1.   -- Disallow tax deductions for interest on corporate-owned life insurance policy loans.

2.   Even before the two recent rulings on financial services, the IRS had begun to disallow deductions in some other industries.

3.   Filing the form exempts an individual from penalties if a deduction is disallowed.

4.   He said that in newer tax treaties the United States had sought to reserve a right to disallow deductions if it could show that they were abusive.

5.   Other proposals would have disallowed some deductions for advertising costs and increased taxes on international businesses.

6.   The bill would disallow tax deductions for interest paid to finance mergers and acquisitions.

7.   The deduction was later disallowed by the IRS, because I was enrolled in a pension plan at work part of that year.

8.   The deduction was disallowed, Cappella and Daneault were prosecuted for conspiring to deceive the IRS, and sentences were meted out.

9.   The IRS audited Capitol Video and disallowed the deductions, prompting Guarino to sue in Tax Court.