Telusuri Gambar Maps Play YouTube Berita Gmail Drive Lainnya »
Login
Buku Buku
" 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
Tampilan utuh - Tentang buku ini

Hearings

United States. Congress. Senate. Committee on the District of Columbia - 1947
...construed to permit the deduction of a loss of any capital asset as defined in this Act. (5) 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. When satisfied...
Tampilan utuh - Tentang buku ini

Budget Requirements of the District of Columbia: Hearings Before the Joint ...

United States. Congress. Senate. Committee on the District of Columbia, United States. Congress. Senate. Committee on the District of Columbia. Subcommittee on Fiscal Affairs - 1947 - 1081 halaman
...construed to permit the deduction of a loss of any capital asset as defined in this Act. (5) 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. When satisfied...
Tampilan utuh - Tentang buku ini

Reports of the United States Tax Court, Volume 59

United States. Tax Court - 1972
...be worthless • • *.") In the Revenue Act of 1918, the deduction appeared In sec. 214 (a) (7) : "Debts ascertained to be worthless and charged off within the taxable year • * •." Revenue Act of 1918, ch, 18, 40 Stat. 1057, 1067. In connection with the 1918 provision,...
Tampilan utuh - Tentang buku ini

Federal Income Taxation of Property and Casualty Insurance Companies

Ernst & Young LLP - 1996 - 526 halaman
...from investment and underwriting income in computing taxable income. Allowable deductions included bad debts ascertained to be worthless and charged off within the taxable year, but did not include losses sustained from the sale or disposition of capital assets. The Revenue Act...
Pratinjau terbatas - Tentang buku ini

United States Statutes at Large, Volume 53,Bagian 1

United States Department of State - 1939
...acquired substantially Identical property, see section 11& (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...
Tampilan utuh - Tentang buku ini

The Chicago Daily News Almanac and Yearbook ....

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...
Tampilan utuh - Tentang buku ini

Reports of the Tax Court of the United States, Volume 2

United States. Tax Court - 1944
...1936 provides that in computing net income there shall be allowed as deductions, "(k) BAD DEBTS. — Debts ascertained to be worthless and charged off within the taxable year * * *." This statute prescribes three essential requirements which must be met before a taxpayer is...
Tampilan utuh - Tentang buku ini

Treasury Decisions Under Internal Revenue Laws of the United States, Volume 29

United States. Internal Revenue Service - 1928
...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 yew; Under this statute, to entitle plaintiff to the deduction claimed it is necessary that it should...
Tampilan utuh - Tentang buku ini

Codification of Internal Revenue Laws Submitted to ... by Its Staff ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 225 halaman
...deduction for net 'losses of a prior year, to the extent provided In section 117. 0) 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...
Tampilan utuh - Tentang buku ini




  1. Koleksiku
  2. Bantuan
  3. Penelusuran Buku Lanjutan
  4. Download ePub
  5. Download PDF