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allocable

   Also found in: Financial, Encyclopedia 0.01 sec.
al·lo·ca·ble  (l-k-bl)
adj.
Capable of being allocated.
ThesaurusLegend:  Synonyms Related Words Antonyms
Adj.1.allocable - capable of being distributed
distributive - serving to distribute or allot or disperse

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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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