FindLaw Legal Dictionary
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1 : higher on the same page or on a preceding page [the discussion ]
2 : higher or superior in rank or authority [the court ]
above the line
: in calculations that yield adjusted gross income or profit
adj : written or discussed higher on the same page or on a preceding page [the argument]
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.