Ordinary


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Ordinary

Common and accepted in the general industry or type of activity in which the taxpayer is engaged. It is one of the tests for the deductibility of expenses incurred or paid in connection with a trade or business; for the production of income; for the management, conservation, or maintenance of property held for the production of income; or in connection with the determination, collection, or refund of any tax.
References in classic literature ?
And as to those mortal feuds which, in certain conjunctures, spread a conflagration through a whole nation, or through a very large proportion of it, proceeding either from weighty causes of discontent given by the government or from the contagion of some violent popular paroxysm, they do not fall within any ordinary rules of calculation.
The next relation is, to the sources from which the ordinary powers of government are to be derived.
And I showed him an example, and sat down myself in my customary seat and with as fair an imitation of my ordinary manner to a patient, as the lateness of the hour, the nature of my preoccupations, and the horror I had of my visitor, would suffer me to muster.
Again, Ariphrades ridiculed the tragedians for using phrases which no one would employ in ordinary speech: for example, {delta omega mu alpha tau omega nu / alpha pi omicron} instead of {alpha pi omicron / delta omega mu alpha tau omega nu}, {rho epsilon theta epsilon nu}, {epsilon gamma omega / delta epsilon / nu iota nu}, {Alpha chi iota lambda lambda epsilon omega sigma / pi epsilon rho iota} instead of (pi epsilon rho iota / 'Alpha chi iota lambda lambda epsilon omega sigma}, and the like.
It is somewhat longer than an ordinary fife; is made of a beautiful scarlet-coloured reed; and has four or five stops, with a large hole near one end, which latter is held just beneath the left nostril.
In shape it is nearly circular - and it is hung so that a reflection of the person can be obtained from it in none of the ordinary sitting-places of the room.
With ordinary luck he should have had time to carry out this plan; but everything went wrong from the start.
The first and best-framed oligarchy is that which approaches near to what we call a free state; in which there ought to be two different census, the one high, the other low: from those who are within the latter the ordinary officers of the state ought to be chosen; from the former the supreme magistrates: nor should any one be excluded from a part of the administration who was within the census; which should be so regulated that the commonalty who are included in it should by means thereof be superior to those who have no share in the government; for those who are to have the management of public affairs ought always to be chosen out of the better sort of the people.
An American, of ordinary intelligence, would soon widely extend his property, at an outlay of mere manual labor, performed at night, under so loose a system of fencing as this.
All the members of the lodges were men Pierre knew in ordinary life, and it was difficult for him to regard them merely as Brothers in Freemasonry and not as Prince B.
If I find that my investigations lead me in the direction which at present seems probable, it is no ordinary person whom I shall have to arrest when the time comes.
Something of his ordinary confidence of bearing and demeanor had certainly deserted him.