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bad debt |
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1933), addressed the specific charge-off requirement and noted that Congressional intent was to allow a deduction for business bad debts in the year in which ascertained worthless, provided there was "some specific act of the taxpayer clearly indicating their abandonment as assets. Brazilian farmers realize this, but their options are limited this year by mountains of bad debts. Keep in mind that bad debts don't disappear from your credit once they have been paid. |
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bad debt - a debt that is unlikely to be repaid