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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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Accounting Principles Underlying Federal Income Taxes, 1924

Eric Louis Kohler - 1924 - 489 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...
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Investigation of Bureau of Internal Revenue: Hearings Before ..., Volume 15-19

United States. Congress. Senate. Select Committee on Investigation of the Bureau of Internal Revenue - 1925
...or incurred during the taxable year * * * . (4) Losses 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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Income Tax Accounting

John F. Sherwood - 1925 - 205 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 when...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 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 when...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 halaman
...of the Commissioner that more than 50 per centum of the gross income of such foreign SEC. 234. (a) (5) Debts ascertained to be worthless and charged off within the taxable year; SEC. 234. (a) (6) Amounts received as dividends from a corporation which is taxable under this title...
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The New York Supplement

1925
...added by Laws 1919, c. 627, 1, and amended by Laws 1921, cc. 214, 477), which allows deductions for "debts ascertained to be worthless and charged off within the taxable year." Any loss here is not a debt "ascertained to be worthless" in 1920. The only debt covered by this subdivision...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

United States. Internal Revenue Service - 1926
...and (5), which provides: SEC. 234 (a). That in computing the net income of a corporation subject to tax imposed by section 230, there shall be allowed...the plaintiff was unable to recover from Jouravleff. The plaintiff contends that this sum was a deductible loss and the Government claims that it was a...
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Reports of the U.S. Board of Tax Appeals, Volume 1

United States. Board of Tax Appeals - 1926
...n corporation subject to the tnx imposed by section 230 there shall be allowed as deductions: * * * (5} Debts ascertained to be worthless and charged off within the taxable year. Under the provisions of this section two events must have occurred before the taxpayer was entitled...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 719 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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Reports of the U.S. Board of Tax Appeals, Volume 2

United States. Board of Tax Appeals - 1926
...Revenue Act of 1918 provides that, in computing net income, there shall be allowed as deductions — Debts ascertained to be worthless and charged off within the taxable year. The early part of the year 1920 was a season of unusual strength and activity in the coal trade. Prices...
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