule as the standard of reasonable conduct for the negligence claim.
Ewan Eckhart sues Elite Dynamics in state court for breach of a supply contract. Elite Dynamics answers that a federal statute preempts the claim. The federal court dismisses the removal petition because the complaint itself raises only state-law issues.
Everlasting Insurance forms a manager-managed LLC. The operating agreement is silent on day-to-day decisions. When the two managers disagree about renewing a lease, the majority vote of the managers controls and binds the company.
A court may exclude a victim only upon clear and convincing evidence that the victim's testimony would be materially altered by hearing other testimony. The court must also consider alternatives and state its reasons on the record.
A nonexclusive reciprocal referral agreement is permitted provided the client is informed of its existence and nature. Exclusivity would render the arrangement improper.
Federal-question jurisdiction exists only when the plaintiff's complaint presents a federal issue on its face. A federal defense or counterclaim cannot create jurisdiction.
…be compelled, is also bound by the same rules of evidence. These duties are not confidential but public and his clerks have no exclusive privileges except as to facts concerning foreign correspondencies and confidential communications between the head of the department and the President. Such confidences may be a ground of…