KIND

9 definitions found across Law Mind sources

KINDAuthored
The Law Mind • 1131 words
Definition
In law, "kind" functions almost exclusively as a modifier rather than a standalone term, and its legal significance is concentrated in two contexts: 1. IN KIND (payment or performance): Payment, transfer, or satisfaction made in the same form or type as originally received or owed — as opposed to payment in money. A debt or obligation discharged "in kind" is satisfied by returning or delivering goods, property, or services of the same nature, not a cash equivalent. The phrase presupposes identity of type or genus, not identity of specific item. 2. LIKE KIND (tax and property law): A standard used to determine whether exchanged properties are sufficiently similar in nature or character to qualify for nonrecognition treatment under federal tax law — most prominently under IRC § 1031, which permits deferral of capital gains tax when real property held for investment or business use is exchanged for other real property of "like kind." The "like kind" standard has historically been interpreted broadly for real property (any U.S. real property qualifies) and more narrowly for personal property prior to legislative amendments. 3. GENUS / GENERIC CLASS (historical and contract law): Following the classical usage noted in Black's, "kind" denotes the category or genus to which a thing belongs. In contracts involving fungible goods — grain, oil, seed, currency — performance "in kind" means delivery of goods from the same genus, not the identical units originally tendered.
Common Language
Modern common usage (Wiktionary): A type, race, or category; a group of entities sharing common characteristics. Also: goods or services used as payment in barter; equivalent means used in response to an action. Historical common usage (Webster's 1913): Natural character or disposition; genus or species; showing tenderness or goodness; congenial. The gap between common and legal meaning is modest but practically important. In everyday speech, "in kind" often means simply "in a similar way" (responding to a kindness in kind). In law, "in kind" has a precise meaning tied to genus and form of payment or performance — it is not a loose synonym for "similarly" or "equivalently." Researchers treating "in kind" as rhetorical language in historical documents may miss a technical term of art governing how an obligation was to be discharged.
Common Confusion
"In kind" and "in cash" are opposites in the payment context, but the distinction collapses when the subject matter is currency itself. If taxes are collected in a particular currency and a collector's commission is payable "in kind," the commission is paid in the same currency — not in a different form. Bouvier flags this directly: the commission "in kind" means the same kind of fund in which the tax is collected. "Like kind" (the IRC § 1031 standard) should not be read as requiring identical type or quality. "Like kind" refers to the nature or character of the property, not its grade or quality. Two properties of differing quality — improved versus unimproved land — can still be like kind. This is a recurring trap in both historical legal sources and layperson reading of tax materials.
Why It Matters in Research
The term "kind" is a research entry point primarily through compound phrases. Standalone uses of "kind" in historical legal texts often follow the genus/species sense from Black's and should be read in that light. For tax and property researchers, "like kind" is one of the most litigated phrases in federal tax law. The scope of what qualifies as "like kind" under § 1031 has shifted substantially through IRS rulings, Treasury regulations, and the Tax Cuts and Jobs Act of 2017, which restricted like-kind exchange treatment to real property only (eliminating personal property exchanges). Pre-2017 materials discussing like-kind exchanges for machinery, aircraft, artwork, or other personal property reflect a now-superseded legal landscape. Researchers working with materials from before 2018 must be alert to this discontinuity. For contract and estates researchers, "in kind" distributions appear in trust instruments, partnership agreements, estate administration statutes, and agricultural contracts. The phrase carries a consistent core meaning (same genus, not cash), but its application varies with the subject matter — seed contracts, tax collection, estate distributions, and commodity loans each have their own interpretive history. Anderson's dictionary entry for "kind" is not a substantive legal definition; it is a fragment from a biographical passage about Chancellor Kent. It offers no definitional content and should be disregarded for doctrinal research purposes.
Historical Dictionary Support
Black's (both editions) defines "kind" briefly as "genus; generic class; description" and directs readers to the entry for "in kind." This is the most useful signal: Black's treats standalone "kind" as having no independent legal definition worth elaborating. The weight of legal meaning sits in the compound phrase. Bouvier provides the most substantive historical guidance. The discussion of a tax collector's commission payable "in kind" illustrates the genus principle: same species of fund, not merely equivalent value. Bouvier also draws the quality/kind distinction from an English commercial case (3 Q.B.D. 341) involving seed contracts — "another kind" is not synonymous with "another quality." This distinction remains operative in commodity and agricultural contract interpretation. Neither Black's nor Bouvier addresses like-kind exchanges in the tax law sense, which is not surprising — the modern IRC § 1031 framework is a twentieth-century development. Historical dictionary sources are therefore of limited value for the like-kind exchange research context; researchers must move to treatises, Treasury regulations, and case law from the post-1921 period onward.
Jurisdictional Note
"In kind" distributions in estate and trust administration are governed by state law and can vary in how they affect beneficiary income tax basis. The like-kind exchange framework under IRC § 1031 is federal, but state income tax treatment of deferred gain may differ. Some states do not conform to federal like-kind exchange deferral.
Encyclopedia Cross-Reference
Like-Kind Exchanges (The Law Mind Tax Encyclopedia) Real Estate Transactions — Like-Kind Exchanges, IRC 1031 (The Law Mind Property Law Encyclopedia) 1031 Like-Kind Exchanges — Identification Rules, Timing, Qualified Intermediaries, and Boot (The Law Mind Real Estate Transactions & Construction Encyclopedia)
Related Terms
In Kind — the primary compound form; see dedicated entry Like-Kind Exchange — IRC § 1031 nonrecognition transactions Genus — classical category concept underlying the legal definition Fungible — goods repayable in kind are typically fungible Loan for Consumption (Mutuum) — loans of fungible goods repaid in kind Boot — non-like-kind property received in an exchange; triggers gain recognition 1031 Exchange — common shorthand for like-kind exchange Barter — exchange in kind outside the tax nonrecognition framework Distribution in Kind — estate and trust administration term for non-cash distributions
KINDmain
Black's Law Dictionary • 1891
Genus; generic class; descrip- In old English law. A guardian, ward- tion. See IN KIND. en, or keeper.
KINDmain
Black's Law Dictionary (2nd Ed.) • 1910
Genus; tion. See IN KIND. generic class; descrip-
KINDmain
Anderson's Dictionary of Law • 1890
exhausting research and overwhelming authority. Our jurisprudence was probably on the whole improved by it. The judges were Republicans, kindly disposed to everything French; and this enabled me, without exciting alarm or jealousy, to make free use of such [French] authorities, and thereby enrich our commercial law." From 1814 to 1823, he presided over the court of chancery in the State of New York. The seven volumes of Johnson's Chancery Reports contain his decisions for that period, and present an extended and learned exposition of equity jurisprudence. "For the nine years I was in that office," he further wrote, "there was not a single decision or dictum of either of my predecessors - Livingston, and Lansing, 1777 to 1814-cited or even suggested to me. I took the court as if it were an institution never before known in the United States. I had nothing to guide me, and was left at liberty to assume all such English chancery practice and jurisdiction as I thought applicable under I was only checked by the our constitution. senate as a court of errors." He left no aspect of a case unexamined and undecided. His dicta have furnished the basis of countless adjudications. In 1823, being in his sixty-first year, and, under the constitution, no longer qualified for judicial office, he resumed residence in New York city, and was reelected to the chair in Columbia law school which had been vacant since he left it in 1795. Here he delivered the lectures which constituted the substance of his "Commentaries on American Law," as first published. "Having got heartily tired of lecturing, I abandoned it, and it was my son that pressed me to prepare a volume of lectures for the press. I had no idea of publishing them when I delivered them. I wrote a new volume and published it. This led me to remodel and enlarge, and now the third volume will be out in a few days; and I am obliged to write a fourth to complete my plan." The first volume of the Commentaries was published in 1826, the second in 1827, the third in 1829, and the fourth in 1830. Up to the time of his death, in 1847, he had revised five other editions. His son Judge William Kent superintended the preparation of the seventh edition in 1852, the eighth in 1854, the ninth in 1858, and the tenth in 1860. The eleventh edition was prepared by Judge George F. Comstock, in 1866, the twelfth by Oliver Wendell Holmes, Jr., in 1873, and the thirteenth by C. M. Barnes, in 1884. Of part of Kent's judicial labors Story said that "to unfold the doctrines of chancery in our country and to settle them upon immovable foundations, it required such a man with such a mind, at once liberal, comprehensive, exact, and methodical; always reverencing authorities and bound by decisions; true to the spirit yet more true to the letter of the law; proving principles with a severe and scrupulous logic, yet blending with them the most persuasive equity." Story also wrote that the Commentaries were new proof of the author's accurate learning, extensive research, and unwearied diligence.1 1 See autobiographical letter of 1828, first published in 1872, in 1 South. Law Rev. 382; re-published in 6 Alb. Originally, race, kin; now, genus, generic class. Law J. 40. See also 13 Alb. Law J. 206-10 (1876); American Cyclopaedia. Orig., to steal a child: kid, slang for child; nap, to nab. Formerly spelled kidnapping. 2 [4 Bl. Com. 219. Act 23 June, 1874: 1 Sup. R. S. 103. 4 See Moody v. People, 20 III. 318-19 (1858); State v. Rollins, 8 N. Η. 565-67 (1837); Click v. State, 3 Tex. 285 (1848); 2 Bish. Cr. L. §§ 750-56. 5 McCord v. Smith, 1 Black, 470 (1861); 62 Ga. 145; 11 Cush. 25; 72 N. Y. 315; 16 Wis. 635. Swasey v. Jaques, 144 Mass. 138, 137 (1887), cases, Field, J. Haraden v. Larrabee, 113 Mass. 431 (1873), cases; Wetter v. Walker, 62 Ga. 145 (1878). * Keteltas v. Keteltas, 72 N. Y. 315 (1878), cases. Steel v. Kurtz, 28 Ohio St. 196 (1876). See also 1 Bradf. 495; 28 Md. 412; 67 N. Y. 389; 24 Hun, 15; 32 Barb. 28; 34 id. 410; 43 id. 162; 63 N. C. 242; 17 Ohio St. 367; 4 R. I. 4; 62 Wis. 135.
KINDa.
Websters Unabridged Dictionary (1913) • 1913
Characteristic of the species; belonging to one's nature; natural; native. [Obs.] Chaucer. It becometh sweeter than it should be, and loseth the kind taste. Holland. Having feelings befitting our common nature; congenial; sympathetic; as, a kind man; a kind heart. Yet was he kind, or if severe in aught, The love he bore to learning was his fault. Goldsmith. Showing tenderness or goodness; disposed to do good and confer happiness; averse to hurting or paining; benevolent; benignant; gracious. He is kind unto the unthankful and to evil. Luke vi 35. O cruel Death, to those you take more kind Than to the wretched mortals left behind. Waller. A fellow feeling makes one wondrous kind. Garrick. Proceeding from, or characterized by, goodness, gentleness, or benevolence; as, a kind act. "Manners so kind, yet stately." Tennyson. Gentle; tractable; easily governed; as, a horse kind in harness.
KINDn.
Websters Unabridged Dictionary (1913) • 1913
Nature; natural instinct or disposition. [Obs.] He knew by kind and by no other lore. Chaucer. Some of you, on pure instinct of nature, Are led by kind t'admire your fellow-creature. Dryden. Race; genus; species; generic class; as, in mankind or humankind. "Come of so low a kind." Chaucer. Every kind of beasts, and of birds. James iii.7. She follows the law of her kind. Wordsworth. Here to sow the seed of bread, That man and all the kinds be fed. Emerson. Nature; style; character; sort; fashion; manner; variety; description; class; as, there are several kinds of eloquence, of style, and of music; many kinds of government; various kinds of soil, etc. How diversely Love doth his pageants play, And snows his power in variable kinds ! Spenser. There is one kind of flesh of men, another flesh of beasts, another of fishes, and another of birds. I Cor. xv. 39. Diogenes was asked in a kind of scorn: What was the matter that philosophers haunted rich men, and not rich men philosophers Bacon. A kind of, something belonging to the class of; something like to; -- said loosely or slightingly. In kind, in the produce or designated commodity itself, as distinguished from its value in money. Tax on tillage was often levied in kind upon corn. Arbuthnot.
KINDv.
Websters Unabridged Dictionary (1913) • 1913
To beget. [Obs.] Spenser.
kindnoun
Wiktionary (English) • 2026
Wiktionary contributorsCC BY-SA 4.0 • via Kaikki
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A type, race or category; a group of entities that have common characteristics such that they may be grouped together. | A makeshift or otherwise atypical specimen. | One's inherent nature; character, natural disposition. | Family, lineage. | Manner. | Goods or services used as payment, as e.g. in barter. | Equivalent means used as response to an action. | Each of the two elements of the communion service, bread and wine. | The type of a type constructor or a higher-order type operator. | Food in a particular category.
kindadj
Wiktionary (English) • 2026
Wiktionary contributorsCC BY-SA 4.0 • via Kaikki
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Having a benevolent, courteous, friendly, generous, gentle, liberal, sympathetic, or warm-hearted nature or disposition, marked by consideration for – and service to – others. | Affectionate. | Favorable. | Mild, gentle, forgiving | Gentle; tractable; easily governed. | Characteristic of the species; belonging to one's nature; natural; native.

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