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inclusive grant A deed or grant that describes the boundaries of the land conveyed and excepts certain parcels within those boundaries from the conveyance, usu. because those parcels ofland are owned or claimed by others. Also termed inclusive deed.

inclusive grant- See GRANT.

inclusive legal positivism See INCORPORATIONISM.

inclusive survey A survey that includes within the described boundaries land that is owned or claimed by others and excluded from the surveys computed area.

inclusive survey See SURVEY.

incognito (in-kog-nee-toh or in-kog-ni-toh), adj. or adv. [Latin "unknown"]. Without making one's name or identity known <Binkley flew incognito to France>.

incola (in-ka-la), n. [Latin "an inhabitant"], Roman law. A foreign resident without full civil rights; the inhabitant of a foreign colony. -The term is used particularly for provincial residents who were not Roman citizens. Also termed (in English) incolant. Cf. PEREGRINUS.

income The money or other form of payment that one receives, usu. periodically, from employment, business, investments, royalties, gifts, and the like. See EARNINGS. Cf. PROFIT.

income approach A method of appraising real property based on capitalization of the income that the property is expected to generate. - Also termed illcomecapitalization approach. Cf. MARKET APPROACH; COST APPROACH.

income averaging A method of computing tax by averaging a person's current income with that of preceding years. "A distinct departure from the strict annual system of taxing income is the concept of averaging income, allowed until repeal by the 1986 T.R.A .... [T]he rate at which the item was taxed was made to depend not only on the rates and level of income for that year, but upon the taxpayer's experience over the past four years. The item was (some· times) taxed as if it had been received over a four-year period. Especially for authors, actors, athletes, and other taxpayers who have fluctuating or bunched income and face graduated tax rates that apply on an annual basis, income averaging was most important." John K. McNulty, Federal Income Taxation of Individuals in a Nutshell 353 (5th ed. 1995).

income beneficiary A person entitled to income from property; esp., a person entitled to receive trust income.

income beneficiary- See BENEFICIARY.

income bond A corporate bond secured by the corporation's net income, after the payment of interest on senior debt. Sometimes this type of bond is a cumulative-income bond, in which case, if the income in any year is insufficient to pay the full interest, the deficit is carried forward as a lien on any future income. Also termed cumulative income bond.

income bond- See BOND (3).

income exclusion See EXCLUSION (1).

income fund See MUTUAL FUND.

income in respect of a decedent Income earned by a person, but not collected before death. This income is included in the decedent's gross estate for estate-tax purposes. For income-tax purposes, it is taxed to the estate or, if the estate does not collect the income, it is taxed to the eventual recipient. Abbr. IRD. "If a decedent has earned income that he or she had not received before death and was not entitled to receive before death. such income is known for Federal Income Tax purposes as 'income in respect of a decedent' (I.R.D.). For example, if the decedent earned fees or salary or wages for work done before death but not payable until later, and if decedent was a cash method taxpayer (versus an accrual method taxpayer), that earned but unpaid income would not properly be shown on the final income tax return filed for the decedent, for that taxable period ends with the date of death. Rather it is I.R.D. that becomes taxable to the estate of the decedent.'"John K. McNulty, Federal Estate and Gift Taxation in a Nutshell 89 (5th ed. 1994).

income in respect of a decedent- See INCOME.

income property See PROPERTY.

income property Property that produces income, such as rental property.

income statement A statement of all the revenues, expenses, gains, and losses that a business incurred during a given period. Also termed statement of income; profit-and-Ioss statement; earnings report. Cf. BALANCE SHEET.

income stock See STOCK.

income stock A stock with a history of high yields or dividend payments (e.g., public utilities and wellestablished corporations).

income tax See TAX.

income tax A tax on an individuals or entitys net income. The federal income tax - set forth in the Internal Revenue Code is the federal governments primary source of revenue, and most states also have income taxes. Cf. property tax; EXCISE.

income yield See CAPITALIZATION RATE.

income-and-expense declaration In childsupport litigation, a document that contains information on a parent's income, assets, expenses, and liabilities. - Also termed financial statement.

income-based plan See CHAPTER 13.

income-basis method A method of computing the rate of return on a security using the interest and price paid rather than the face value.

income-capitalization approach See INCOME APPROACH.

income-shifting The practice of transferring income to a taxpayer in a lower tax bracket, such as a child, to reduce tax liability. Often this is accomplished by forming a Clifford trust. See Clifford trust under TRUST; kiddie tax under TAX.

income-tax deficiency See DEFICIENCY (2).

income-tax return See TAX RETURN.

income-tax withholding See WITHHOLDING.

income-withholding order A court order providing for the withholding of a person's income by an employer, usu. to enforce a child-support order. - Also termed wage-withholding order; wage-assignment order; wage assignment. Cf. ATTACHMENT OF WAGES.

income-withholding order See INCOME-WITHHOLDING ORDER.

incommunicado (in-ka-myoo-ni-kah-doh), adj. [Spanish], 1. Without any means of communication. 2. (Of a prisoner) having the right to communicate with only a few designated people.

incommutable (in-ka-myoot-a-bal), adj. (Of an offense) not capable of being commuted. See COMMUTATION.

incompatibility- Conflict in personality and disposition, usu.leading to the breakup of a marriage. Every state now recognizes some form of incompatibility as a no-fault ground for divorce. See no-fault divorce under DIVORCE. Cf. IRRECONCILABLE DIFFERENCES; IRRETRIEVABLE BREAKDOWN OF THE MARRIAGE.

Incompatibility clause The clause of the U.S. Constitution prohibiting a person from simultaneously holding offices in both the executive and legislative branches of the federal government. U.S. Const. art. I, § 6, par. 2, cl. 2.

incompetence 1. The state or fact of being unable or unqualified to do something <the dispute was over her alleged incompetence as a legal assistant>. 2. INCOMPETENCY <the court held that the affidavit was inadmissible because of the affiant's incompetence>.

incompetency Lack of legal ability in some respect, esp. to stand trial or to testify <once the defense lawyer established her client's incompetency, the client did not have to stand trial>. Also termed incompetence; mental incompetence. Cf. INCAPACITY. - incompetent, adj.

incompetency hearing See PATE HEARING.

incompetent adj. 1. (Of a witness) unqualified to testify. 2. (Of evidence) inadmissible. This sense is often criticized, as in the quotation below. "[Incompetentl is constantly used loosely as equivalent to 'inadmissible' on any ground. This use should be avoided." John H. Wigmore, A Students' Textbook of the Law of Evidence 36 (1935).

incompetent evidence Evidence that is for any reason inadmissible.

incompetent evidence- See EVIDENCE.

incomplete instrument See INSTRUMENT (3).

incomplete instrument A paper that, although intended to be a negotiable instrument, lacks an essential element. An incomplete instrument may be enforced if it is subsequently completed. UCC § 3-115.

incomplete transfer See TRANSFER.

incompleteness rejection See REJECTION.

incompleteness rejection Rejection of a patent application on the ground that an element of the device or a step in the process has been left out.

inconclusive adj. (Of evidence) not leading to a conclusion or definite result.

inconsistent adj. Lacking agreement among parts; not compatible with another fact or claim <inconsistent statements>.

inconsistent defense A defense so contrary to another defense that the acceptance of one requires abandonment of the other. A person accused of murder, for example, cannot claim both self-defense and the alibi of having been in a different city when the murder took place.

inconsistent defense- See DEFENSE (1).

inconsistent presumption See conflicting presumption.

inconsistent presumption See conflicting presumption under PRESUMPTION.

inconsistent statement See prior inconsistent statement under STATEMENT.

incontestability clause An insurance-policy provision (esp. found in a life-insurance policy) that prevents the insurer, after a specified period (usu. one or two years), from disputing the policy's validity on the basis of fraud or mistake; a clause that bars all defenses except those reserved (usu. conditions and the payment of premiums). Most states require that a lifeinsurance policy contain a clause making the policy incontestable after it has been in effect for a specified period, unless the insured does not pay premiums or violates policy conditions relating to military service. Some states also require similar provisions in accident and sickness policies. Also termed noncontestabilily clause; incontestable clause; uncontestable clause. Cf. CONTESTABILITY CLAUSE.

incontestability status A classification of a trademark that meets certain criteria including commercial use for five years after being placed on the Principal Register as immune from legal challenge. Although incontestability does not confer absolute immunity, it makes a challenge much more difficult 15 GSCA § 1065.

incontestable policy See INSURANCE POLICY.

incontestable policy A policy containing a provision that prohibits the insurer from contesting or canceling the policy on the basis of statements made in the application.

incontinenti- (in-kon-ti-nen-ti), adv. [Law Latin) Immediately; without any interval or intermission. Also spelled in continenti.

incontrovertible-physical-facts doctrine See PHYSICALFACTS RULE.

inconvenience See RULE OF INCONVENIENCE.

inconvenient forum See FORUM NON CONVENIENS.

incorporamus (in-kor-pa-ray-mas). [Law Latin]. We incorporate. This word indicated an intent to incorporate. "All the other methods therefore whereby corporations exist, by common law, by prescription, and by act of parliament, are for the most part reducible to this of the king '5 letters patent, or charter of incorporation. The king's creation may be performed by the words 'creamus, erigimus, fundamus, incorporamus,' or the like," 1 William Blackstone, Commentaries on the Laws of England 461 (1765).

incorporate 1. To form a legal corporation <she incorporated the family business>. 2. To combine with something else <incorporate the exhibits into the agreement>. 3. To make the terms of another (esp. earlier) document part of a document by specific reference <the codicil incorporated the terms of the will>; esp., to apply the provisions of the Bill of Rights to the states by interpreting the 14th Amendment's Due Process Clause as encompassing those provisions.

incorporation 1. The formation of a legal corporation. See ARTICLES OF INCORPORATION. 2. Constitutional law. The process of applying the provisions of the Bill of Rights to the states by interpreting the 14th Amendment's Due Process Clause as encompassing those provisions. In a variety of opinions since 1897, the Supreme Court has incorporated the First, Fourth, Sixth, and Ninth Amendments into the Fourteenth Amendment's Due Process Clause.

incorporation by reference 1. A method of making a secondary document part of a primary document by including in the primary document a statement that the secondary document should be treated as if it were contained within the primary one. With a contract, the document to be incorporated must be referred to and described in the contract in such a way that the document's identity is clear beyond doubt. With a will, the rule applies only to clearly identified writings that existed when the testator signed the will. Gnif. Probate Code § 2-510. Not all jurisdictions follow this rule for either contracts or wills. - Often shortened to incorporation. Also termed adoption by reference. 2. Patents. The explicit inclusion in one patent application of information already contained in another document, such as another patent or patent application. Generally, the reference must be to a U.S. patent or application if the information is essential (i.e., the description, enabling disclosure, or best mode), but otherwise it may be to a foreign patent or a nonpatent publication. Incorporation by reference is often used in a continuing application to cite the disclosure contained in a parent application. Cf. CROSS-REFERENCE. 3. Patents. The inclusion in a patent claim of information from an external drawing or table. Incorporation by reference is a necessity doctrine, available when there is no other practical way to convey the informa tion in words, and when it is more concise and clear to refer the examiner to the graphic element.

incorporationism The philosophical view that (1) law is made possible by an interdependent convergence of behavior and attitude, esp. in agreements that take the form of social conventions or rules; (2) authoritative legal pronouncements must distinguish some situations from others; and (3) the legality of norms can depend on their substantive moral merit, not just on their pedigree or social source. See Jules Coleman,The Practice of Principle (2001); Wl Waluchow, Inclusive Legal Positivism (1994). - Also termed soft positivism; inclusive legal positivism.

incorporator A person who takes part in the formation of a corporation, usu. by executing the articles of incorporation. Also termed corporator. "An 'incorporator' must be sharply distinguished from a subscriber. The latter agrees to buy shares in the corporation; in other words, a subscriber is an investor and participant in the venture. An 'incorporator' on the other hand serves the largely ceremonial or ministerial functions described in this section. At one time many states required that an incorporator also be a subscriber of shares; however, such requirement appears to have disappeared in all states." Robert W. Hamilton, The Law of Corporations in a Nutshell 34 (3d ed. 1991).

incorporeal (in-kor-por-ee-aI), adj. Having a conceptual existence but no physical existence; INTANGIBLE <copyrights and patents are incorporeal property>. Cf. CORPOREAL. - incorporeality, n.

incorporeal chattel See incorporeal property under PROPERTY.

incorporeal hereditament (in-kor-por-ee-al). An intangible right in land, such as an easement. The various types at common law were advowsons, annuities, commons, dignities, franchises, offices, pensions, rents, tithes, and ways. "There are two quite distinct classes of incorporeal her· editaments: 1. Those which may ripen into corporeal hereditaments. Thus a grant to A for life with remainder to Bin fee simple gave Ban incorporeal hereditament which becomes corporeal after A's death. 2. Those which can never become corporeal hereditaments but are merely rights over the land of another, e.g., rentcharges." Robert E. Megarry & M. P. Thompson, A Manual of the Law of Real Property 361 (6th ed. 1993).

incorporeal hereditament- See HEREDITAMENT.

incorporeal ownership The ownership of rights in land or chattels.

incorporeal ownership See OWNERSHIP.

incorporeal possession See POSSESSION.

incorporeal property See PROPERTY.

incorporeal property 1. An in rem proprietary right that is not classified as corporeal property. Incorporeal property is traditionally broken down into two classes: (1) jura in re aliena (encumbrances), whether over material or immaterial things, examples being leases, mortgages, and servitudes; and (2) jura in re propria (full ownership over immaterial things), examples being patents, copyrights, and trademarks. 2. A legal right in property having no physical existence. - Patent rights, for example, are incorporeal property. Also termed incorporeal chattel; incorporeal thing.

incorporeal right A right to intangible, rather than tangible, property. A right to a legal action (a chose in action) is an incorporeal right. See chose in action under CHOSE.

incorporeal right See RIGHT.

incorporeal thing 1. See incorporeal property under PROPERTY. 2. See THING.

incorrigibility (in-kor-a-ja-bil-a-tee or in-kahr-), Serious or persistent misbehavior by a child, making reformation by parental control impossible or unlikely. Cf. JUVENILE DELINQUENCY. incorrigible, adj.

incorrigible (in-kor-a-ja-b;al or-in-kahr-), adj. Incapable of being reformed; delinquent.

incorrigible child A child who habitually refuses to obey his or her parents or guardians. Also termed disobedient child.

incorrigible child- See CHILD.

Incoterm (in[g]-koh-tarm). A standardized shipping term, defined by the International Chamber of Commerce, that apportions the costs and liabilities of international shipping between buyers and sellers. See EX WORKS; COST, INSURANCE, AND FREIGHT; COST AND FREIGHT; FREE ALONGSIDE SHIP; FREE ON BOARD.

increase (in-krees), 1. The extent of growth or enlargement. 2. Archaic. The produce ofland or the off spring of human beings or animals. - increase (in-krees), vb.

increase, costs of See COSTS OF INCREASE.

increased-risk-of-harm doctrine See LOSS-OF-CHANCE DOCTRINE.

increment (in[g]-kra-mant), A unit of increase in quantity or value. - incremental, adj.

incremental cash flow The net increase in cash flow attributable to a particular capital investment.

incremental cash flow- See CASH FLOW.

incrementum (in-kra-men-tam). [Latin]. Increase. This term appeared in various phrases, such as costs de incremento ("costs of increase"). See COSTS OF INCREASE.

increscitur (in-kres-i-tar). See ADDITUR.

incriminate (in-krim-a-nayt), vb. 1. To charge (someone) with a crime <the witness incriminated the murder suspect>. 2. To identify (one self or another) as being involved in the commission of a crime or other wrongdoing <the defendant incriminated an accomplice>. Also termed criminate. incriminatory, adj.

incriminating Demonstrating or indicating involvement in criminal activity <incriminating evidence>.

incriminating admission- See ADMISSION (1).