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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 25

United States. Board of Tax Appeals - 1933
...as deductions : ****••• (4) Losses sustained during the taxable year and not compensated for by Insurance or otherwise ; (5) Debts ascertained...off within the taxable year; **•••• the cases cited allowed a deduction as a loss of that part of the debt which was' never collected, they...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 292

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1934
...only in part, was granted by the Act of 1921. By that Act, 234 (a) (5) was changed so as to read: " 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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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 halaman
...capital assets shall be allowed only to the extent provided in section 117 (d). (k) 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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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 halaman
...capital assets shall be allowed only to the extent provided in section 117 (d) . (k) 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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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 halaman
...capital assets shall be allowed only to the extent provided in section 117 (d). (k) 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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Legislative Calendar, Volume 53,Bagian 1

United States. Congress. Senate. Committee on Finance - 1939
...acquired substantially identical property, see section 118. (k) BAD DEBTS. — (1) GENERAL RULE. — 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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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 halaman
...capital assets shall be allowed only to the extent provided in section 117 (d). (k) 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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United States Congressional Serial Set

1939
...dividends from a domestic corporation which is subject to taxation under this title. "(7) BAD DEBTS. — Debts ascertained to be worthless and charged off within the taxable year or, in the discretion of the assessor, a reasonable addition to a reserve for bad debts; and when satisfied...
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The Code of Federal Regulations of the United States of ..., Volume 7,Buku 1

1939
...exchanges of capital assets shall be allowed only to the extent provided in section 117 (d). (k) 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 Act of 1941. Hearings ... on H.R. 5417 ... Revised August 8-23, 1941

United States. U.S. Congress. Senate. Committee on finance - 1941 - 1592 halaman
...section 23 (k) of the Revenue Act of 1930, which provide for the allowance of — "* * * Had di-bts. — Debts ascertained to be worthless and charged off within the taxable year * * * ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such...
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