| http://www.w3.org/ns/prov#value | - ???(a) In General- For purposes of section 205(a), a bad debt shall be a business debt that becomes wholly or partially worthless to the payee.CommentsClose CommentsPermalink???(b) Business Loan- For purposes of subsection (a), a business loan or debt is a bona fide loan or debt made for a business purpose that both parties intended be repaid.CommentsClose CommentsPermalink???(c) Determination of
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