Pari Materia
PARI MATERIA
[Latin, Of the same matter; on the same subject.] The phrase used in connection with two laws relating to the same subject matter that must be analyzed with each other.
For example, the federal gift tax provisions supplement the federal estate tax provisions. The two are in pari materia and must be read together because the gift tax provisions were enacted to prevent the avoidance of estate taxes.
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Estate Tax , Estate Tax
Estate taxes are taxes levied on the value of an estate when it is passed to heirs upon the death of its owner. Estate taxes are often inf… Inheritance Tax , Inheritance Tax
BIBLIOGRAPHY
An inheritance tax is a tax on funds or assets that an individual receives from someone else when the latter dies. Most… Tax Returns , Tax returns include all the required paperwork that accompanies the remittance of taxes to the appropriate government agencies, the largest of these… Taxation , Governments need money so they can provide important services to their citizens. Such services can include national defense from foreign threats, pol… Poll Tax , Poll taxes, also known as head taxes, soul taxes, or capitation taxes, are taxes that are levied upon individuals, rather than on income or property.… Tax Exemption , tax-ex·empt • adj. not liable or obligated to pay taxes: the foundation has applied for tax-exempt status. ∎ bearing interest on which no taxes are i…
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Pari Materia