Columbia Encyclopedia

Search results

500 results found

Internal Revenue Service

(Encyclopedia)Internal Revenue Service (IRS), division of the U.S. Treasury Dept. that is responsible for the assessment and collection of most federal taxes, except those relating to alcohol, tobacco, firearms, an...

Conemaugh

(Encyclopedia)Conemaugh kŏnˈəmôˌ [key], river c.70 mi (110 km) long, rising in the Allegheny Mts. and flowing NW to the Allegheny River, SW Pa. Federal flood-control works on the river and its tributaries incl...

rent control

(Encyclopedia)rent control, in economics and law, government regulation of rent to prevent unreasonable or excessive increases. In the United States, the federal government imposed rent control (and other price con...

Woodlawn

(Encyclopedia)Woodlawn, uninc. town (1990 pop. 32,907 including Woodmoor), Baltimore co., N Md., a residential suburb of Baltimore. Called Powhattan in 1856 after the company name for a local mill, the site was ren...

tax exemption

(Encyclopedia)tax exemption, immunity from the requirement of paying taxes. Federal, state, and usually local law provide exemption from taxation for a wide variety of organizations, usually not-for-profit, such as...

ILAS

(Encyclopedia)ILAS, instrument low-approach system: see instrument-landing system. ...

vocational education

(Encyclopedia)vocational education, training designed to advance individuals' general proficiency, especially in relation to their present or future occupations. The term does not normally include training for the ...

Conkling, Roscoe

(Encyclopedia)Conkling, Roscoe, 1829–88, American politician, b. Albany, N.Y. On his admission to the bar in 1850, he was immediately appointed district attorney of Albany. The son of Alfred Conkling, Congressman...

wetlands

(Encyclopedia)wetlands, low-lying ecosystem where the water table is always at or near the surface. It is divided into estuarine and freshwater systems, which may be further subdivided by soil type and plant life i...

parimutuel betting

(Encyclopedia)parimutuel betting părˌĭmyo͞oˈtyo͞oĕl [key], system of cooperative wagering invented (c.1870) in France by Pierre Oller. According to the system, the holders of winning tickets divide the total...