16-509.
History: L. 1958, ch. 9, § 9 (Special Session); L. 1965, ch. 148, § 2; Repealed, L. 1973, ch. 85, § 158; January 1, 1974.
CASE ANNOTATIONS
1. Losses resulting from prepayment of notes by customers are not bad debt losses recognized for tax purposes. Quality Chevrolet Company v. C.I.R., 415 F.2d 116, 117.
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