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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 ?
274(a)(1)(A) generally disallows deductions for entertainment, amusement or recreation unless directly related to, or associated with (under certain conditions), the active conduct of the taxpayer's trade or business.
In conclusion, TEI urges Congress to reject the proposal to disallow deductions for compensatory damages related to environmental lawsuits.
HB 3767, Laws 2005, disallows deductions for the accrual of an expense or interest if the payee is a related person and the payment is not made in the tax year of accrual or before the payer's income tax return is due for the tax year of accrual.
274(a)(1)(B) disallows deductions for facilities related to such activities.
There is much speculation on future final guidance, including whether such rules might disallow not only losses on stock sales, but also losses on portions of stock basis when a subsidiary is sold at a gain.
470 to disallow losses on property treated as exempt-use property solely as a result of the application of Sec.
It took the position that the failure to issue a regulation allowing a deduction was sufficient to disallow the deduction.