qualifier

(redirected from qualifies)
Also found in: Dictionary, Thesaurus, Legal, Idioms.

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 ?
The transaction qualifies as a merger under state corporate law.
(17) </pre> <p>The taxpayer in this example is required to shrinkback the shoe to the portion of property that qualifies as an item, which, in the example, is the sole of the shoe.
The roasting of coffee beans qualifies as a production activity, but a taxpayer that roasts beans and then serves coffee made from them in the store is engaged in both manufacturing and nonmanufacturing activities.
If the lawyer feels there was malfeasance, the client's unrecoverable loss probably qualifies for tax treatment under Sec.
Provided the hedge qualifies for hedge accounting under SFAS 52, the parent should record the hedge's marked-to-market adjustments directly to stockholders' equity (that is, the current translation account).
For this purpose a building qualifies as a restaurant if more than 50 percent of the building's square footage is devoted to the preparation of, and seating for, on-premises consumption of prepared meals.
However, like with FSCs, not all property qualifies. Essentially if the export property qualified under FSC rules, then it should qualify under the Act.
employees always qualifies under section 5.02, the IRS and Treasury's view is that Congress intended to broadly promote the retention and creation of jobs in the United States.
1.170A-14(b), any of the following interests qualifies:
* If stock in any corporation is acquired solely through the conversion of stock which qualifies under Sec.
Section 41 (d)(4)(E) excludes internal-use software from this definition unless it is provided for in the regulations or if the taxpayer develops the software for a use that otherwise qualifies for the credit.
For example, the Downtown Business Alliance, working with the New York City Partnership, is spearheading an effort to create a home for the software industry Downtown which is predicated, in part, on the Department of Finance determining that such a use qualifies for "industrial" strength ICIP benefits under which the full value of any physical increase will be exempt from taxation for thirteen years, and thereafter added to the taxable assessed value in increments of 10 percent per year until fully included in the 23rd year.