So far as I can learn, the term was first used to designated a
part of the country which was distinguished by the colour of the soil.
RESOLVED: That with respect to standards relating to the preparation and issuance of audit reports not included within the resolution on the Public Company Accounting Oversight Board, the AICPA auditing standards board is hereby designated as the body authorized under rules 201 and 202 to promulgate auditing, attestation, and quality control standards and procedures.
RESOLVED: That the AICPA accounting and review services committee, auditing standards board, and management consulting services executive committee are hereby designated as bodies authorized under rules 201 and 202 to promulgate attestation standards in their respective areas of responsibility.
RESOLVED: That the Tax Executive Committee is hereby designated as the body authorized under AICPA rules 201 and 202 to promulgate professional practice standards with respect to tax services.
These persons and organizations on the list are designated as
"Specially Designated Nationals and Blocked Persons.
6231(a)(7)-1(b)(1) provides that a general partner may be designated as the TMP if he was a general partner (1) at some time during the tax year for which the designation is made or (2) at the time the designation is made.
The S corporation had previously designated a TMP; however, the chief financial officer and vice-president of the corporation signed and returned the Form 872-R, Special Consent to Extend the Time to Assess Tax Attributable to Items of an S Corporation.
Issues that have been designated as improper Category B methods have generally emerged through the examination process, with examining agents concluding a challenged method fails to clearly reflect income.
92-20, the special procedures for changing from a Designated A method are the exclusive means to adopt a change.
5 acres would be designated as
wilderness, leaving the rest open to development.
Jaffee's half was properly designated as
The income tax consequences of individual retirement account (IRA) distributions on death depend on who is designated as