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


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 ?
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.
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.
IRC section 56(b)(1)(A)(ii) disallows the deduction for any "taxes described in" section 164(a).
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.
If the county disallows the claim, ATC will ask the circuit court to order the county to allow ATC access to county-owned land.
1502-20 in effect disallows stock basis deemed to reflect built-in gain and duplicated loss, there is an incentive to shift stock basis to debt basis in certain situations.
According to a representative from the state Budget Director's Office, HB 272 was also intended to disallow intercompany intangible expenses; technical corrections will be sought in 2006 to correct this error for tax years beginning after 2004.
In notice 2001-17 (2001-1 CB 730) the IRS announced it would disallow losses claimed from contingent liability transactions.
274(e)(2) and (9) specifically disallow expenses related to entertainment facilities to the extent "specified individuals" do not recognize the related income.
At no time did Sewell disallow anyone, black, white, Hispanic, Asian or female, from applying for the training program.
The rules for which requests are allowed to reach the server are based on the positive logic of the application, rather than simply trying to disallow all illegal transactions.
The IRS proposed to disallow the losses in full for both tax years because the trustee, Fortson, failed to meet the IRC's material participation requirements.