共 50 条
- [11] Bad Debt Deductions by Banks and Taxation of Recoveries on Charged-off Assets TAX MAGAZINE, 1937, 15 (09): : 507 - 511
- [12] INCOME TAX - TAXATION OF RESERVE FOR BAD DEBTS WHEN TRANSFERRED TO CONTROLLED CORPORATION WEST VIRGINIA LAW REVIEW, 1970, 72 (03): : 302 - 307
- [13] CA-5 AGREES BAD DEBT RESERVE IS INCOME IN 351 TRANSFER JOURNAL OF TAXATION, 1969, 31 (03): : 152 - 152
- [14] BANKERS CRY FOUL AS IRS ANNOUNCES NEW FREEZE ON BAD DEBT RESERVE JOURNAL OF TAXATION, 1965, 22 (05): : 304 - 304
- [19] IRS DISREGARD OF OWN RULINGS POSES THREAT TO BANK BAD DEBT RESERVE METHOD JOURNAL OF TAXATION, 1963, 19 (05): : 312 - 313