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1 : subject to being taxed
: making one liable to taxation [a amount] [a event]
2 : that may be properly charged by the court against the plaintiff or defendant in a suit [ costs]
3 : used as the basis of a tax computation [a period]
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.