be allowable

See: lie
References in classic literature ?
Though it might therefore be allowable to suppose that the Executive might occasionally influence some individuals in the Senate, yet the supposition, that he could in general purchase the integrity of the whole body, would be forced and improbable.
One lesson, too, we have learned, if it be allowable to argue a particulari, that the brute beasts which are to the Count's command are yet themselves not amenable to his spiritual power, for look, these rats that would come to his call, just as from his castle top he summon the wolves to your going and to that poor mother's cry, though they come to him, they run pell-mell from the so little dogs of my friend Arthur.
Examples of those that would not be allowable include those relating to capital items, such as accounting depreciation (replaced by capital allowances instead), and profit or loss on the disposal of non-current assets, though expenditure on repairs would be allowable.
Any other expenses directly relating to the letting of the property will be allowable, such as gardening.
Department policy as enforced by DCAA requires a contractor's calculated year-end compensation costs to be allowable, reasonable and within the office of federal procurement policy's statutorily set executive compensation ceilings.
Court of Federal Claims that had ruled disbursements to the shareholders of a Subchapter S Corporation for the payment of state income taxes to be allowable costs.
1341 provides no right to a deduction; instead, the deduction must be allowable under another Code provision.
As a widower/pensioner, I have to pay the full amount to these service providers and, in the case of Scottish Water, the councils are explicit that no rebate will be allowable.
Under section 132(d) of the Code, the amount of the value of transportation provided to an employee that may be excluded from the employee's income as a "working condition fringe" is the amount that would be allowable as a deduction to the employee under section 162 or 167 if the employee paid for the transportation.
Most standard business expenses would be allowable.
The good news was that each taxpayer could avoid the AMT and ACE depreciation adjustments, and essentially receive a larger AMT depreciation deduction than would otherwise be allowable, because the property was not depreciated using MACRS.
In the case of the 25,000 allowance for passive losses from rental real estate activities in which an individual actively participates, a situation could arise in which losses would be allowable for the year under the passive loss rule, but the taxpayer has insufficient (or no) non-passive income against which to apply them.