defined, 463.

duties of, 478.

may also be held to be resident agents, 59.
penalty for failure to file returns, 423.

WITHHOLDING AT THE SOURCE, 12.

WORTHLESS DEBTS,

capital, representing, 342.

citizens and residents, deduction by, 34.
how determined, 343.

income, representing, 342.

must be charged off, 343.

non-resident aliens, deductible by, 54.

recoveries of, 284.

reserves for, not deductible, 300.

two class, distinction, 342.

WORTHLESS STOCK, 341.