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Related to designates: denouncement, reposed
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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.
The coach designates the destination (specific circle) of the defensive pursuit.
Even though no written contract designates the 25% shareholder as the service provider, the income may be viewed by the IRS as PHC income if the services of the individual are so unique that substitution of another professional is impractical.
source gross income where the Secretary of the Treasury formally designates the charity as promoting the national interest (e.
RDC*: ([unkeyable]d)([unkeyable]x)([unkeyable]W)(d rigidly designates x in W iff ([unkeyable]W') ([unkeyable]y)(d designate y in W' [right arrow] in W': x=y)) (i.
If a taxpayer designates qualified replacement property on a return within the required period and purchases the property at the anticipated price within two years of the end of the gain year (three years--if section 1033(g) applies), a valid election is complete.
A) The taxpayer, at the time of the contribution both designates the charitable contribution for use solely in the United States and reasonably believes that the contribution will be so used; and
The partnership designates a tax matters partner (TMP) to serve as the partnership's representative during the audit procedure.