Amendment status not verified — confirm the current text below against the official source.
The paying capacity of the debtor, shall, for the purposes of this Act, be deemed to be sixty per cent. of the value of all the property of the debtor: Provided that, when any portion of such property yields income but the market value of such portion cannot be determined, the value of such portion shall be the amount of the income capitalized at six per cent. per annum.