Yea a breakbeat is the section in a song usually 2/3 through the song near the 2nd chorus or bridge where the vocalists steps back and lets the musicians have a go at it. That's where the best samples are (IMO). The "funky drummer" always gets at least 8 bars to do his thang. You can also find great horn rifts and guitar solos there too. I guess it's where the vocalist takes a "break" in the record, haha? And this break placement rule is not 100%, some breaks are at the intro of a song, especially drum breaks, or the end.