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disallow |
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| IRC section 56(b)(1)(A)(ii) disallows the deduction for any "taxes described in" section 164(a). 56(b)(1)(A)(ii) disallows deductions "for any taxes described in paragraph (1), (2), or (3) of section 164(a)" Thus, the precise question is whether a Sec. 24344(c) is the foreign investment interest offset, which disallows part of the overall interest deduction that is related to the water's-edge dividends not included in the measure of tax under Sec. |
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disagreement disallow disallow payment disallowance disallowance of trade disallowed disallowing disallows disannul disannulled disannulment disappear disappearance disappearing disappoint |
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