 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 921926Tampilan utuh - Tentang buku ini
 | 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... | |
 | New York (N.Y.). Tax Commission - 1919
...shipwrecks, or other casualty or from theft, and not compensated for by insurance or otherwise. 7. Debts ascertained to be worthless and charged off within the taxable year. 8. A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business,... | |
 | National City Company, United States - 1919 - 95 halaman
...claim based on substantial loss sustained. In Inventory value or actual payment of rebates. 68. (7) Debts ascertained to be worthless and charged off within the taxable year ; 69. (8) A reasonable allowance for the exhaustion, wear and tear of property used in the trade or... | |
 | 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... | |
 | Henry Montefiore Powell - 1919 - 400 halaman
...the farm is not operated for recreation or pleasure. (Art. 145.) Deductions allowable: bad debts. 7. Debts ascertained to be worthless and charged off within the taxable year. (Source: Fed. Rev Act 1918, § 214, a-7.) debt is worthless and uncollectible and that legal action... | |
 | Real Estate Board of New York - 1920 - 96 halaman
...a credit under section 238; or (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 title upon its net... | |
 | United States. Bureau of Internal Revenue - 1920 - 335 halaman
...subdivision, shall be allowed ; (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 title upon its net... | |
 | Irving National Bank, New York - 1920
...interest on bonds without deduction. (4) Losses, sustained during the taxable year and not compensated for by insurance or otherwise. (5) Debts, ascertained...worthless and charged off within the taxable year. (6) Dividends received from a corporation which is subject to the income tax, and also amounts received... | |
 | United States - 1920
...subdivision, shall be allowed; (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 title upon its net... | |
 | United States - 1920 - 1035 halaman
...subdivision, shall be allowed ; (4) Losses sustained during the taxable year and not Losses, compensated for by insurance or otherwise ; (5) Debts ascertained to be worthless and charged off n*d debts. within the taxable year; (6) Amounts received as dividends from a corporation Dividends,... | |
| |
