 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 - Página 3296por United States - 1953Vista completa - Acerca de este libro
 | National City Company - 1921 - 104 páginas
...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 páginas
...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 páginas
...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 páginas
...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 páginas
...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 páginas
...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 páginas
...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 páginas
...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 páginas
...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 páginas
...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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