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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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Public Accounting and Auditing...

John F. Sherwood - 1920
...income of a corporation subject to the tax imposed by Section 230, there shall be allowed as deductions: (5). "Debts ascertained to be worthless and charged off within the taxable year." (*TD 2433, January 8, 1917) "Reserves to meet losses contingent upon shrinkage in values, losses from...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1920 - 1151 halaman
...subdivision, shall be allowed; (4) Losses sustained during the taxable year and not compensated for -7 insurance or otherwise; (5) Debts ascertained to be worthless and charged off within the tant> year; (6) Amounts received as dividends from a corporation which is taxable under...
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Federal Income Tax and Its Relation to Real Property

Real Estate Board of New York - 1920 - 96 halaman
...shipwreck, or other casualty, or from theft, and if 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,...
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

1920 - 167 halaman
...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,...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 327 halaman
...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; (7) A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business,...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 99 halaman
...exempt from this provision in respect to transactions 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 Commissioner, a reasonable addition to a reserve for bad debts) ; and...
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Cumulative Bulletin ... Income Tax Rulings, Volume 2

United States. Bureau of Internal Revenue - 1921
...or incurred during the taxable year * * *. (4) Ix>sses sustained during the taxable year * * *. (7) Debts ascertained to be worthless and charged off within the taxable year." Under these and similar provisions of the Act this office has consistently ruled that items of income...
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Laws of the State of New York, Volume 2

New York (State) - 1921
...shipwrecks, or other casualty or from theft, and not compensated for by insurance or otherwise. 7.2 Debts ascertained to be worthless and charged off within the taxable year. In the case of a debt existing on January first, nineteen hundred and nineteen, no more than its fair...
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The Federal Income Tax

Thomas Sewall Adams, Thomas Reed Powell - 1921 - 271 halaman
...to include in his gross income claims or accounts receivable which were not the equivalent of cash. "Debts ascertained to be worthless and charged off within the taxable year" could be subtracted; and in the language of present regulations 4: If a taxpayer computes his income...
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Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled "An Act ...

New York (State) - 1921 - 314 halaman
...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. In the case of a debt existing on January first, nineteen hundred and nineteen, no more than its fair...
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