Legal Question in Tax Law in Pennsylvania

Re: Definition of the phrase or term

Other replies correctly translate the abbreviation as meaning "and others." However, there are three different senses in which this abbreviation is used:

(1) an abbreviation of a list where the "others" are already defined, so the meaning is really the same as "etc." (and the rest).

(2) a proxy for others who are not yet ascertained, as in an indictment of Smith, Jones, et al.

(3) following a list of specific examples, where the "others" are of like kind as the examples, so the meaning is really the same as if the list were prefaced by "e.g" (ejusdem generis, of the same nature).

In the specific case that you give, the meaning is as in (3) -- a list of specific examples is given, and the et al. signifies that others of the same sort exist.

Re: Definition of the phrase or term

"Et al." is short for "et alia", which is Latin for "and others".

Re: Definition of the phrase or term

The word is short for two latin words, "et" which means "and" and "alia" which means "others."

It's something like "etc." which is short for "et cetera" which means "and the rest."

In the context you gave, I'm guessing you're being told upon what basis a tax authority will make some determination and

they are just giving you an explicit partial list and

claiming they'll consider other unspecified info

as well, probably to keep the reader honest.

But "et al." just means "and others", to keep your answer simple.