 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...  Statutes of the United States of America - 251 페이지저자: United States - 1921전체보기 - 도서 정보
 | United States. Court of Claims - 1939 - 690 페이지
...insurance or otherwise. (j) Bad debts. — Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner,...Commissioner may allow such debt to be charged off in part. [Sec. 23.] The plaintiff contends that it is entitled to deduct the amount of the indebtedness due... | |
 | United States. Court of Claims - 1940 - 772 페이지
...claims a deduction for a partial bad debt under that portion of section 23 (j) which reads as follows: And when satisfied that a debt is recoverable only...Commissioner may allow such debt to be charged off in part. This section, however, has in mind a transaction to be completed in the future, and not one already... | |
 | National City Company - 1921 - 104 페이지
...ordinary course of their business. 97 "(5) Debts ascertained to be worthless and charged off within the taxable year (or in the discretion of the Commissioner,...Commissioner may allow such debt to be charged off in part;" Provision for charge-off of a reserve or fractional loss is new. 98 "(6) The amount received as dividends... | |
 | United States - 1922 - 1028 페이지
...price or value as of March 1, 1913 ; (7) Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner,...Commissioner may allow such debt to be charged off in part.; (8) A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business,... | |
 | United States - 1922 - 756 페이지
...price or value as of March 1, 1913; (7) Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner,...Commissioner may allow such debt to be charged off in part; (8) A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business,... | |
 | 1922 - 500 페이지
...there shall be allowed as a deduction : Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the commissioner,...commissioner may allow such debt to be charged off in part. The foregoing provision changes the previous practice in two particulars — first, by recognizing... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 페이지
...and charged off within the taxable year (or, in the discretion of the Commissioner, an» reasonable addition to a reserve for bad debts) ; and when satisfied...Commissioner may allow such debt to be charged off in part; (8) A reasonable allowance for the exhaustion, wear and tear 120,123 of property used in the trade... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 페이지
...price or value as of March 1, 1913; (7) Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner,...Commissioner may allow such debt to be charged off in part; (8) A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business,... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 페이지
...the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve fa bad debts); and when satisfied that a debt is recoverable...the Commissioner may allow such debt to be charged oft in part; (8) A reasonable allowance for the exhaustion, wear and tear of property used in the trade... | |
 | United States. Internal Revenue Service - 1924 - 396 페이지
...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,...Commissioner may allow such debt to be charged off in part; from income of an addition to a reserve for bad debts. Taxpayers were given an option for 1921 to select... | |
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