certificate of necessity

Definition of certificate of necessity

  1. :  a document issued by a certifying government agency under authority of which the internal revenue service allows deductions from taxable income for accelerated amortization of all or a part of the cost of emergency facilities

Love words? You must — there are over 200,000 words in our free online dictionary, but you are looking for one that’s only in the Merriam-Webster Unabridged Dictionary.

Join MWU now and get access to America’s largest dictionary, with:

  • 300,000 words that aren't in our free dictionary
  • Expanded definitions, etymologies, and usage notes
  • Advanced search features
  • Ad free!

Seen and Heard

What made you want to look up certificate of necessity? Please tell us where you read or heard it (including the quote, if possible).

WORD OF THE DAY

a trip made at another's expense

Get Word of the Day daily email!