Brackets
/ˈbrækɪts/
Definitions
- (n.) Punctuation marks [ ] used in legal documents to enclose explanatory or qualifying information.
The contract included brackets to indicate the clauses to be negotiated.
- (n.) Amounts added to salaries or tax rates representing different income ranges, used in tax law to apply rates progressively.
Income tax is calculated according to various tax brackets.
Related terms
See also
Commentary
In legal drafting, brackets often highlight optional or variable text; tax brackets refer to statutory income ranges affecting tax liability.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.