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tax+break

  • 1 אנפרות

    אַנְפָּרוּתf. ( פרר or נפרפר) a break, division, whence 1) the purchase of an odd object, of one of a pair. Sabb.80b (ref. to אַנְדִּיפָא q. v.) וכי אדם עושה מעותיו א׳ will a man buy a half of a thing (as a cosmetic for one temple)? 2) partial payments, an agreement (invalid according to Jewish law) of term payments with the condition of forfeiture on missing one term (v. אַסְמַכְתָּא), esp. such an agreement forced upon a Jew by a gentile ( Roman) individual or authority. Gitt.44a (v. אָנַס) אם בא׳ if his crop was seized in consequence of an anparuth, he is exempt from paying the tithes (of his produces, since he is the loser, whereas if distrained for a real debt, he enjoys the legal benefit of being released of a debt, and therefore must pay the tithes, as if he had sold the crop). Y.Keth.X, end, 34a בארנונהוכ׳ with reference to annona, capitation tax and forfeiture. Gitt.58b הבא מחמת חוב ומחמת א׳וכ׳ if a gentile (Roman) obtained possession of a Jews property in consequence of seizure for a debt or of forfeiture and subsequently sold it to a Jew, the Sicarion law finds no application (and the property must, without any indemnity, be restored to its original owner; v. סִיקְרִיקֹון); וא׳ עצמהוכ׳ and the property seized for forfeiture must have been in the possession of the gentile for twelve months (during which the Jew might have had a chance to reclaim it as illegally seized; v., however, the objection, and subsequent emendation of סיקריקין for א׳, ibid.). Ib. אין א׳ בבבל in Babylon (under the Persian government) there is no anparuth, (which is interpreted) אין דין א׳וכ׳ the laws concerning the purchase by a Jew of property which a gentile had seized for forfeiture find no application in the well regulated Persian state because the owner might have gone to court, if he felt himself aggrieved. Tosef.Gitt.V (III), 2.Pl. אַנְפָּרִיֹּות. Ylamd. Shlaḥ. (quot. in Ar.) אני נוטל מהן א׳וכ׳ I (the Lord) take from them promises to pay in instalments (promises of amending their ways, repentance) and give them extension. Tanḥ. ib., end, a citizen was paying annonœ וכותב א׳ and signing agreements of forfeiture; (Num. R. s. 17 אפכיות, v. אַפּוּכִי). (Ibid. s. 2 אנפריאות, v. אַנְפֹּורָא pl.

    Jewish literature > אנפרות

  • 2 אַנְפָּרוּת

    אַנְפָּרוּתf. ( פרר or נפרפר) a break, division, whence 1) the purchase of an odd object, of one of a pair. Sabb.80b (ref. to אַנְדִּיפָא q. v.) וכי אדם עושה מעותיו א׳ will a man buy a half of a thing (as a cosmetic for one temple)? 2) partial payments, an agreement (invalid according to Jewish law) of term payments with the condition of forfeiture on missing one term (v. אַסְמַכְתָּא), esp. such an agreement forced upon a Jew by a gentile ( Roman) individual or authority. Gitt.44a (v. אָנַס) אם בא׳ if his crop was seized in consequence of an anparuth, he is exempt from paying the tithes (of his produces, since he is the loser, whereas if distrained for a real debt, he enjoys the legal benefit of being released of a debt, and therefore must pay the tithes, as if he had sold the crop). Y.Keth.X, end, 34a בארנונהוכ׳ with reference to annona, capitation tax and forfeiture. Gitt.58b הבא מחמת חוב ומחמת א׳וכ׳ if a gentile (Roman) obtained possession of a Jews property in consequence of seizure for a debt or of forfeiture and subsequently sold it to a Jew, the Sicarion law finds no application (and the property must, without any indemnity, be restored to its original owner; v. סִיקְרִיקֹון); וא׳ עצמהוכ׳ and the property seized for forfeiture must have been in the possession of the gentile for twelve months (during which the Jew might have had a chance to reclaim it as illegally seized; v., however, the objection, and subsequent emendation of סיקריקין for א׳, ibid.). Ib. אין א׳ בבבל in Babylon (under the Persian government) there is no anparuth, (which is interpreted) אין דין א׳וכ׳ the laws concerning the purchase by a Jew of property which a gentile had seized for forfeiture find no application in the well regulated Persian state because the owner might have gone to court, if he felt himself aggrieved. Tosef.Gitt.V (III), 2.Pl. אַנְפָּרִיֹּות. Ylamd. Shlaḥ. (quot. in Ar.) אני נוטל מהן א׳וכ׳ I (the Lord) take from them promises to pay in instalments (promises of amending their ways, repentance) and give them extension. Tanḥ. ib., end, a citizen was paying annonœ וכותב א׳ and signing agreements of forfeiture; (Num. R. s. 17 אפכיות, v. אַפּוּכִי). (Ibid. s. 2 אנפריאות, v. אַנְפֹּורָא pl.

    Jewish literature > אַנְפָּרוּת

См. также в других словарях:

  • tax break — ˈtax break noun [countable] TAX ECONOMICS a special reduction in taxes that the government allows for a particular purpose: • A temporary investment tax credit would provide a tax break to businesses that invest in equipment. * * * tax break UK… …   Financial and business terms

  • tax break — tax ,break noun count a reduction in the tax that you must pay: a tax break for college students …   Usage of the words and phrases in modern English

  • tax break — tax breaks N COUNT If the government gives a tax break to a particular group of people or type of organization, it reduces the amount of tax they have to pay or changes the tax system in a way that benefits them. [mainly AM] Today they ll… …   English dictionary

  • tax break — n a special reduction in taxes ▪ tax breaks for small businesses …   Dictionary of contemporary English

  • tax break — ► NOUN informal ▪ a tax concession or advantage allowed by government …   English terms dictionary

  • tax break — noun a tax deduction that is granted in order to encourage a particular type of commercial activity • Syn: ↑tax benefit • Hypernyms: ↑tax write off, ↑tax deduction, ↑deduction * * * tax break noun (informal) An opportunity legally available for… …   Useful english dictionary

  • Tax Break — A tax break is a savings on a taxpayer s liability. A tax break provides a savings through tax deductions, tax credits, tax exemptions and other incentives. An example of a tax break is the First Time Homebuyer Tax Credit which provided a tax… …   Investment dictionary

  • tax break — UK / US noun [countable] Word forms tax break : singular tax break plural tax breaks informal a reduction in the tax that you must pay a tax break for college students …   English dictionary

  • Tax break — A tax break is a tax saving. This includes:* Tax exemption, an exemption from all or certain taxes of a state or nation in which part of the taxes that would normally be collected from an individual or an organization are instead foregone. * Tax… …   Wikipedia

  • tax break — noun (C) AmE a special reduction in taxes that the government allows for a particular purpose: a tax break for insulating your home …   Longman dictionary of contemporary English

  • tax break — tax discount, reduction of the tax burden …   English contemporary dictionary

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