 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
 | Eric Louis Kohler - 1924 - 514 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... | |
 | John F. Sherwood - 1925 - 206 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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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... | |
 | 1925 - 1106 halaman
...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... | |
 | United States. Internal Revenue Service - 1926 - 620 halaman
...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... | |
 | United States. Board of Tax Appeals - 1926 - 1508 halaman
...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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... | |
 | United States. Board of Tax Appeals - 1926 - 1616 halaman
...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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