Also found in: Dictionary, Thesaurus.
Related to disallowed: unallowed
References in periodicals archive ?
Walkom disallowed the apparent goal and could not be dissuaded by the heated argument waged by Blake and Luc Robitaille.
The DT disallowed (47) intercompany royalty expenses and related interest paid by a parent corporation to its out-of-state trademark subsidiary, because the arrangement improperly reflected business done in the state.
The IRS argued that once section 267(a)(2) disallowed a deduction for an accrued expense for a given tax year, the expense could not be deducted until it was paid.
Wynalda's goal five minutes into the match was disallowed when he was ruled offsides, though replays clearly showed Wegerle had passed the ball slightly behind himself.
In the most bizarre incident, the Canucks had a goal disallowed and the Kings had one awarded to them - all on the same play.
Stanley Cup MVP Joe Sakic scored 52 seconds into the third period to break a tie and Russia had a goal disallowed with less than two minutes remaining Thursday night as Canada won 5-3 in the World Cup of Hockey.
The disallowed expense is the amount that exceeds that included in compensation or reimbursed by the specified individual.
On audit the IRS also disallowed the law firm's deduction of the litigation costs associated with unresolved cases.
Such disallowed losses will not reduce the transferee's basis in its partnership interest.
The IRS had improperly disallowed the ranching losses as passive activity losses, and the trust was entitled to a refund or the overpaid taxes with interest.
Specifically, the Service disallowed (1) expenses attributable to the New Jersey and Florida homes, the undeveloped land and the timeshares and (2) a loss on the sale of the Florida house.