Linkage
/ˈlɪŋkɪdʒ/
Definitions
- (n.) The legal connection or relationship between persons, acts, or properties that affects rights and liabilities.
The linkage between the contracts determined the allocation of responsibility.
- (n.) In tax law, the rules that integrate and coordinate different provisions or entities for tax purposes.
The linkage provision prevents double taxation by consolidating related entities.
Forms
- linkages
Related terms
See also
Commentary
Used primarily to denote connections that influence legal effects; in tax, linkage rules unify treatment across related entities or transactions.
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.