 As used in this paragraph the term 'gross income from the property' means the gross income from mining. The term 'mining1 as used herein shall be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary...  United States Congressional Serial Set - 29. lappuse1944Pilnskats - Par šo grāmatu
 | 1962 - 954 lapas
...other than an oil or gas well, the gross income from mining. (2) Mining.—The term "mining" includes not merely the extraction of the ores or minerals...commercially marketable mineral product or products, and so much of the transportation of ores or minerals (whether or not by common carrier) from the point... | |
 | 1939 - 1522 lapas
...from property. As used in this paragraph the term "gross Income from the property" means the gross Income from mining. The term "mining", as used herein,...processes", as used herein, shall Include the following: (1) In the case of coal — cleaning, breaking, sizing, and loadIng for shipment; (11) In the case... | |
 | United States - 1953 - 1744 lapas
...from property. As used in this paragraph the term "gross income from the property" means the gross V ¥d-< and so much of the transportation of ores or minerals (whether or not by common carrier) from the point... | |
 | United States - 1965 - 1110 lapas
...other than an oil or gas well, the gross income from mining. (2) Mining. The term "mining" includes not merely the extraction of the ores or minerals from the ground but also the treatment processes considered as mining described in paragraph (4) (and the treatment processes necessary... | |
 | United States - 1964 - 1098 lapas
...from property. For purposes of this section — • * * * • (2) Mining. The term "mining" includes not merely the extraction of the ores or minerals from the ground but also the treatment processes considered as mining described in paragraph (4) (and the treatment processes necessary... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1198 lapas
...Property. — -As used in this paragraph the term 'gross incoma from the propsrty' means the gross income from mining. The term 'mining', as used herein,...term 'ordinary treatment processes', as used herein, shaU include the following: (i) In the case of coal — cleaning, breaking, sizing, and loading for... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...From Property. — As used in this paragraph the term "gross income from the property" means the gross income from mining. The term " mining", as used herein,...merely the extraction of the ores or minerals from thd ground but also the ordinary treatment processes normally applied by mine owners or operators in... | |
 | 1960 - 880 lapas
...other than an oil or gas well, the gross Income from mining. (2) Mining. The term "mining" Includes not merely the extraction of the ores or minerals...commercially marketable mineral product or products, and so much of the transportation of ores or minerals (whether or not by common carrier) from the point... | |
 | 1986 - 610 lapas
...this paragraph, the term "mining processes" means, for taxable years beginning before January 1, 1961, the ordinary treatment processes normally applied...commercially marketable mineral product or products, including the following processes (and the processes necessary or incidental thereto), and, for taxable... | |
 | 1988 - 552 lapas
...this paragraph, the term "mining processes" means, for taxable years beginning before January 1, 1961, the ordinary treatment processes normally applied...commercially marketable mineral product or products, including the following processes (and the processes necessary or incidental thereto), and, for taxable... | |
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