| Typicality: | 0.441 |
| Saliency: | 0.448 |
| under this act | 10 | other |
| respectively | 6 | manner |
| under section 165(a | 3 | other |
| loss → be allowed as → deduction | 24 |
| loss → be → allowable deduction | 7 |
| loss → be → allowable deductions | 3 |
| negative | neutral | positive |
| 0.229 | 0.735 | 0.036 |
| Raw frequency | 34 |
| Normalized frequency | 0.448 |
| Modifier score | 0.500 |
| Perplexity | 416.046 |