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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 allow... "
United States Code - Page 3296
by United States - 1953
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - Income tax - 1921 - 99 pages
...in the 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...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)...
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Statutes of the United States of America

United States - Law - 1921
...value as of March 1, 1913; | (5) Debts ascertained to be worthless and charged off within the < *<e taxable year (or in the discretion of the Commissioner,...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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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - Law - 1922 - 2831 pages
...fair market price or value as of March 1, 1913; (5) Debts ascertained to be worthless and charged off within the taxable year (o'r in the discretion of...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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Journal of Accountancy, Volume 33

Accounting - 1922
...corporation there shall be allowed as a deduction : Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of...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...
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The Federal Statutes Annotated: Containing All the Laws of the United States ...

United States - Law - 1922
...fair market 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...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...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 238 pages
...fair market 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...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...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - Income tax - 1923 - 144 pages
...fair market price or value as of March 1, 1913; (5) Debts ascertained to be worthless and charged off within the taxable year (or in the discretion of the...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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Accounting Principles Underlying Federal Income Taxes, 1924

Eric Louis Kohler - Accounting - 1924 - 489 pages
...fair market price or value as of March 1, 1913; (5) Debts ascertained to be worthless and charged off within the taxable year (or in the discretion of the...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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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 363 pages
...from the sale or other disposition of property ; (5) Debts ascertained to be worthless and charged off within the taxable year (or in the discretion of the...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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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 143 pages
...from the sale or other disposition of property; (5) Debts ascertained to be worthless and charged off within the taxable year (or in the discretion of the...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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