Necessary

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Necessary

An expense that is appropriate and helpful in furthering the taxpayer's business or income-producing activity. See also Ordinary defined elsewhere in this glossary.
References in periodicals archive ?
New orders to supply electric and manual preassembled sunroofs systems for three new customers will necessitate expansion of a Rockwell roof systems plant in Brighton.
Therefore, significant reform of the transfer tax system necessitates an examination of the impact of such transfer tax changes on the income tax system, and how both systems affect complexity, taxpayer compliance burdens, ease of administration, and revenue.
Looking forward, FBP's return to normal growth will likely necessitate increased levels of overall capital, with attention paid to ensure there is appropriate balance between common equity and more expensive forms of preferred and hybrid instruments.
Losses in state aid will limit college access for California's growing population of high school graduates, result in increases to the CSU's currently very low tuition and fee levels, and necessitate additional expenditure prioritization.
Negotiations with unions are currently underway, and any salary increase will necessitate additional cuts to balance the budget.
In addition, there are other loans of concern when combined with the new store closings necessitate the downgrade.
The presence of mucositis can also necessitate a delay or a halt in the patient's cancer therapy, thus potentially compromising the effectiveness of treatment.
The presence of mucositis can also necessitate a delay or halt in the patient's cancer therapy, thus potentially compromising the effectiveness of that treatment.
NNA - The peaceful solution in Syria necessitates the departure of President Bashar Assad from power, British State Secretary, William Hague, said on the sidelines of his visit to Kuwait Friday.
Ghazi Salahuddin, said that the signing of a peace agreement for solving Darfur issue necessitates support and backing from internal Darfur community
Also, the portability and plug-and-play capability of Mobily's wireless routers necessitates that the service is available in as many locations as possible, because users want to take their routers with them and get online anywhere they want.
ISO 14001-2004 certification necessitates that a company has an environmental policy in place that states its intentions and commitment to environmental performance as well as a plan for analyzing the environmental impact of its operation with the goal of continual improvement.