ordinary deductions
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 293 U.S. 144 - Helvering v. Bliss · 1934Most cited · 454 citing opinions
Charitable contributions covered by section 23(n) obviously are not capital deductions as defined by section 101(c)(3), but on the contrary are 'ordinary deductions' within the meaning of section 101(c)(4).
How often courts cite the case defining “ordinary deductions”
Court decisions citing the opinion that defined “ordinary deductions” — 448 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.