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Related to designates: denouncement, reposed
References in periodicals archive ?
IRC section 71(b)(1)(B) permits nonalimony treatment if the divorce agreement designates the payments as not includable in income under section 71(a) and not allowable as a deduction under IRC section 215.
FOR ALIMONY TO BE TAX DEDUCTIBLE, payments must be made in cash under a divorce or written separation instrument, the spouses must reside in separate households, the payor's liability must end with the payee's death, the payor and payee must file separate returns and the divorce or separation instrument can't designate nonalimony treatment.
Zahm said he hasn't ``seen any progress'' on the proposal to designate portions of the San Joaquin River.
A measure making it harder to designate new World Heritage sites, backed by lawmakers including Pombo and Radanovich, has already been conceded by supporters as falling short in the Senate.
4210, which designates the facility of the United States Postal Service as the Dock M.
6340, which designates the Federal building and United States courthouse as the Charles L.
Once the taxpayer defers the gain and designates and acquires qualifying property, the IRS allows no wiggle room.
What if a taxpayer quickly reverses its failure to designate property and there are extenuating circumstances?
A taxpayer shall be deemed to satisfy the requirement of paragraph (e)(12)(i)(A) if the taxpayer, at the time of the contribution, both designates the charitable contribution for use solely in the United States and has no reason to believe that the contribution will not be so used.
The partnership designates a tax matters partner (TMP) to serve as the partnership's representative during the audit procedure.
Under the Wilderness Act of 1964, Congress has the ultimate authority to designate areas as federal Wilderness.