 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...  Reports of the Tax Court of the United States - Page 845by United States. Tax Court - 1953Full view - About this book
 | United States. Court of Claims - 1940 - 772 pages
...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 in part, the Commissioner may allow such debt to be charged off in part. This section, however, has in mind a transaction to be completed in the... | |
 | National City Company - 1921 - 104 pages
...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...only in part, the 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)... | |
 | United States - 1921 - 642 pages
...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 jg recoverable only in part, the Commissioner may allow such debt to be charged off in part; ^ ^ reasonaDle... | |
 | 1922 - 500 pages
...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...only in part, the commissioner may allow such debt to be charged off in part. The foregoing provision changes the previous practice in two particulars... | |
 | United States - 1922 - 756 pages
...Debts ascertained to be worthless and charged off within the taxable year (o'r in the discretion of the Commissioner, a reasonable addition to a reserve for...only in part, the Commissioner may allow such debt to be charged off in part; (6) The amount received as dividends (A) from a domestic corporation other... | |
 | United States - 1922 - 1028 pages
...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...only in part, the Commissioner may allow such debt to be charged off in part.; (8) A reasonable allowance for the exhaustion, wear and tear of property... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...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...only in part, the Commissioner may allow such debt to be charged off in part; (8) A reasonable allowance for the exhaustion, wear and tear 120,123 of... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...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...only in part, the Commissioner may allow such debt to be charged off in part; * (6) The amount received as dividends (A) from a domestic corporation other... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...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...only in part, the Commissioner may allow such debt to be charged off in part; (6) The amount received as dividends (A) from a domestic corporation other... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...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...only in part, the Commissioner may allow such debt to be charged off in part ; (6) The amount received as dividends (A) from a domestic corporation other... | |
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