To recover (by IRS) the tax benefit of a deduction or a credit previously taken by tax payer. See, e.g., recapture of depreciation
The taking from an enemy, by a force friendly to the former owner, of a vessel previously taken for prize by such enemy

Black's law dictionary. . 1990.

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  • recapture — re·cap·ture 1 /ˌrē kap chər/ vt tured, tur·ing 1: to capture again 2: to recover or take (as an excess or gain) by law or agreement; esp: to recover (a tax benefit) by higher or additional taxation of income or property that ceases to qualify for …   Law dictionary

  • recapture — [rē kap′chər] vt. recaptured, recapturing 1. to capture again; retake; get back by capture; reacquire ☆ 2. to get by RECAPTURE (n. 2) 3. to bring back by remembering [to recapture a feeling] n. 1 …   English World dictionary

  • Recapture — Re*cap ture (r[ e]*k[a^]p t[ u]r; 135), n. 1. The act of retaking or recovering by capture; especially, the retaking of a prize or goods from a captor. [1913 Webster] 2. That which is captured back; a prize retaken. [1913 Webster] …   The Collaborative International Dictionary of English

  • Recapture — Re*cap ture, v. t. To capture again; to retake. [1913 Webster] …   The Collaborative International Dictionary of English

  • recapture — [ʀəkaptyʀ] n. f. ÉTYM. V. 1970; de re , et capture, pour traduire l angl. uptake. ❖ ♦ Biol. Récupération des neuromédiateurs par les terminaisons nerveuses …   Encyclopédie Universelle

  • recapture — 1680s (n.), 1783 (v.), from RE (Cf. re ) back, again + CAPTURE (Cf. capture). Related: Recaptured; recapturing …   Etymology dictionary

  • recapture — ► VERB 1) capture (an escapee). 2) recover (something taken or lost). 3) recreate (a past time, event, or feeling). ► NOUN ▪ an act of recapturing …   English terms dictionary

  • recapture — [[t]ri͟ːkæ̱ptʃə(r)[/t]] recaptures, recapturing, recaptured 1) VERB When soldiers recapture an area of land or a place, they gain control of it again from an opposing army who had taken it from them. [V n] They said the bodies were found when… …   English dictionary

  • recapture — UK [riːˈkæptʃə(r)] / US [ˌrɪˈkæptʃər] verb [transitive] Word forms recapture : present tense I/you/we/they recapture he/she/it recaptures present participle recapturing past tense recaptured past participle recaptured 1) a) to use force to take… …   English dictionary

  • recapture — re|cap|ture [ ,ri kæptʃər ] verb transitive 1. ) to use force to get an area into your control again: Rebel forces have recaptured the city. a ) to win something again from an opponent: Martin recaptured the lead from Bodine on the second lap of… …   Usage of the words and phrases in modern English

  • Recapture — Infobox Play name = Recapture image size = caption = writer = Preston Sturges chorus = characters = mute = setting = The Bellevue Superbe Palace Hotel in Vichy, France and the Villa Lune de Miel premiere = 29 January 1930 place = Eltinge 42nd… …   Wikipedia

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