allow for

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allow for

1. To plan for or consider something in advance. I didn't allow for traffic this morning, and now, I'm going to be late. The flowers haven't bloomed because I didn't allow for such cold weather.
2. To have or portion an appropriate amount of something. I don't have any money to spare because I didn't allow for this sudden influx of bills when I made my monthly budget. I'm afraid we won't have enough food—I didn't allow for so many guests.
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allow something for something

 
1. to allocate a share or a suitable amount of something, such as time, money, space, etc., for some activity or goal. I allowed only an hour for lunch. They did not allow enough money for their expenditures this month.
2. to give consideration to circumstances or contingencies. We allowed room for expansion when we designed the building. Allowing for his youth and lack of experience, I forgave him completely for his oversight.
See also: allow

allow for someone or something

 
1. to plan on having enough of something (such as food, space, etc.) for someone. Mary is bringing Bill on the picnic, so be sure to allow for him when buying the food. Allow for an extra person when setting the table tonight.
2. to plan on the possibility of something. Allow for a few rainy days on your vacation. Be sure to allow for future growth when you plant the rosebushes.
See also: allow

allow for

Leave room for, permit, as in We have enough chairs to allow for forty extra guests, or Our denomination allows for a large variety of beliefs. [Early 1700s] Also see make allowance.
See also: allow

allow for

v.
1. To make some provision for something: The schedule allows time for a coffee break. The design of the building allows for an addition to be built at a later time.
2. To take some possibility into account: I allowed for the possibility of rain by setting up a big tent at the picnic. The shipping company has to allow for some breakage of the products it ships to the stores.
See also: allow
References in periodicals archive ?
Correspondingly, corporations that receive these preferred stock dividends from public utilities are allowed a DRD pertaining only to the remaining 60% of the dividend.(10) Neither of these deductions, however, is allowed for ACE purposes.(11)
1382(c)(1) provides a regular tax deduction for dividends paid on the capital stock of a qualified farming cooperative.(13) However, consistent with the E&P computation, no deduction is allowed for ACE purposes.(14) As a result, farming cooperatives that pay AMT face a higher after-tax cost for distributing dividends than cooperatives that are not subject to the AMT.
Deductions Disallowed for E&P That Are Allowed for ACE Purposes
While 70% DRDs are never allowed for ACE purposes, a portion of 80% and 100% DRDs may be deducted in computing the ACE adjustment.
For ACE purposes, both 80% and 100% DRDs are allowed for dividends received from a corporation eligible for the Sec.
For ACE purposes,(29) the term FSC includes an FSC, a small FSC(30) and a former FSC.(31) As with dividends received from other corporations, FSC-related DRDs are allowed for ACE purposes to the extent that they relate to income subject to Federal income tax.
For ACE purposes, however, no DRD is allowed for 70% DRDs.
In planning dispositions of activities that will create passive income, it may be necessary to coordinate the timing with the year in which the taxpayer is insolvent and the PALs are allowed for AMT.