Tentative Allowance Law and Legal Definition
Tentative allowance means a provisional allowance. An allowance not to be accepted as final is a tentative allowance.
The original allowance proposed by the taxpayer in his return and accepted automatically and without investigation by the Commissioner is the tentative allowance and after the Commissioner has completed his investigation of the claimed deduction and passed upon the question of amortization, his allowance is no longer tentative but becomes as final as can any allowance of a deduction. [Fifth Ave. Uniform Co. v. Commissioner, 70 F.2d 677 (2d Cir. 1934)].
