 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 - Página 251por United States - 1921Visualização integral - Acerca deste livro
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...property, see section 118. (k) BAD DEBTS. — (1) GENERAL RULE. — Debts which become worthless within the taxable year; or (in the discretion of the Commissioner)...only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction. This paragraph,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...property, see section 118. (k) BAD DEBTS. — (1) GENERAL RULE. — Debts which become worthless within the taxable year; or (in the discretion of the Commissioner)...only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction. This paragraph... | |
 | 1954 - 1486 páginas
...which become worthless within the taxable year; or (in the discretion of the Commisstoner) a reasonable addition to a reserve for bad debts; and when satisfied...only in part, the Commissioner may allow such debt. in an amount not in excess of the part charged off within the tax. able year, as a deduction. This... | |
 | 1970 - 868 páginas
...and (O) Income derived by a foreign central bank of Issue from bankers' acceptances. (2) Dividends. The amount received as dividends — (A) From a domestic...a corporation entitled to the benefits of section 931. and other than a corporation less than 20 percent of whose gross Income Is shown to the satisfaction... | |
 | 1961 - 636 páginas
...and (C) Income derived by a foreign central bank of issue from bankers' acceptances. (2) Dividends. The amount received as dividends — (A) From a domestic...a corporation entitled to the benefits of section 931, and other than a corporation less than 20 percent of whose gross income is shown to the satisfaction... | |
 | United States, Walter Elbert Barton - 1950 - 1126 páginas
...118. Sec. 23. (k) Bad debts. See. 23. (k) (1) General rule Debts which become worthless within the taxable year; or (in the discretion of the Commissioner)...only in part, the Commissioner may allow such debt, in an amount not in excess sf the part charged off which 4jooomoe worthloca within the taxable fear,... | |
 | United States. Tax Court - 1953 - 1326 páginas
...GENERAL HLT.F.. — Debts which become worthless within the taxable year ; or (In the discretion of tlie Commissioner) a reasonable addition to a reserve for...only In part, the Commissioner may allow such debt, In an amount not In excess of the part charged off within the taxable year, as a deduction. • •... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 1100 páginas
...allowed as deductions : ***** (k) Bad debts. (1) General rule. Debts which become worthless within the taxable year; or (in the discretion of the Commissioner)...only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction. * * * The... | |
 | United States. Tax Court - 1957 - 1306 páginas
...• »*••»• (k) BAD DEBTS. — (1) GENERAL BULB. — Debts which become worthless within the taxable year ; or (In the discretion of the Commissioner)...recoverable only in part, the Commissioner may allow each debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 páginas
...(C) income derived by a foreign central bank of issue from bankers' acceptances. (2) DIVIDENDS. — The amount received as dividends — (A) from a domestic...a corporation entitled to the benefits of section 931, and other than a corporation less than 20 percent of whose gross income is shown to the satisfaction... | |
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