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.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.
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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
Manchester City's Bernardo Silva disputes his disallowed goal against Cardiff City
The Cardiff City v Manchester City farce that left everyone baffled and Pep Guardiola fuming; Just what exactly happened with that disallowed goal?
The commission said similar bonuses were also disallowed in 2002 and 2004.
Refund of P103M in bonuses ordered
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).
Regs finalized on S corp COD exclusion
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.
Current corporate income tax developments: This two-part article discusses a myriad of recent state tax activity in the corporate income tax area. Part I addresses nexus, IRC sec. 338(h)(10) transactions, allocable/apportionable income and tax base
24402 dividend deduction should be disallowed for all taxpayers.
Dividend deductions; Farmer Bros. ruling: Rev. and Tax Code Sec. 24402 unconstitutional
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.
Proposed loss disallowance regulations
Second, this equal-treatment rationale suggests that tenant-shareholders' real estate tax deductions should be disallowed for AMT purposes, just like those of homeowners.
Cooperative unit owner denied AMT property tax deduction
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.
Deductible personal costs: IRS Chief Counsel Advice allows favorable treatment
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.
Current developments (Part I: this two-part article provides an overview of current developments in employee benefits, including executive compensation, welfare benefits and retirement plan requirements. Part I focuses primarily on executive compensation.)
The IRS disallowed these losses claiming the rental activities were passive and Mrs.
Extraordinary personal services exception
274(e)(2) and (9) specifically disallow expenses related to entertainment facilities to the extent "specified individuals" do not recognize the related income.
Maximizing the deduction for personal use of an aircraft

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