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 ?
The kind of hierarch and his much more kind-hearted Da-mo (lady) made all arrangements for my journey.
Hierarchs, for example, tend to be politically conservative and are more likely to reside in the South; egalitarians are more likely to be liberal and live in the Northeast.
Another relevant, classic example of occult interference of the State into the internal issues of the Church is constituted by the interventions of some political leaders in the election procedure of the hierarch for the Archbishopric of Tomis, which took place on the 21st of February 2001.
At any rate, Blair and Stout's modified version of the team production theory suffers from several conceptual weaknesses, shortcomings that undermine their assertion that a mediating hierarch model of corporate governance will produce significantly lower transaction costs than the single-owner approach and associated shareholder primacy norm.
Hierarch scored only once last year but is weighted to win the Follow Us On Twitter @LingfieldPark Apprentice Handicap.
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.
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.
The icon is attributed to the Russian artist Alexandr Nikitich Florov and was given as a gift by the hierarch Metropolitan Philaret, to Maria Konstantinovna.
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.