drug of abuse: a drug that is taken for nonmedicinal reasons (usually for mind-altering effects); drug abuse can lead to physical and mental damage and (with some substances) dependence and addiction
entity: that which is perceived or known or inferred to have its own distinct existence (living or nonliving)
clifford trust: a trust established to shift the income to someone who is taxed at a lower rate than the grantor for a period of 10 years or more