What is the difference between a "record" and a "row" in SQL Server?

There was a rather [innocuous question about adding dates and times in SQL Server](https://dba.stackexchange.com/questions/31669/how-do-i-add-minutes-to-a-time-data-type#question) that set off a rather fascinating taxonomic debate. So how do we differentiate between these related terms and how we use them properly? **Row** **Record**