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" GENERAL.—In the case of expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral... "
Defense Minerals Policy: Hearing, Eighty-second Congress, Second Session ... - 121. lappuse
autors: United States. Congress. Senate. Committee on Interior and Insular Affairs - 1952 - 226 lapas
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Official Gazette, 74. sējums

Philippines - 1978 - 386 lapas
...term "exploration expenditures" means expenditures paid or incurred for the purpose of ascertaining the existence, location, extent, or quality of any...deposit of ore or other mineral, and paid or incurred before the beginning of the development stage of the mine or deposit. The term "development expenditures"...
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United States Code, 3. sējums

United States - 1953 - 1744 lapas
...In the case of expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any...beginning of the development stage of the mine or deposit, so much of such expenditures as does not exceed $75,000. This subsection shall apply only with respect...
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United States Code, 6. sējums

United States - 1965 - 1110 lapas
...expenditures. This section shall not apply to any expenditure paid or incurred for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral (including oil and gas). (e) Cross reference. For adjustments to basis of property for amount! allowed...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1954 - 1486 lapas
...In the case of expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any...beginning of the development stage of the mine or deposit, so much of such expenditures as does not exceed *75.000. ThIs subsection shall apply only with respect...
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The Code of Federal Regulations of the United States of America

1974 - 484 lapas
...the сам of expenditures paid or Incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any...deposit of ore or other mineral, and paid or Incurred before the beginning of the development stage of the mine or deposit, there shall be allowed as a deduction...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972 - 692 lapas
...In the case of expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any...deposit of ore or other mineral, and paid or incurred before the beginning of the development stage of the mine or deposit, there shall be allowed as a deduction...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 lapas
...expenditures. This section shall not apply to any expenditure paid or incurred for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral (including oil and gas). (e) Cross reference. For adjustments to basis of property for amounts allowed...
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The Code of Federal Regulations of the United States of America

1986 - 610 lapas
...(.%) interest in such leases to taxpayer В provided В will pay all of the expenses for ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral which will be incurred before the beginning of the development stage. В may elect to treat threefourths...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 lapas
...expenditures. This section shall not apply to any expenditure paid or Incurred for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral (including oil and gas). (e) Cross reference. For adjustments to basis of property for amounts allowed...
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The Code of Federal Regulations of the United States of America

1971 - 324 lapas
...In the case of expenditures paid or Incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other rainerai, and paid or Incurred before the beginning of the development stage of the mine or deposit,...
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