qualifier

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qualifier

[′kwäl·ə‚fī·ər]
(computer science)
A name that is associated with another name to give additional information about the latter and distinguish it from other things having the same name.
References in periodicals archive ?
There appears to be no restrictions on the extent to which the taxpayer may "shrinkback" in order to find an item that qualifies.
Without the third-party commitment, a company must assess whether the intercompany commitment qualifies as firm.
In addition to these two tests, an estate qualifies for the exclusion only if the decedent was a U.
In other words, although the taxpayer's ability to sustain a particular deduction may turn in part on the quality and sufficiency of its records, the basic issue whether an activity qualifies as research should not depend on this matter.
However, if a particular payment fails to meet the basic research rules, the taxpayer may treat it as contract research for qualified research credit purposes it" it otherwise qualifies under the applicable rules.
33) If a business establishment initially qualifies for incentives under the Former Military Facility Development Act and then expands, it may apply for additional incentive payments under the Oklahoma Quality Jobs Program Act.
The second often is a weekend or vacation home, which qualifies only if personal use exceeds the greater of 14 days or 10% of the time the unit is rented.
Hastings' direct payment of Sally's tuition to Private College qualifies as educational assistance under the qualified EAP even though it is not directly related to her current job, and, in fact, qualifies her for a new trade or business.
An activity that qualifies as R&E under the section 174 regulations must meet the following three additional general requirements to be eligible for the section 41 credit:
In other words, someone who qualifies someone else as an eligible individual cannot take the EIC.
A fund's board or disbursing trustees use several criteria in determining whether an applicant qualifies, such as whether the applicant could reasonably obtain and repay a commercial loan for relief (including any other loan assistance programs available through the employer).
Second, a taxpayer who qualifies for the credit and paid sales tax on the property for which the credit could be claimed may instead file a claim for refund equal to the amount of the credit.