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" 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... "
The Federal Statutes Annotated: Containing All the Laws of the United States ... - Էջ 138
United States - 1922
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the United States Court of Claims, Հատոր 93

United States. Court of Claims - 1941
...Act of 1928 provided : In computing net income there shall be allowed as deductions : (j) Bad debts. Debts ascertained to be worthless and charged off...Commissioner may allow such debt to be charged off in part. (45 Stat. 791, 800.) We are not satisfied by plaintiff's meagre evidence relating to these debts that...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the United States Court of Claims, Հատոր 84

United States. Court of Claims - 1937
...1928. section 23 (j), which provide that in computing net income there shall be allowed as deductions "Debts ascertained to be worthless and charged off...Commissioner, a reasonable addition to a reserve for bad debts) ; * * *." The use of the reserve system in connection with deductions for worthless debts...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the United States Court of Claims, Հատոր 91

United States. Court of Claims - 1940
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Statutes of the United States of America

United States - 1921
...clearly reflect the income, the loss should, in the opinion of the Commissioner, ^e accounted for sis of a different period. In case of losses arising from...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 99 էջ
...exempt from this provision in respect to transactions in the ordinary course of their business. 97 "(5) Debts ascertained to be worthless and charged off...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 2831 էջ
...deduction shall be computed upon the basis of its fair market price or value as of March 1, 1913; (5) Debts ascertained to be worthless and charged off...Commissioner may allow such debt to be charged off in part; (6) The amount received as dividends (A) from a domestic corporation other than a corporation entitled...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Journal of Accountancy, Հատոր 33

1922
...in computing the net income of an individual or corporation there shall be allowed as a deduction : Debts ascertained to be worthless and charged off...commissioner may allow such debt to be charged off in part. The foregoing provision changes the previous practice in two particulars — first, by recognizing...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 541 էջ
...different period. In case of losses arising from destruction of or damage to property, where the property the deduction shall be computed upon the basis of...taxable year (or, in the discretion of the Commissioner, an» reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 144 էջ
...property not connected with the trade or business (but in the case of a nonresident alien individual only property within the United States) if arising from...the Commissioner, a reasonable addition to a reserve fa bad debts); and when satisfied that a debt is recoverable only in part, the Commissioner may allow...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 238 էջ
...deduction shall be computed upon the basis of its fair market price or value as of March 1, 1913; (5) Debts ascertained to be worthless and charged off...Commissioner may allow such debt to be charged off in part; (6) The amount received as dividends (A) from a domestic corporation other than a corporation entitled...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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