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allocable |
Also found in: Financial, Encyclopedia | 0.03 sec. |
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| ? Mentioned in | ? References in periodicals archive | |
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172
is the difference between the (1) NOL for the tax year and (2) NOL for
the tax year without including deductions for interest on the portion of
any debt allocable to a CERT (i. The company reported a net loss allocable to common stockholders of
$5. " Section 163(h)(2)(A) defines
this term as any interest allowable as a deduction, other than that paid
or accrued on debt "properly allocable to a trade or business"
(other than the trade or business of being an employee). |
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