subject to

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Related to subject to: Subject to Change

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.

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.

See also: subject

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

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

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

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

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

References in periodicals archive ?

1503-2(b)(i), a DCL cannot offset the taxable income of any domestic affiliate, regardless of whether the (1) loss offsets income of another person under a foreign country's income tax laws and (2) income that the loss may offset in the foreign country is, has been or will be subject to tax in the U.

Revamped dual consolidated loss regs

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

Political Barriers

Therefore, those foundries subject to the iron and steel MACT will not have to worry about the CAM rule, because the MACT will contain a CAM-equivalent protocol.

Keeping pace with the 1990 Clear Air Act Amendments

In a plan that provides for 100-percent vesting in the entire account balance, in the year in which an employee becomes vested in his benefit under such a plan, the amount included in wages subject to FICA tax for the year is the total amount credited to the employee's account at the time he becomes vested (including income on amounts previously deferred, if any).

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

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

Some severance not subject to employment taxes

The amended rule defines the above terms and includes examples of corporations that are subject to tax because they are engaged in one or more of these activities in the City.

Nexus perplexus: a survey of recent developments

If the LLC is a nonservice partnership, the partnership will be treated as a limited partnership, and members will be treated as LPs not subject to SE tax.

SE tax of LLC members

Under sections 274(n)(2)(A) and 274(e)(5), XYZ's deductible M&E expense for the lunch is not subject to the 50% limitation.

The high cost of a free lunch

The plaintiff argued that Cudahy was essentially doing business in North Carolina because Cudahy and the related corporation (which was admittedly subject to North Carolina jurisdiction) were "merged" (i.

State taxation of corporations: the evolving danger of attributional nexus

partner are subject to complex transfer-pricing rules.

Forms of overseas operations

Thus the embezzler would be required to report the restitution as a miscellaneous itemized deduction subject to the two-percent adjusted gross income exclusion in the year of the restitution.

Accounting for sticky fingers

954-1T(d) adds a gloss to the statutory exemption by providing that an item of income is subject to the high tax exception only if foreign taxes were paid or accrued (or deemed paid or accrued) with respect to that income.

Section 954(b)(4)'s high-tax exception

1031(b)-1(c) states that consideration received in the form of an assumption of liabilities (or a transfer subject to a liability) is to be treated as "other property or money.

Partnership's like-kind exchange dilemma?

If a subject to be arrested has not threatened anyone, the arresting officers initially can apply little or no force and then escalate their response as needed.

Use-of-force policies and training: a reasoned approach (part two). (Legal Digest)