| Typicality: | 0.199 |
| Saliency: | 0.260 |
| as an offset against income | 3 | purpose |
| by section 164(f | 2 | other |
| deduction → be allowed to → the taxpayer | 5 |
| deduction → be allowed for → taxpayer | 4 |
| deduction → be allowed to → taxpayer | 4 |
| negative | neutral | positive |
| 0.131 | 0.808 | 0.061 |
| Raw frequency | 13 |
| Normalized frequency | 0.260 |
| Modifier score | 0.000 |
| Perplexity | 191.018 |