Under certain circumstances, the tax law applies attribution rules to assign to one taxpayer the ownership interest of another taxpayer.
(Source: WESTS)
Act of accrediting an author or an artist for creating a specific work or idea.
assigning to a cause or source
assigning to a cause or source; "the attribution of lighting to an expression of God''s wrath"; "he questioned the attribution of the painting to Picasso"
assigning some quality or character to a person or thing; "the attribution of language to birds"; "the ascription to me of honors I had not earned"
assigning some quality or character to a person or thing
