Ordinary

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Related to hierarch: coarctate, aortarctia

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 periodicals archive ?
hierarchia; Greek hierarchia, the power or rule of a hierarch, from hierarches, a hierarch.
In April 1945 he, along with the other Greco-Catholic hierarchs and many clergy and faithful, was arrested by the NKVD on charges of treason.
He had been knocking on the door in his couple of previous efforts but Hierarch eventually found the necessary extra to gain a head verdict over seven furlongs, seeing off another in-form rival.
Of course, Dolan isn't the only hierarch claiming to love gays and lesbians while also simultaneously working to ensure that they do not receive equal rights under the law.
The focus is on labor management practices used to control and exploit a slave-oriented labor system within the contemporary context of capitalism, hierarch, paternalism, and ethics.
As the presiding Roman Catholic hierarch in England, Cardinal Bourne was completely bypassed, and problems developed almost immediately.
The letter goes on to say: "Let it be noted that not a single Catholic hierarch who enabled pedophile priests has been disciplined by the Roman Catholic Church.
Vhujon hitting form Vhujon went 11 races after joining Peter Grayson without getting his head in front but he made it two from his last two starts as he again finished best of all under Robbie Fitzpatrick to edge out Gazboolou and Hierarch in the opener.
Hierarch used to be trained by Richard Hannon, when the only race he won was a claimer over 7f at Lingfield.
The double came from his father-in-law Richard Hannon, who cemented his grip on the trainers' title with Three Ducks, who defied top weight in the second 1m handicap, and Hierarch, who gave owners Highclere Thoroughbreds a winner in the 7f claimer.
A Lingfield double courtesy of Three Ducks and Hierarch kick-started Hughes's latest attempt to reel in Richard Fahey's stable jockey.
Bishop Thomas Olmsted, the hierarch who made the decision to pull the Eucharist from the chapel at St.