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allocate to

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allocate something to someone or something and allocate something between someone or something; allocate something among someone or something
to give or assign something to someone or something. (Between with two, among with three or more.) The committee allocated the surplus cheese to the elderly people in the community. David allocated the money among all the members. He allocated the work between Fred and George. We had to allocate the money between the philanthropy and social committees.


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One of the tax implications of allocating a portion of the purchase price to the CNC is that any amount out of the total purchase price that the parties allocate to the CNC is taxed as ordinary income.
Note: There is no tax depreciation on Kyle's undivided interest to allocate to Carol because the tax basis is zero.
There is no minimum gain to allocate to the partners to restore a deficit capital account balance.
 
 
 
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