FindLaw Legal Dictionary
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1 : an allotted share: as
a : a sum granted as a reimbursement or payment for expenses [an to support the deceased's family] [deduction for a moving ]
b : a sum granted as a reduction or increase [an for depreciation]
2 : an act of allowing [ of a deduction]
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.