Impulse control disorder. Impulse control disorder (ICD) is a class of psychiatric disorders characterized by impulsivity â failure to resist a temptation, urge or impulse that may harm oneself or others.
A Qualified Intermediary refers to a person that acts as an intermediary qualified under certain sections of the U.S. Internal Revenue Code (IRC) to undertake specified activities. Â§1031 Qualified Intermediary (QI), also known as an Accommodator, is a company that is in the full-time business of facilitating Internal Revenue Code section 1031 tax-deferred exchanges. The role of a QI is defined in Treas.
By definition, a Qualified Intermediary, also known as a QI, is an independent party who facilitates tax-deferred exchanges pursuant to Section 1031 of the Internal Revenue Code. The Qualified Intermediary cannot be the taxpayer or a disqualified person.he Qualified Intermediary (also known as an Accommodator) should be a corporation that is in the full-time business of facilitating 1031 exchanges.