tentative allowance

tentative allowance
A provisional allowance. An allowance not to be accepted as final. As the term is used with reference to deductions in the Federal income tax law, it means the original allowance proposed by the taxpayer in his return and accepted automatically and without investigation by the Commissioner; and after he has completed his investigation of the claimed deduction and passed upon the question of amortization, his allowance is no longer tentative but becomes final as can any allowance of a deduction. Fifth Ave. Uniform Co. v Commissioner (CA2) 70 F2d 677.

Ballentine's law dictionary. . 1998.

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