be subject to (something)

1. To be guided, controlled, or ruled by something. Remember, when you travel to a foreign country, you are subject to their unique laws and traditions, not your own. I'm afraid our stores are subject to the rules established by the corporate headquarters, so there's nothing we can do about it here. Of course, all of our plans there will be subject to the weather—if we get nothing but rain, we'll be spending the vacation indoors.

2. To be required to receive, incur, or experience something. During your stay at this institution, your room will be subject to weekly inspections. Any company caught misrepresenting its tax liabilities will be subject to an external audit carried out by our regulatory branch. How much oversight will our team be subject to?

3. To be prone or susceptible to something; to be likely or inclined to incur or experience something. I've been subject to hay fever since I was a child. While the small island usually gets blissful sunshine, its location means it is subject to awful storms every now and then. Because I sit so close to the hiring manager's office, I'm subject to the awkward conversations she has with the candidates that didn't get the job.

See also: subject, to

subject (one) to (someone or something)

To force one to tolerate, endure, or deal with someone or something. I'm sorry for subjecting you to my dad's political rant. He can't talk about anything else at dinner. They subjected the prisoner to all sorts of physical and mental torture to extract information from him.

See also: subject, to

subject to (something)

1. Guided, controlled, or ruled by something. Remember, when you travel to a foreign country, you are subject to their unique laws and traditions, not your own. I'm afraid our stores are subject to the rules established by the corporate headquarters, so there's nothing we can do about it here. Of course, all of our plans there will be subject to the weather—if we get nothing but rain, we'll be spending the vacation indoors.

2. Required to receive, incur, or experience something. During your stay at this institution, your room will be subject to weekly inspections. Any company caught misrepresenting its tax liabilities will be subject to an external audit carried out by our regulatory branch.

3. Prone or susceptible to something; likely or inclined to incur or experience something. I've been subject to hay fever since I was a child. While the small island usually gets blissful sunshine, its location means it is subject to awful storms every now and then.

See also: subject, to

subject someone or something to something

to cause someone to endure someone or something. I didn't mean to subject you to Uncle Harry. I am sorry I have to subject you to all this questioning.

See also: subject, to

subject to something

likely to have something, such as a physical disorder, The sick man was subject to dizzy spells. I am subject to frequent headaches.

See also: subject, to

subject to

To cause someone to undergo or experience something: The commander subjected the troops to daily inspections. The oil platform was subjected to extreme weather.

See also: subject, to

See also:

References in periodicals archive

Prohibited activities or transactions by a person subject to the jurisdiction of the United States include:

Political Barriers

In addition, subject to certain conditions, the German supervisors may share information on Bank's operations with other supervisors, including the Board.

ORDERS ISSUED UNDER INTERNATIONAL BANKING ACT

* that are subject to acid rain provisions under Sections 404 through 406, 407 (a) and (b), and 410;

Keeping pace with the 1990 Clear Air Act Amendments

Whenever property subject to a liability is transferred to a corporation, the transferor recognizes gain if the amount of the liability exceeds the adjusted basis of the property transferred.

Tax planning under section 357(c): Peracchi and creating something out of nothing

The experimenter then returned to the waiting room and escorted the subject to the experimental chamber where she was seated in front of the computer.

The effects of instructions on subjects' disclosure of information about operant tasks

This condition is intended to limit foreign use to situations in which the foreign income that would be offset by the DCL is not currently subject to U.S corporate income tax.

Revamped dual consolidated loss regs

* The biweekly or monthly payments to laid-off employees were SUCBs, not subject to FICA or RRTA.

Some severance not subject to employment taxes

On that date, and on each anniversary of that date, a portion of the participant's interest in the plan ceases to be subject to a substantial risk of forfeiture and, therefore, the participant has wages that are required to be taken into account for FICA purposes as of each of these dates.

Proposed Section 3121(v) regulations: application of employment taxes to nonqualified deferred compensation

53, which stated that physicians who are engaged in the pursuit of an independent medical practice in which they offer their services to the pubic are generally considered independent contractors unless subject to direct control and supervision.

Employee/independent contractor determinations

An S Corporation must pay reasonable compensation (subject to employment taxes) to shareholder-employee(s) in return for the services that the employee provides to the corporation, before non-wage distributions may be made to that shareholder-employee.

Reasonable compensation and SE taxes

When an individual taxpayer makes an investment in a Canadian company, the corporation is subject to Canadian corporate tax and the investor is subject to a U.S.

Determining the form of doing business in Canada; unexpected problems for companies operating as LLCs

Taxpayers are already subject to numerous penalty and disclosure provisions.

Proposal to require registration of confidential corporate tax shelters

An individual who is self-employed is subject to self-employment (SE) tax, the purpose of which is to provide Social Security and Medicare benefits.

SE tax of LLC members

(3) Crisis negotiation emphasizes the "slowing down" of an incident, thus expanding the timeframe, allowing the subject to vent feelings (anger, frustration, anxiety) and, in turn, defusing a negative emotional state.

A vital tool in crisis negotiation skills training

However, by separately identifying, accumulating and reporting M&E expenses that are not subject to the 50% exclusion, most companies can realize a direct tax benefit.

The high cost of a free lunch