Home office in the legal setting most commonly arises regarding the potential tax deductions under § 280A(c) of the Internal Revenue Code. Since the Tax Cuts and Jobs Act of 2017 disallowed the employee business expenses deduction until 2026...
employment law
hostile work environment
In employment law, a hostile work environment when an employee is subjected to discrimination, harassment or retaliation on the basis of their membership or perceived membership in a protected group such as race, religion, gender, national...
hot cargo clause
A hot cargo clause is a collective bargaining agreement provision that prohibits an employer from conducting business with some other person. A hot cargo clause would typically require the bargaining employer to refuse to deal with another...
hotel and restaurant law
Hotel and restaurant law is an area of law that governs the operation of hotels, motels, inns, restaurants, and other establishments that offer shelter and accommodations for compensation. State law, as opposed to federal law, primarily...
immigration
Immigration refers to the movement of persons into a new country with the intention to reside in that country. This includes state sanctioned immigration (sometimes referred to as “legal immigration”) and unlawful immigration (sometimes...
incapacity
Incapacity is a term used across different areas of the legal landscape that reflects one’s inability to perform various functions.
Common uses include:
A lack of physical or mental/cognitive ability that results in a...incentive stock option (ISO)
Incentive stock options (ISO) refer to a set of stock options used by corporations to compensate major employees in a way that generates limited tax obligations for the employee. If structured and used correctly, an ISO can be taxed as...
independent contractor
Distinguished from employees, independent contractors are entities hired by employers to accomplish certain tasks but do not have the right of control over those entities. Independent contractors tend to have specialized skills or knowledge...
industrial unionism
Industrial unionism is a form of union organizing in which all of the workers in a particular industry organize in the same union without regard for the skill or trade of each worker. The purpose of industrial unionism is to provide workers...
inequity
Inequity means injustice or unfairness. In a legal context, inequity signifies injustices that are sufficiently recognized to justify a remedy. For example, in an employment context, an inequity of compensation or treatment based on protected...