| in computing the income | 32 | other |
| to the extent | 22 | other |
| under section | 20 | other |
| deduction → be → allowed | 409 |
| deduction → be → allowable | 304 |
| deduction → be → permitted | 37 |
| deduction → be allowed to → the extent | 27 |
| deduction → be allowed for → example | 6 |
| deduction → be allowed → pursuant | 5 |
| deduction → be allowed in → accordance | 4 |
| deduction → be allowed in → addition | 4 |
| deduction → be permitted to → the extent | 4 |
| deduction → be permitted under → certain circumstances | 3 |
| deduction → be allowed with → effect | 3 |
| negative | neutral | positive |
| 0.152 | 0.781 | 0.067 |
| Raw frequency | 806 |
| Normalized frequency | 0.991 |
| Modifier score | 0.056 |
| Perplexity | 88.395 |