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limitation
(redirected from limitation periods)

   Also found in: Medical, Legal 0.01 sec.
lim·i·ta·tion  (lm-tshn)
n.
1. The act of limiting or the state of being limited.
2. A restriction.
3. A shortcoming or defect.
4. Law A specified period during which, by statute, an action may be brought.

limitation
Noun
1. a restriction or controlling of quantity, quality, or achievement
2. limitations the limit or extent of an ability to achieve something: learn your own limitations
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.limitationlimitation - a principle that limits the extent of something; "I am willing to accept certain restrictions on my movements"
rule, regulation - a principle or condition that customarily governs behavior; "it was his rule to take a walk before breakfast"; "short haircuts were the regulation"
narrowness - a restriction of range or scope; "the problem with achievement tests is the narrowness they impose on students"; "the attraction of the book is precisely its narrowness of focus"; "frustrated by the narrowness of people's horizons"
quantification - a limitation imposed on the variables of a proposition (as by the quantifiers `some' or `all' or `no')
restraint - a rule or condition that limits freedom; "legal restraints"; "restraints imposed on imports"
2.limitation - the quality of being limited or restricted; "it is a good plan but it has serious limitations"
disadvantage - the quality of having an inferior or less favorable position
3.limitation - the greatest amount of something that is possible or allowed; "there are limits on the amount you can bet"; "it is growing rapidly with no limitation in sight"
indefinite quantity - an estimated quantity
peak, extremum - the most extreme possible amount or value; "voltage peak"
cutoff - a designated limit beyond which something cannot function or must be terminated
4.limitation - (law) a time period after which suits cannot be brought; "statute of limitations"
law, jurisprudence - the collection of rules imposed by authority; "civilization presupposes respect for the law"; "the great problem for jurisprudence to allow freedom while enforcing order"
time limit - a time period within which something must be done or completed
5.limitation - an act of limiting or restricting (as by regulation)
regulating, regulation - the act of controlling or directing according to rule; "fiscal regulations are in the hands of politicians"
load-shedding - cutting off the electric current on certain lines when the demand becomes greater than the supply
arms control - a limitation on the size and armament of the armed forces of a country
hold-down - a limitation or constraint; "taxpayers want a hold-down on government spending"
freeze - fixing (of prices or wages etc) at a particular level; "a freeze on hiring"
clampdown - sudden restriction on an activity

limitation
Translations
Spanish limitation [lɪmɪˈteɪʃən] nlimitación f
French limitation [lɪmɪˈteɪʃən] nlimitation f, restriction f
German limitation [lɪmɪˈteɪʃən] limit nEinschränkung f;
limitations limit npl (= shortcomings) → Grenzen pl

Italian limitation [lɪmɪˈteɪʃən] nlimitazione f; limite m

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? Mentioned in ? References in periodicals archive
 
6330(d)(1) gives the taxpayer the right to contest the Appeals officer's determination in the appropriate judicial forum, precludes the IRS from proceeding with the proposed levy and suspends the applicable limitation periods.
If one of the two statutes of limitation periods (either the overpayment or underpayment) is still open on December 31, 1999, the taxpayer does not have to file until the date on which the last applicable period of limitation closes.
The taxpayer is entitled to a refund if, on July 22, 1998, the overpayment limitation periods for both years were open.
 
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