Above The Line Deduction

What's 'the line' here? It's your Adjusted Gross Income. So if you are deducting above or ahead of that line, then you are taking deductions off the top or Above the Line. Like what? Automatically deductible things like alimony payments or an investment loss. The IRS doesn't brow-furrow with a questioning beady-eyed look. Those deductions are vanilla...down the middle of the fairway...always approved.