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 classic literature ?
He was wholly at a loss to know what could be the use or necessity of practising those vices.
An insular situation, and a powerful marine, guarding it in a great measure against the possibility of foreign invasion, supersede the necessity of a numerous army within the kingdom.
Do they deny the necessity of some speedy and powerful remedy?
Yet at least we can admire the wise Prearrangement which has ordained that, as they have no hopes, so they shall have no memory to recall, and no forethought to anticipate, the miseries and humiliations which are at once a necessity of their existence and the basis of the constitution of Flatland.
And to define the matter roughly, we may say that the proper magnitude is comprised within such limits, that the sequence of events, according to the law of probability or necessity, will admit of a change from bad fortune to good, or from good fortune to bad.
And above all things, a prince ought to live amongst his people in such a way that no unexpected circumstances, whether of good or evil, shall make him change; because if the necessity for this comes in troubled times, you are too late for harsh measures; and mild ones will not help you, for they will be considered as forced from you, and no one will be under any obligation to you for them.
That those terms which fall under the heads of 'positives' and 'privatives' are not opposed each to each as contraries, either, is plain from the following facts: Of a pair of contraries such that they have no intermediate, one or the other must needs be present in the subject in which they naturally subsist, or of which they are predicated; for it is those, as we proved,' in the case of which this necessity obtains, that have no intermediate.
We must, therefore, acquiesce in the necessity, which denounces our Separation, and hold them, as we hold the rest of mankind, Enemies in War, in Peace Friends.
Since then men are guilty of the greatest crimes from ambition, and not from necessity, no one, for instance aims at being a tyrant to keep him from the cold, hence great honour is due to him who kills not a thief, but tyrant; so that polity which Phaleas establishes would only be salutary to prevent little crimes.
For common gifts, necessity makes pertinences and beauty every day, and one is glad when an imperative leaves him no option; since if the man at the door have no shoes, you have not to consider whether you could procure him a paint-box.
Besides this the chief steward wrote every year telling him of fires and bad harvests, or of the necessity of rebuilding factories and workshops.
The next morning he felt so harassed with the nightmare of consequences-- he dreaded so much the immediate issues before him--that seeing while he breakfasted the arrival of the Riverston coach, he went out hurriedly and took his place on it, that he might be relieved, at least for a day, from the necessity of doing or saying anything in Middlemarch.