...such property attributable to buildings erected or other improv«mcnts made by the lessee; and i«it Income attributable to the recovery during the taxable year of a bad debt, prior lax, or delinquency amount, to the extent that such debt, tax, or delinquency amount did not operate...

...erected or other improvement« made by tho lewee; and (Ï Income attributable to tho recovery during tho taxable year of a bad debt, prior tax, or delinquency amount, to ' ! •: extent that such debt, tax, or delinquency amount did not operate to reduce the income tax...

...lessee. 1 Probably should read "77 (m)" which IB section 205 (m) of Title 11, Bankruptcy. Page 3286 rovisions of this chapter as the Commissioner with...approval of the Secretary may by regulations prescribe, worthlessness or partial worthlessness of which a deduction was allowed for a prior taxable year. (B)...

...of bad debts, prior taxes, and delinquency amounts. (a) General rule. Gross income does not include income attributable to the recovery during the taxable...exclusion with respect to such debt, tax, or amount. (b) Definitions. For purposes of subsection (a) — (1) Bad debt. §107 Раке 5003 {112 which a...

...Recovery of bad debts, prior taxes, delinquency amounts and cancelation of liability for interest accrued income attributable to the recovery during the taxable...year of a bad debt, prior tax, or delinquency amount or cancelation of liability for Interest, to the extent of the amount of the recovery exclusion with...

...Recovery of bad debts, prior taxes, delinquency amounts and cancelation of liability for interest accrued income attributable to the recovery during the taxable...year of a bad debt, prior tax, or delinquency amount or cancelation of liability for interest, to the extent of the amount of the recovery exclusion with...

...value of such property attributable to buildings erected or other improvements made by the lessee; (12) RECOVERY OF BAD DEBTS, PRIOR TAXES, AND DELINQUENCY...— The term "bad debt" means a debt on account of worthlessness or partial worthlessness of which a deduction was allowed for a prior taxable year. (B)...

...of said Act makes amendment applicable to taxable years beginning; after Dec. 31, 1939. Sec. 22. (b) (12) Recovery of bad debts, prior taxes, and delinquency...recovery during the taxable year of a bad debt, prior t'.ijr, or delinquency amount, to the extent of the amount of the recovery exclusion with respect to...

...value of such property attributable to buildings erected or other improvements made by the lessee; (12) RECOVERY OF BAD DEBTS, PRIOR TAXES, AND DELINQUENCY...— The term "bad debt" means a debt on account of wortblessness or partial worthlessness of which a deduction was allowed for a prior taxable year. (B)...

...property attributable to buildings erected or other improvements made by the lessee; (12) KECOVERY OF BAD DEBTS, PRIOR TAXES, AND DELINQUENCY AMOUNTS....— The term "bad debt" means a debt on account of worthlessness or partial worthlessnesa of which a deduction was allowed for a prior taxable year. (B)...