 Debts ascertained to be worthless and charged off within the taxable year (or, In the discretion of the Commissioner, a reasonable addition to a reserve for bad debts); and when satisfied that a debt is recoverable only In part, the Commissioner may allow...  United States Code - 3296. lappuseautors: United States - 1953Pilnskats - Par šo grāmatu
 | National City Company - 1921 - 104 lapas
...in the ordinary course of their business. 97 "(5) Debts ascertained to be worthless and charged off within the taxable year (or in the discretion of the...only in part, the Commissioner may allow such debt to be charged off in part;" Provision for charge-off of a reserve or fractional loss is new. 98 "(6)... | |
 | United States - 1921 - 642 lapas
...value as of March 1, 1913; | (5) Debts ascertained to be worthless and charged off within the < *<e taxable year (or in the discretion of the Commissioner,...only in part, the Commissioner may allow such debt to be charged off in part; (6) The amount received as dividends (A) from a domestic corporation other... | |
 | United States - 1922 - 756 lapas
...fair market price or value as of March 1, 1913; (5) Debts ascertained to be worthless and charged off within the taxable year (o'r in the discretion of...only in part, the Commissioner may allow such debt to be charged off in part; (6) The amount received as dividends (A) from a domestic corporation other... | |
 | 1922 - 500 lapas
...corporation there shall be allowed as a deduction : Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of...only in part, the commissioner may allow such debt to be charged off in part. The foregoing provision changes the previous practice in two particulars... | |
 | United States - 1922 - 1028 lapas
...fair market price or value as of March 1, 1913 ; (7) Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of...only in part, the Commissioner may allow such debt to be charged off in part.; (8) A reasonable allowance for the exhaustion, wear and tear of property... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 lapas
...fair market price or value as of March 1, 1913; (7) Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of...only in part, the Commissioner may allow such debt to be charged off in part; (8) A reasonable allowance for the exhaustion, wear and tear of property... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 lapas
...fair market price or value as of March 1, 1913; (5) Debts ascertained to be worthless and charged off within the taxable year (or in the discretion of the...only in part, the Commissioner may allow such debt to be charged off in part; * (6) The amount received as dividends (A) from a domestic corporation other... | |
 | Eric Louis Kohler - 1924 - 514 lapas
...fair market price or value as of March 1, 1913; (5) Debts ascertained to be worthless and charged off within the taxable year (or in the discretion of the...only in part, the Commissioner may allow such debt to be charged off in part; (6) The amount received as dividends (A) from a domestic corporation other... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...from the sale or other disposition of property ; (5) Debts ascertained to be worthless and charged off within the taxable year (or in the discretion of the...only in part, the Commissioner may allow such debt to be charged off in part ; (6) The amount received as dividends (A) from a domestic corporation other... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...price or value as of March 1, 1913; SEC. 214. (a) (7) Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of...only in part, the Commissioner may allow such debt to be charged off in part ; SEC. 214. (a) (8) A reasonable allowance for the exhaustion, wear and tear... | |
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