 | United States. Court of Claims - 1939 - 690 стор.
...insurance or otherwise. (j) Bad debts. — Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner,...Commissioner may allow such debt to be charged off in part. [Sec. 23.] The plaintiff contends that it is entitled to deduct the amount of the indebtedness due... | |
 | United States. Court of Claims - 1940 - 772 стор.
...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... | |
 | National City Company - 1921 - 104 стор.
...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 Commissioner,...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... | |
 | United States - 1922 - 1028 стор.
...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 the Commissioner,...Commissioner may allow such debt to be charged off in part.; (8) A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business,... | |
 | United States - 1922 - 756 стор.
...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 the Commissioner,...Commissioner may allow such debt to be charged off in part; (8) A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business,... | |
 | 1922 - 500 стор.
...there shall be allowed as a deduction : Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the commissioner,...commissioner may allow such debt to be charged off in part. The foregoing provision changes the previous practice in two particulars — first, by recognizing... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 стор.
...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...Commissioner may allow such debt to be charged off in part; (8) A reasonable allowance for the exhaustion, wear and tear 120,123 of property used in the trade... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 стор.
...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 the Commissioner,...Commissioner may allow such debt to be charged off in part; (8) A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business,... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 стор.
...the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve fa bad debts); and when satisfied that a debt is recoverable...the Commissioner may allow such debt to be charged oft in part; (8) A reasonable allowance for the exhaustion, wear and tear of property used in the trade... | |
 | United States. Internal Revenue Service - 1924 - 396 стор.
...there shall be allowed as deductions:] (7) Debts ascertained to be worthless and charged off within the taxable year (or, In the discretion of the Commissioner,...Commissioner may allow such debt to be charged off in part; from income of an addition to a reserve for bad debts. Taxpayers were given an option for 1921 to select... | |
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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... 
