American Law Reports Annotated, Svazek 130Lawyers Co-operative Publishing Company, 1941 |
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Strana 205
... debt . ― - July 23 , 1940 . 1. Where it appears that a taxpayer has made a practice of keeping full and accurate books of account in which are entered all debts due him , and upon which entries of charge - offs are ordinarily made , and ...
... debt . ― - July 23 , 1940 . 1. Where it appears that a taxpayer has made a practice of keeping full and accurate books of account in which are entered all debts due him , and upon which entries of charge - offs are ordinarily made , and ...
Strana 209
... debt . It is to be noted that the statute does not specify how or in what way a debt is to be charged off . " No formal requirement as to what will constitute an actual charging off of a worthless debt seems to prevail . " Stephenson v ...
... debt . It is to be noted that the statute does not specify how or in what way a debt is to be charged off . " No formal requirement as to what will constitute an actual charging off of a worthless debt seems to prevail . " Stephenson v ...
Strana 211
... debt- charge - off . bad debt although he made no actual entry of a charge- off upon his books during the year the debt was ascertained to be worthless , provided he made the en- try shortly after the end of the year and before the ...
... debt- charge - off . bad debt although he made no actual entry of a charge- off upon his books during the year the debt was ascertained to be worthless , provided he made the en- try shortly after the end of the year and before the ...
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affirmed alleged amount Ann Cas annotation App Div applied assets Asso Bank BTA F Cal App capital cash dividend cause of action cemetery charge-off claim clause Commissioner of Internal contract corporation corpus court damages death decision declared deed defendant dends divi duces tecum earnings enacting clause estopped estoppel evidence F Supp fact fendant held income tax infra injury intact value interest Internal Revenue judgment jurisdiction jury land liability lien liquor LRA NS Massachusetts rule ment Misc mortgage NJ Eq paid party payment Pennsylvania rule person plaintiff plead the statute preferred stock prior question remainderman replevin res judicata shares St Rep stat statute of limitations stock dividend stockholders subpoena subpoena duces tecum suit supra SW 2d taxpayer tenant testator Tex Civ App tion trust usurious writ writ of certiorari