subject to

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Related to subject to: Subject to Change


Describing a bid or offer for a security that is still negotiable. That is, a subject bid/offer is not firm and requires confirmation before a transaction involving it can be executed.

subject to

Refers to the practice of purchasing real property on which there is an existing mortgage and, rather than paying off or assuming the mortgage, simply allowing it to remain on the property in the original owner's name.Purchasers buying property subject to a mortgage should make sure the loan does not have a due-on-sale clause and that it is not enforceable in the particular circumstances, and they should take whatever steps are necessary to ensure that monthly mortgage payments are made on time.

References in periodicals archive ?
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.
A person subject to the jurisdiction of the United States covers any person who is a citizen, permanent resident alien or, in some cases, a resident of the United States.
that are subject to Title VI stratospheric ozone protection requirements;
Thus, an employee's right to deferred amounts is generally subject to a substantial risk of forfeiture for as long as the employee is required to perform additional services to be entitled to payment of the amounts (i.
The IRS has attempted to mitigate this advantage by arguing that distributions paid to S shareholders, in lieu of paying a reasonable salary, constitute wages subject to employment taxes; see Rev.
The court concluded that some of the payments were not wages subject to FICA or RRTA.
902 (1971), the court decided that the corporation was subject to tax based on the presence of detail people and their leased automobiles in the State.
However, single-owner LLCs that are not taxed as a corporation are subject to employment tax liabilities.
Specifically, the following types of M&E expenses a taxpayer incurs are not subject to the 50% tax ceiling:
In addition, the Court held that International Shoe was subject to the jurisdiction of the Washington courts.
shareholders of foreign corporations can be subject to tax under the CFC and PFIC anti-deferral provisions; the FPHC provisions have been repealed.

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