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" 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... "
The Federal Reporter - Halaman 92
1926
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Cases Decided in the United States Court of Claims, Volume 66

United States. Court of Claims - 1929
...involved allow as deductions: "(4) Losses sustained during the taxable year and not compensated for by insurance or otherwise; "(5) Debts ascertained to be worthless and charged off within the taxable vear." Opinion of the Court The Board of Tax Appeals has consistently held in several cases that where...
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Cases Decided in the United States Court of Claims, Volume 86

United States. Court of Claims - 1938
...deduction for bad debts.— Under the Revenue Act of 1918, providing for deduction from gross income of "debts ascertained to be worthless and charged off within the taxable year," the two conditions which must be fulfilled are (1) ascertainment of worthlessness and (2) charging off...
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Cases Decided in the United States Court of Claims, Volume 92

United States. Court of Claims - 1941
...provisions of section 23 (k) of the revenue act of 1934 which provides for the allowance of a deduction for "Debts ascertained to be worthless and charged off within the taxable year * * *." (48 Stat. 680, 689.) The statute provides two conditions precedent for the allowance of a bad-debt...
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The Federal Reporter

1926
...of said account. [1, 2] As to defendant's first defense : What is meant by the words of the statute, "debts ascertained to be worthless and charged off within the taxable year." The statute prescribes no method by which such fact shall be ascertained, and we must not become wiser...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919
...upon the property or business. (4) Losses sustained during the taxable year and not compensated for by insurance or otherwise. (5) Debts ascertained to...worthless and charged off within the taxable year. (6) Amounts received as dividends from a corporation which is taxable under this act upon its net income....
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 153 halaman
...Losses sustained during the taxable year and not compensated for by insurance or otherwise; Losses (5) Debts ascertained to be worthless and charged off within the taxable year; (6) Amounts received as dividends from a corporation which is taxable under this title upon its net...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 30 halaman
...other tax paid pursuant to the contract or provision referred to in that subdivision, shall be allowed; (5) Debts ascertained to be worthless and charged off within the taxable year; (4) Losses sustained during the taxable year and not compensated for by insurance or otherwise; [181l...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 32 halaman
...deduction for payment of taxes is allowed: 4. Losses sustained in the taxable year and not compensated for by insurance or otherwise; 5. Debts ascertained to be worthless and charged off in the taxable year. 6. Dividends from a corporation taxable under this title, and dividends from a...
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The State Department Reports of the State of New York, Volume 20,Masalah 115-120

New York (State) - 1919
...theft and not compensated for by insurance or otherwise. 360, subd. 6. [Vol. 20] Comptroller (f) Debts ascertained to be worthless and charged off within the taxable year. 360, subd. 7. (g) A reasonable allowance for the exhaustion, wear and tear of property used in the...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1023 halaman
...sources of income within and without the United States.60 WORTHLESS DEBTS. Non-resident aliens may deduct debts ascertained to be worthless and charged off within the taxable year subject to the same limitations as citizens and residents, except that such debts must be connected...
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