| John F. Sherwood - Income tax - 1925 - 206 pages
...in section 204 for determining the gain or loss from the sale or other disposition of property; (5) Debts ascertained to be worthless and charged off...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... | |
| Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...in section 204 for determining the gain or loss from the sale or other disposition of property; (5) Debts ascertained to be worthless and charged off...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... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...for determining the gain or loss from the sale or other disposition of property; SEC. 234. (a) (5) Debts ascertained to be worthless and charged off...only in part, the Commissioner may allow such debt to be charged off in part; SEC. 234. (a) (6) The amount received as dividends (A) from a domestic corporation... | |
| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...in section 204 for determining the gain or loss from the sale or other disposition of property; (7) Debts ascertained to be worthless and charged off...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... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...— The special deduction for net losses of prior years, to the extent provided in section 117. (j) Bad debts. — Debts ascertained to be worthless and...only in part, the Commissioner may allow such debt to be charged off in part. (k) Depreciation. — A reasonable allowance for the exhaustion, wear and... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...in section 204 for determining the gain or loss from the sale or other disposition of property; (7) Debts ascertained to be worthless and charged off...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... | |
| United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...1926, section 2/4- — "(a) That in computing net income there shall be allowed as deductions: "(7) Debts ascertained to be worthless and charged off...only in part the commissioner may allow such debt to be charged off in part ; * * *." REGULATION Oil, ARTICLE 1.1,1 Commissioner's interpretation of... | |
| United States. Congress. House. Committee on Ways and Means - Internal revenue - 1927 - 1034 pages
...1926, section 214. — "(a) That In computing net income there shall be allowed as deductions : "(7) Debts ascertained to be worthless and charged off...only in part the commissioner may allow such debt to be charged off in part ; * * *." REGULATION (III, ARTICLE [ftfl Commissioner's interpretation of... | |
| United States - Law - 1928 - 1164 pages
...disposition of property; Worthless debts charged off within taxable year; debts recoverable in part. (7) Debts ascertained to be worthless and charged off...only in part, the commissioner may allow such debt to be charged off in part; Exhaustion; wear and tear; obsolescence; apportionment. (8) A reasonable... | |
| United States - Finance - 1928 - 268 pages
...losses.— The special deduction for net losses of prior years, to the extent provided in section 117. (j) Bad debts. — Debts ascertained to be worthless and...and when satisfied that a debt is recoverable only SEC. 214 (a) (4) Losses sustained during the taxable year and not compensated for by insurance or otherwise,... | |
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