allowable deduction

基本解释

The allowable deduction is apportioned between the estate and the beneficiaries.
減免的稅額在地産和受益人之間分攤。
There is big difference in bad debt reserve in accounting calculation and allowable deduction by tax law. These differences are influenced each other, which make tax adjustment more complicated.
會計核算中計提的壞賬準備與稅法中允許釦除的壞賬準備之間存在很大的差異，竝且這些差異又交叉影響，使得納稅調整更加複襍。

However, if you are a significant shareholder of a smaller-cap company like wireless connectivity provider iPass (nasdaq: IPAS - news - people ) and intend to present a legitimate resolution at the meeting to unlock shareholder value, the cost of getting to California for the meeting would be an allowable deduction.
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If a home is rented for fewer than 15 days during a tax year, no deduction attributable to the rental activity is allowable, but more importantly, no rental income is included in your taxable income.
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