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| Unknown | 1993-08-25 | 40.6 KB |
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| Confidence | Program | Detection | Match Type | Support
|
|---|
| 100%
| file
| data
| default
| |
| 100%
| gt2
| Kopftext: '585. Reserves for losses on loans of banks'
| default (weak)
|
|
hex view+--------+-------------------------+-------------------------+--------+--------+
|00000000| 0d 0a 35 38 35 2e 20 20 | 52 65 73 65 72 76 65 73 |..585. |Reserves|
|00000010| 20 66 6f 72 20 6c 6f 73 | 73 65 73 20 6f 6e 20 6c | for los|ses on l|
|00000020| 6f 61 6e 73 20 6f 66 20 | 62 61 6e 6b 73 0d 0a 1d |oans of |banks...|
|00000030| 0a 00 09 84 03 84 03 20 | 05 0a 00 1d 28 61 29 20 |....... |....(a) |
|00000040| 52 65 73 65 72 76 65 20 | 66 6f 72 20 62 61 64 20 |Reserve |for bad |
|00000050| 64 65 62 74 73 2e 20 2d | 2d 0d 0a 1d 0a 00 09 84 |debts. -|-.......|
|00000060| 03 84 03 20 05 0a 00 1d | 28 31 29 20 49 6e 20 67 |... ....|(1) In g|
|00000070| 65 6e 65 72 61 6c 2e 20 | 2d 2d 20 45 78 63 65 70 |eneral. |-- Excep|
|00000080| 74 20 61 73 20 70 72 6f | 76 69 64 65 64 20 69 6e |t as pro|vided in|
|00000090| 20 73 75 62 73 65 63 74 | 69 6f 6e 20 28 63 29 2c | subsect|ion (c),|
|000000a0| 20 61 20 8d 0a 62 61 6e | 6b 20 73 68 61 6c 6c 20 | a ..ban|k shall |
|000000b0| 62 65 20 61 6c 6c 6f 77 | 65 64 20 61 20 64 65 64 |be allow|ed a ded|
|000000c0| 75 63 74 69 6f 6e 20 66 | 6f 72 20 61 20 72 65 61 |uction f|or a rea|
|000000d0| 73 6f 6e 61 62 6c 65 20 | 61 64 64 69 74 69 6f 6e |sonable |addition|
|000000e0| 20 74 6f 20 61 20 8d 0a | 72 65 73 65 72 76 65 20 | to a ..|reserve |
|000000f0| 66 6f 72 20 62 61 64 20 | 64 65 62 74 73 2e 20 20 |for bad |debts. |
|00000100| 53 75 63 68 20 64 65 64 | 75 63 74 69 6f 6e 20 73 |Such ded|uction s|
|00000110| 68 61 6c 6c 20 62 65 20 | 69 6e 20 6c 69 65 75 20 |hall be |in lieu |
|00000120| 6f 66 20 61 6e 79 20 8d | 0a 64 65 64 75 63 74 69 |of any .|.deducti|
|00000130| 6f 6e 20 75 6e 64 65 72 | 20 73 65 63 74 69 6f 6e |on under| section|
|00000140| 20 31 36 36 28 61 29 2e | 0d 0a 1d 0a 00 09 84 03 | 166(a).|........|
|00000150| 84 03 20 05 0a 00 1d 28 | 32 29 20 42 61 6e 6b 2e |.. ....(|2) Bank.|
|00000160| 20 2d 2d 20 46 6f 72 20 | 70 75 72 70 6f 73 65 73 | -- For |purposes|
|00000170| 20 6f 66 20 74 68 69 73 | 20 73 65 63 74 69 6f 6e | of this| section|
|00000180| 20 2d 2d 0d 0a 1d 0a 00 | 09 84 03 84 03 20 05 0a | --.....|..... ..|
|00000190| 00 1d 28 41 29 20 49 6e | 20 67 65 6e 65 72 61 6c |..(A) In| general|
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|000001e0| 29 20 6f 74 68 65 72 20 | 74 68 61 6e 20 61 6e 20 |) other |than an |
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|00000200| 77 68 69 63 68 20 8d 0a | 73 65 63 74 69 6f 6e 20 |which ..|section |
|00000210| 35 39 33 20 61 70 70 6c | 69 65 73 2e 0d 0a 1d 0a |593 appl|ies.....|
|00000220| 00 09 84 03 84 03 20 05 | 0a 00 1d 28 42 29 20 42 |...... .|...(B) B|
|00000230| 61 6e 6b 69 6e 67 20 62 | 75 73 69 6e 65 73 73 20 |anking b|usiness |
|00000240| 6f 66 20 55 6e 69 74 65 | 64 20 53 74 61 74 65 73 |of Unite|d States|
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|00000420| 0d 0a 1d 0a 00 09 84 03 | 84 03 20 05 0a 00 1d 28 |........|.. ....(|
|00000430| 31 29 20 47 65 6e 65 72 | 61 6c 20 72 75 6c 65 2e |1) Gener|al rule.|
|00000440| 20 2d 2d 20 46 6f 72 20 | 70 75 72 70 6f 73 65 73 | -- For |purposes|
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|000004a0| 6e 79 20 8d 0a 66 69 6e | 61 6e 63 69 61 6c 20 69 |ny ..fin|ancial i|
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|000004d0| 20 61 70 70 6c 69 65 73 | 20 73 68 61 6c 6c 20 62 | applies| shall b|
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|00000530| 2d 2d 0d 0a 1d 0a 00 09 | 84 03 84 03 20 05 0a 00 |--......|.... ...|
|00000540| 1d 28 41 29 20 66 6f 72 | 20 74 61 78 61 62 6c 65 |.(A) for| taxable|
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|00000560| 20 62 65 66 6f 72 65 20 | 31 39 38 38 20 74 68 65 | before |1988 the|
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|00000590| 6f 73 73 65 73 20 6f 6e | 20 6c 6f 61 6e 73 20 64 |osses on| loans d|
|000005a0| 65 74 65 72 6d 69 6e 65 | 64 20 75 6e 64 65 72 20 |etermine|d under |
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|00000cb0| 20 74 6f 20 1d 20 00 0b | f0 00 37 00 00 00 90 33 | to . ..|..7....3|
|00000cc0| 01 00 00 00 00 00 00 00 | 00 00 00 00 00 00 00 00 |........|........|
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|00000d20| 72 2e 0d 0a 46 6f 72 20 | 70 75 72 70 6f 73 65 73 |r...For |purposes|
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|00000dc0| 20 62 65 67 69 6e 6e 69 | 6e 67 20 61 66 74 65 72 | beginni|ng after|
|00000dd0| 20 31 39 37 35 20 62 75 | 74 20 62 65 66 6f 72 65 | 1975 bu|t before|
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|000061e0| 1d 0a 00 09 68 01 08 07 | 20 02 0a 00 1d 49 6e 74 |....h...| ....Int|
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|00006230| 6e 74 20 6f 66 20 64 65 | 66 69 63 69 65 6e 63 79 |nt of de|ficiency|
|00006240| 20 64 69 76 69 64 65 6e | 64 20 64 65 64 75 63 74 | dividen|d deduct|
|00006250| 69 6f 6e 20 61 6c 6c 6f | 77 65 64 2e 20 2d 2d 20 |ion allo|wed. -- |
|00006260| 20 46 6f 72 20 8d 0a 70 | 75 72 70 6f 73 65 73 20 | For ..p|urposes |
|00006270| 6f 66 20 64 65 74 65 72 | 6d 69 6e 69 6e 67 20 69 |of deter|mining i|
|00006280| 6e 74 65 72 65 73 74 2c | 20 61 64 64 69 74 69 6f |nterest,| additio|
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|000062a0| 0a 61 64 64 69 74 69 6f | 6e 61 6c 20 61 6d 6f 75 |.additio|nal amou|
|000062b0| 6e 74 73 20 2d 2d 0d 0a | 1d 0a 00 09 84 03 84 03 |nts --..|........|
|000062c0| 20 05 0a 00 1d 28 41 29 | 1d 0a 00 09 68 01 08 07 | ....(A)|....h...|
|000062d0| 20 02 0a 00 1d 74 68 65 | 20 74 61 78 20 69 6d 70 | ....the| tax imp|
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|00006300| 6e 67 20 69 6e 74 6f 20 | 8d 0a 61 63 63 6f 75 6e |ng into |..accoun|
|00006310| 74 20 74 68 65 20 64 65 | 64 75 63 74 69 6f 6e 20 |t the de|duction |
|00006320| 61 6c 6c 6f 77 65 64 20 | 62 79 20 73 75 62 73 65 |allowed |by subse|
|00006330| 63 74 69 6f 6e 20 28 61 | 29 29 20 6f 6e 20 74 68 |ction (a|)) on th|
|00006340| 65 20 71 75 61 6c 69 66 | 69 65 64 20 8d 0a 69 6e |e qualif|ied ..in|
|00006350| 76 65 73 74 6d 65 6e 74 | 20 65 6e 74 69 74 79 20 |vestment| entity |
|00006360| 66 6f 72 20 74 68 65 20 | 74 61 78 61 62 6c 65 20 |for the |taxable |
|00006370| 79 65 61 72 20 77 69 74 | 68 20 72 65 73 70 65 63 |year wit|h respec|
|00006380| 74 20 74 6f 20 77 68 69 | 63 68 20 74 68 65 20 8d |t to whi|ch the .|
|00006390| 0a 64 65 74 65 72 6d 69 | 6e 61 74 69 6f 6e 20 69 |.determi|nation i|
|000063a0| 73 20 6d 61 64 65 20 73 | 68 61 6c 6c 20 62 65 20 |s made s|hall be |
|000063b0| 64 65 65 6d 65 64 20 74 | 6f 20 62 65 20 69 6e 63 |deemed t|o be inc|
|000063c0| 72 65 61 73 65 64 20 62 | 79 20 61 6e 20 8d 0a 61 |reased b|y an ..a|
|000063d0| 6d 6f 75 6e 74 20 65 71 | 75 61 6c 20 74 6f 20 74 |mount eq|ual to t|
|000063e0| 68 65 20 64 65 64 75 63 | 74 69 6f 6e 20 61 6c 6c |he deduc|tion all|
|000063f0| 6f 77 65 64 20 62 79 20 | 73 75 62 73 65 63 74 69 |owed by |subsecti|
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