TourAxiom/US Federal/Statutes/Title 26/§ 139G/(d)Duration of assignment; revocabilityOfficial sourceciteAny assignment under subsection (a) shall specify—(1)#a duration either in perpetuity or for a period of time, and(2)#cite · 26 U.S.C. § 139G(d)(2)whether such assignment is revocable.← Amount and scope of assignmentProhibition on deduction →
