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.
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References in periodicals archive ?
Since prayer equals a construction work for the soul, the church builders of Three Hierarchs holy day establishment envisaged the entire bas-relief ensemble on the church walls and called it "a holy prayer"; thus, they invested this ornamental embellishment with cathartic symbols and attributes of a beauty offering materialised in stone.
(54) Because shareholders possess no particular property right in the firm's product, the directors of such a firm are in a position to act as neutral hierarchs, mediating the competing claims that various team members might have to the collective residual benefits of the team's activities.
[12] The preponderance of these hierarchs in the first quarter of the eighteenth century was remarkable not only in terms of numbers, but also in a qualitative sense, for they were appointed to many of the most important dioceses.
And it is not unlikely either that the ruling hierarchs in the province had ignored the signals.
In response to these concerns, the desperate pleas of the servant of God Metropolitan Andrei Sheptytsky (who visited Canada himself to see the suffering of his faithful), and the ever-increasing flow of Catholic souls to Orthodoxy, the Latin hierarchs of Canada relented their opposition and the first Ukrainian Catholic Bishop of Canada, B1.
Patriarch Kirill's election was announced live on national television, "as the cathedral's bells rang out and cameras panned over rows of black-robed hierarchs and hundreds of other delegates from around Russia, the former Soviet Union and the world, who came to the local council to elect the new patriarch," said ENI.
He said those bonds still flourish, noting that current Catholic Bishop Robert McManus joined Metropolitan Methodios of Boston in celebrating the Feast of the Three Hierarchs in services held January of 2006 at the Greek cathedral.
Unwittingly, many church hierarchs have been this book's best salesmen.
On the other hand, embarrassed by a candidate more Catholic than they, the hierarchs may prefer to stand quietly in solidarity with the Washington media who would kill Dennis's candidacy by neglect.
She describes the courageous, if belated, invitation of Paul VI to these few women as the result of promptings by influential periti like Congar, Rahner, and Haring and two leading hierarchs, the Melkite Patriarch Maximos Hakim and Cardinal Leon Suenens.