| http://www.w3.org/ns/prov#value | - The Regulations of the Internal Revenue Commissioner pertaining to this statute provide: * * * A bona fide debt is a debt which arises from a debtor-creditor relationship based upon a valid and enforceable obligation to pay a fixed or determinable sum of money. * * * Reg. ?? 1.166-1(c), 26 CFR 1.166-1(c).
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