Disallow

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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.

References in periodicals archive ?
The commission said similar bonuses were also disallowed in 2002 and 2004.
It is generally consistent with the method for determining the character of a shareholder's losses and deductions under section 1366(d): It is allocated to each shareholder in the proportionate amount of each item of the shareholder's loss or deduction that is disallowed under section 1366(d)(1).
The Board of Tax Appeals ruled that a KEIT that owned real property in the state was allowed dividends-paid deductions (DPD) pursuant to Federal conformity statutes that do not specifically disallow IRC Sec.
24402 dividend deduction should be disallowed for all taxpayers.
it retained the present investment adjustment rules but disallowed any loss on the disposition by P of its S stock on or after March 9, 1990.
Second, this equal-treatment rationale suggests that tenant-shareholders' real estate tax deductions should be disallowed for AMT purposes, just like those of homeowners.
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.
274(e), as amended, provides that the deduction of unreimbursed company expenses related to the personal entertainment of "specified individuals" is disallowed to the extent that they exceed the amount treated as compensation to such specified individuals.
The IRS disallowed these losses claiming the rental activities were passive and Mrs.
274(e)(2) and (9) specifically disallow expenses related to entertainment facilities to the extent "specified individuals" do not recognize the related income.