 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
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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... | |
 | United States. Internal Revenue Service - 1936 - 604 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... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 halaman
...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... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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... | |
 | 1939 - 174 halaman
...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... | |
 | 1941 - 1688 halaman
...taxpayer has 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... | |
 | 1939 - 1030 halaman
...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... | |
 | 1940 - 1806 halaman
...acquired substantially Identical property, see section 118. (k) Bad debts. — (1) General rule. — l not exceed 50 per centum of the net Income of the taxpayer (computed wi (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1941 - 1614 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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