Topics

• Definition of business bad debt
• When a debt becomes worthless
• How to treat business bad debts
• Recovery of a business bad debt
• Where to deduct business bad debts

Publication

• 525 Taxable and Nontaxable Income
• 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
• 544 Sales and Other Dispositions of Assets
• 550 Investment Income and Expenses
• 556 Examination of Returns, Appeal Rights, and Claims for Refund

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