may be head of family, 38. WITHHOLDING AGENTS, duties of, 478. may also be held to be resident agents, 59. WITHHOLDING AT THE SOURCE, 12. WORTHLESS DEBTS, capital, representing, 342. citizens and residents, deduction by, 34. 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. |