Legal Dictionary of Pakistan
Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.
above-the-line
(Of a deduction) taken after calculating gross income and before calculating adjusted gross income. * Examples of above-the-line deductions are IRA contributions and moving expenses. Formerly, individual tax returns had a dark line above which these deductions were written. Cf. BELOW-THELINE. abpatruus (ab-pa-troo-as), n. [Latin] Roman & civil law. A great-great-great uncle. - Also termed patruus maximus.