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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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Reports of the U.S. Board of Tax Appeals, Volume 4

United States. Board of Tax Appeals - 1927
...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. The statute prescribes three conditions precedent to the allowability of deductions for worthless debts...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...deduction for net losses of prior years, to the extent provided in section 117. (j) Bad debts. — 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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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1014 halaman
...1926, section 214. — "(a) That In computing net income there shall be allowed as deductions : "(7) 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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 275

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1928
...income there may be deducted : "(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." Opinion of the Court. 275 US The district court held that the loss was upon a worthless debt deductible...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 halaman
...determining the gain or loss from the sale or other disposition of property; SEC. 214 (a) (7) : SEC. 234 (a) (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 rein part, the Commissioner...
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Income Tax Procedure

Robert Hiester Montgomery - 1919
...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...
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Income Tax Procedure

Robert Hiester Montgomery - 1920
...214. (a) [Individuals] That in computing net income there shall be allowed as deductions: .... (7) Debts ascertained to be worthless and charged off within the taxable year; The deduction for corporations [section 234 (a-5)] is exactly the same. Only Bona Fide Debts Deductible...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 halaman
...FROM GROSS INCOME.] [In computing net income there shall be allowed as deductions:] (j) Bad debts. — Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition t< a reserve for bad debts) ; and...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 286

United States. Supreme Court - 1932
...within the taxable year . . . . ; (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." The points of difference between the allowances under 206 (b) upon the one hand and those under 234...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 286

United States. Supreme Court - 1932
...within the taxable year . . . .; (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." The points of difference between the allowances under 206 (b) upon the one hand and those under 234...
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