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below adv

1 : in a lower court [the presumption that the decisions …are correct "W. J. Brennan, Jr."]
2 : lower on the same page or on a following page [the paragraph ]
prep : lower in place, rank, or value than

below the line
: in calculations that yield taxable income [deductions taken below the line]

Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.