Boot

What does Boot mean in American Law?

The definition of Boot in the law of the United States, as defined by the lexicographer Arthur Leff in his legal dictionary is:

Perhaps a whimsical back formation from “to boot” as in “I gave her my love, and a pretty nice necklace to boot,” i.e., something extra thrown in on one side of a transaction. In the slang of tax lawyers, “boot” refers to cash or other property not qualifying for tax-free treatment in an exchange of like property or in a corporate reorganization. Also, an old Saxon term roughly equivalent to estovers. See bot[e].

Boot in Law Enforcement

Main Entry: Law Enforcement in the Legal Dictionary. This section provides, in the context of Law Enforcement, a partial definition of boot.

Resources

See Also

• Law Enforcement Officer
• Police Officer
• Law Enforcement Agency

Further Reading

• boot in A Dictionary of Law Enforcement (Oxford University Press)
• boot in the Encyclopedia of Law Enforcement
• A Treatise on the Police of the Metropolis

United States Tax Concept of Boot

The receipt of cash or its equivalent accompanying an exchange of property making the values of the property traded equal. In a tax-free exchange boot is subject to immediate tax.

Concept of Boot in the context of Real Property

A short definition of Boot: Something given in addition to. Generally used in exchange to refer to something given other than the major properties to be exchanged, in order to equalize value.

Concept of Boot in the context of Real Property

A short definition of Boot: Something given in addition to. Generally used in exchange to refer to something given other than the major properties to be exchanged, in order to equalize value.