(redirected from disallows)
Also found in: Dictionary, Thesaurus.


To exclude; reject; deny the force or validity of.

The term disallow is applied to such things as an insurance company's refusal to pay a claim.


verb abjure, abnegate, abrogate, contravene, controvert, deny, disaffirm, disagree, disavow, disclaim, discredit, disown, dispute, dissent, impugn, negate, not accept, not comply, not confirm, object, oppose, protest, rebuff, rebut, refuse, refuse to accnowledge, refuse to allow, refuse to corroborate, refuse to grant, refute, reject, renunciate, repudiate, repulse, resist, spurn, vetare, withhold approval
Associated concepts: disallow a claim, notice of disallowance
See also: ban, bar, censor, condemn, constrain, contradict, controvert, debar, deny, disaffirm, disapprove, dismiss, disown, dissent, eliminate, enjoin, exclude, forbid, forestall, gainsay, halt, inhibit, interdict, interfere, negate, prohibit, proscribe, rebuff, refuse, reject, repudiate, restrain, restrict, stop, withhold
References in periodicals archive ?
The Board of Tax Appeals ruled that a KEIT that owned real property in the state was allowed dividends-paid deductions (DPD) pursuant to Federal conformity statutes that do not specifically disallow IRC Sec.
The amount of interest expense to disallow in accordance with Sec.
274(a)(1)(A) disallow an S corporation's deductions for the amount of expenses of providing corporate aircraft for the personal use of a shareholder or employee, in excess of the value of the flights included in the shareholder's or employee's income under the methodology of Regs.
274(e)(2) and (9) specifically disallow expenses related to entertainment facilities to the extent "specified individuals" do not recognize the related income.
The state Tax Court determined (36) that, without promulgating a regulation, the Division of Taxation cannot disallow a deduction for a REIT dividend by asserting state conformity to IRC Sec.
265(a)(2) disallows an interest deduction for debt recurred or continued to purchase or carry exempt obligations.
This section disallows a deduction for interest paid on loans from related parties in certain instances, most commonly in the international context.
163(h)(1), enacted as part of the Tax Reform Act of 1986, disallows the deduction under chapter 1 of personal interest for individual (noncorporate) taxpayers.
264(a)(3) generally disallows deductions on any amount paid or accrued on debt incurred or continued to carry an insurance contract, if part of a plan to systematically borrow the increase in cash value.
1502-20, the loss disallowance rule (LDR) disallows certain losses recognized by a consolidated group member on the disposition of its stock.
469(a) disallows PALs incurred by individuals, estates, trusts and personal service corporations.