Legal Terms: K

Schedule K-1 is the IRS form by which a partnership, S corporation, estate, or trust reports each partner's, shareholder's, or beneficiary's share of income, deductions, and credits for the year.

A nonimmigrant visa for the fiancé(e) of a U.S. citizen, allowing entry to the United States for the purpose of marriage within 90 days.

A pretrial hearing where the government must prove that its evidence comes from legitimate sources wholly independent of the defendant's compelled testimony.

The crime of unlawfully seizing and detaining a person against their will, often by force, threat, or deception.

KSR International Co. v. Teleflex Inc. (2007), the Supreme Court case that loosened the standard for combining prior art references to establish obviousness, rejecting rigid application of the teaching-suggestion-motivation test.

The Supreme Court's holding in Kumho Tire v. Carmichael extending Daubert's gatekeeping role to all expert testimony, including technical and experience-based opinions.