 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
 | United States - 1922
...deduction shall be computed upon the basis of its 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 Commissioner, a reasonable addition to a reserve for bad debts) ; and... | |
 | United States - 1922 - 2831 halaman
...the deduction shall be computed upon the basis of its 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 the Commissioner, a reasonable addition to a reserve for bad debts) ; and... | |
 | James William Baker - 1922 - 384 halaman
...amount due from customers at the close of the period. The 1921 Revenue Act provides a deduction for "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)." Debit... | |
 | James Hinton Pou - 1922 - 1021 halaman
...compensated for by insurance or otherwise, if incurred in any transaction entered into for profit $. . 8. Debts ascertained to be worthless and charged off within the taxable year if the amount has previously been included in gross income in a return under this act $. . 9. A reasonable... | |
 | Emerson Emanuel Rossmoore - 1922 - 541 halaman
...deduction shall be computed upon the basis of its 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 the Commissioner, an» reasonable addition to a reserve for bad debts) ;... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 238 halaman
...the deduction shall be computed upon the basis of its 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 Commissioner. a reasonable addition to a reserve for bad debts); and when... | |
 | 1923
...income taxable under this act. i 4. Losses sustained during the income year that are not compensated for by insurance or otherwise. 5. Debts ascertained to be worthless and charged off during the taxable year, but no debts shall be deducted unless they have previously been included as... | |
 | Irving Bank. Columbia Trust Company - 1923 - 144 halaman
...the deduction shall be computed upon the basis of its 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 Commissioner, a reasonable addition to a reserve for bad debts) ; and... | |
 | James Robert Overman - 1923 - 376 halaman
...business, (2) interest paid on indebtedness, (3) losses in any transaction entered into for profit, and (4) debts ascertained to be worthless and charged off within the taxable year. In computing the normal tax the following personal exemptions are allowed $1,000 to a single person;... | |
 | United States. Internal Revenue Service - 1924 - 363 halaman
...provided in section 204 for determining the gain or loss 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 Commissioner, a reasonable addition to a reserve for bad debts) ; and... | |
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