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 ?
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.
The murderer is the aggressor: the agent who initiates physical force and thus necessitates retaliatory force.
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.
Effective prevention of STDs and HIV necessitates large-scale social, cultural, and economic changes and female-controlled prevention, such as microbicides.
Although PCI Express boasts greater I/O bandwidth per pin than prior PCI bus family members, the faster bit rate for PCI Express necessitates using different layout techniques.
Plays of interior and exterior, positive and negative, absence and presence define the work, as absent content (say, books) necessitates tiny empty spaces (compartments, corridors) that take positive form (boxes, tubes) and function as line and shape carving up the air around them.
The patient's hearing fluctuated; it was excellent when the ear was well aerated, and it was worse when there was a seromucinous build-up, which necessitates paracentesis or placement of a tympanostomy tube.