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Berne Convention

An international treaty that standardizes basic copyright protection among all of the signatory countries, which currently number over 100. A member country will afford the same treatment to an author from another country as it does to authors in its own country. In addition, each member country is obligated to protect an author's moral rights in her work.


Article V - Amendment

The Congress, whenever two thirds of both Houses shall deem it necessary, shall propose Amendments to this Constitution, or, on the Application of the Legislatures of two thirds of the several States, shall call a Convention for proposing Amendments, which, in either Case, shall be valid to all Intents and Purposes, as part of this Constitution, when ratified by the Legislatures of three fourths of the several States, or by Conventions in three fourths thereof, as the one or the other Mode of Ratification may be proposed by the Congress; Provided that no Amendment which may be made prior to the Year One thousand eight hundred and eight shall in any Manner affect the first and fourth Clauses in the Ninth Section of the first Article; and that no State, without its Consent, shall be deprived of its equal Suffrage in the Senate.

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Codes contain legal rules known as statutes, regulations or ordinances, which are mandatory, meaning that courts must follow them. Codes are accessed through an index that refers you to a numbered section. They are updated by supplements or pocket parts or are in looseleaf form.

basis

For income and capital gains tax purposes, the value that is used to determine profit or loss when property is sold. Often the basis is what you paid for the property, "adjusted" to reflect improvements made or damage incurred while you own the property. See stepped-up basis, carryover basis.

Law Kravitz & Guerra P.a. Texts and treatises can also yield useful general information. They contain the law on a specific subject, sometimes a specific jurisdiction, and may include forms. The briefest are those in West Publishing Co.'s Nutshell Series. West's Hornbooks or comparable publications provide more depth. Multivolume encyclopedic treatises present comprehensive information for many subjects.

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