reason

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reason

The faculty by which new information is derived from old, judgement exercised and argument pursued.
References in periodicals archive ?
The sale of the house is not within the safe harbor by reason of the change in place of employment from South Bend to Oakbrook, because the Oakbrook office is not 50 miles farther from A's house than was the South Bend office.
1.121-3(d) provides that a sale or exchange is by reason of health if it will allow a qualified individual to obtain, provide or facilitate the diagnosis, cure, mitigation or treatment of disease, illness or injury, or to obtain or provide medical or personal care for a qualified individual suffering from a disease, illness or injury.
citizenship was acquired solely by reason of (1) his being a citizen of such U.S.