Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
130.0085 Bad Debt Deduction. A bad debt is "charged off" within the meaning of Regulation 1642(a) when it is charged off in the taxpayer's records, with intent to take that bad debt on the appropriate income tax return and not when the actual income tax return is filed. 9/20/95.