Disallow


Also found in: Dictionary, Thesaurus, Medical, Wikipedia.

Disallow

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.

Mentioned in ?
References in periodicals archive ?
The disallowed expense is generally the amount paid.
DISALLOWED DEDUCTIONS FOR QUALIFIED PARKING: Management accountants can use their expertise to help address the complex issues raised by the new tax law for the disallowance of an employer's expense deduction for qualified parking
The family day and week allowances and the scholarship allowance totaling P18.84 million were also disallowed, because they were already deemed integrated into the standardized salary rates.
COA to MWSS: Return bonuses
382 does not define the term "disallowed," and there are no applicable regulations.
Recognized built-in loss is subject to sec. 382 limitation
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.
Dividend deductions; Farmer Bros. ruling: Rev. and Tax Code Sec. 24402 unconstitutional
274(a)(1)(A) disallows an S corporation's deductions for expenses of providing corporate aircraft for personal use by shareholders or employees, where these expenses exceed the value of flights included in these individuals' incomes under the methodology prescribed by Regs.
Deductible personal costs: IRS Chief Counsel Advice allows favorable treatment
"Nobody knows why it was disallowed," said Benitez afterwards.
'This does not spell end of title dream' Benitez dismisses comparisons with Birmingham draw
If Congress enacted the proposal to disallow deductions for the cost of compensatory damages under certain environmental laws, it would create an artificial distinction in the tax law for certain types of costs associated with the manufacture and distribution of products.
Miscellaneous revenue-raising measures
tax return to avoid the possibility of being disallowed deductions if later it was determined that they should have filed.
Tax Court strikes down timely filing requirement for foreign taxpayers
The government acknowledged, however, that losses attributable to overpaying for the stock or a decline in the value of a subsidiary's built-in gain assets should not be disallowed. Comments were invited on how such "economic losses" might be allowed without imposing heavy administrative burdens.
Proposed loss disallowance regulations
66.The provision was broadened to provide (1) criteria under which the IRS may disallow the benefits of community property law to a spouse, and (2) additional circumstances under which a spouse might otherwise seek relief from the operation of the community property law, even if Sec.
Treatment of community income for spouses living apart: Sec. 66 may relieve a separated spouse of the duty to report a portion of the other spouse's community property income. Part I of this two-part article discusses the requirements for relief under sec. 66(a) and denial of community property benefits under sec. 66(b)

Legal browser ?
Full browser ?