DISALLOWED

Before
1: S
court, loss, been, are
2: SU
losses, service, being, also
2: US
amount
3: SUU
previously
3: USU
deductions, deduction
4: SUUU
permanently, previously
4: USUU
commissioner, specifically
After
1: S
loss
2: SU
losses, under
2: US
because
3: SUU
interest
3: USU
deductions, deduction
Surrounder Phrases
depreciation deductions, deduction, expenses, costs, amounts, cost, amount, under, previouslyunless otherwise, expressly, specifically, explicitly, properly, indeed, such, previouslyrevenue service, losses, commissioner, loss, expenses, items, due, cost, amounts, costsotherwise expressly, specifically, explicitly, totally, permanently, properly, passiveloss deduction, deductions, duelosses due, are, unless, under, becausepassive losses, investment, lossdeductions depreciation, under, are, previously, otherwise, generallycertain amount, deductions, items, portion, expenses, amounts, claimsrespondent judge, claims, court, governmentexpenses depreciation, deduction, properly, are, unless, under, such, due, cost, generallyinterest deductions, deduction, revenue, expenses, costs, cost, due, becausecourt judge, expressly, properly, explicitly, specifically, costs, subsequently, unless, commissioner, alsodue solelysolely because, upon, duetotally passivepreviously beendeduction under, amounts, items, amount, unless, otherwise, because, generallygovernment revenue, service, investment, under, claimsclaim deductions, depreciation, upon, under, unlessamounts due, previously, properlyinvestment costs, expenses, cost, losses, interest, revenue, deductionunder certain, suchclaims court, commissioner, upon, under, areare generally, also, totally, expressly, being, permanently, properly, explicitly, due, therefore, indeed, specificallyaltogether passive, unless, certain, because, uponamount dueitems such, are, specifically, previously, underservice commissioner, revenue, costs, costbeen previously, properly, expressly, totally, permanently, explicitly, altogether, specificallycost depreciation, itemsbeing totally, permanently, properly, passive, expressly, solely, altogethercosts are, due, depreciationsuch claims, items, deductions, losses, expensesspeaker claimsexplicitly claims, claimproperly unless, claimjudge expressly, properlysubsequently beenalso been, expressly, because, explicitlycommissioner underindeed beenbuilders aregenerally been, passivebecause otherwiseeven wheresince otherwisepermanently undertherefore totally, expressly, properlylater claim, buildersspecifically becausecouncil under