designate

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designate (someone or something) as (something)

To label or name someone or something as something; to assign someone or something a specific role or status. The boss designated me as the point person for this project, so you guys have to listen to me. No, you can't sit here—mom designated this as the kids' table.

designated driver

A person who stays sober during a social gathering and is responsible for safely driving others from one location to another. Since Kara never drinks alcohol, she always offers to be the designated driver for her friends.

designate someone or something as something

to choose or name someone or something as something. Alice will designate Andrew as our representative. She designated herself as the head of the committee.

See also: designate

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References in periodicals archive ?

The concept of designating certain accounting methods unacceptable and requiring different terms and conditions for changes in method first appeared in Rev.

(13) To imply, as the revenue procedure does, that a revenue ruling or other designating document that establishes a Designated Category B accounting method is, following a lapse of two years, equivalent to a Supreme Court decision, act of Congress, or even regulations promulgated pursuant to the Administrative Procedures Act constitutes regulatory overreaching.

Notice 96-40: possible changes to procedures to request accounting method changes under Rev. Proc. 92-20: October 18, 1996

(2) Even if Gallois rejects this solution, however, it is difficult to see why the possibility of designating x and y in this manner does not discredit Leibniz's Law.

Restricted rigidity: the deeper problem

Some critics believe that designating a heavily used and abundantly littered beach park as Wilderness undermines the concept and status of more genuine Wilderness Areas elsewhere in the nation.

Wilderness at 25 - a look to the future

In designating replacement property, there appear to be three guidelines CPAs can advise taxpayers to follow:

The timing of section 1033 elections: the IRS issues guidance on the nuances of delayed and revoked elections

2000-2 liberalizes the rules for designating a qualified terminable interest property (QTIP) trust as the beneficiary of an individual retirement account (IRA) set forth in Rev.

QTIPing an IRA

As a result, there is no ability to reduce payouts by designating a younger beneficiary once payments have begun.

Window available for change in beneficiary designation

Designating a charity as the beneficiary of an IRA or a retirement plan can minimize both estate and income taxes while allowing a transfer of other assets to noncharitable heirs.

Naming a charity as beneficiary of retirement plan assets

Even if the partnership does not follow the specific procedures for designating a TMP, the partnership's designation of a TMP will be respected so long as the designation is communicated to the Service in a timely manner.

Surviving a partnership audit: success depends on selecting the right tax matters partner