 In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case...  Internal Revenue Bulletin - 8. lappuseautors: United States. Internal Revenue Service - 1956Pilnskats - Par šo grāmatu
 | United States. Supreme Court - 1940 - 894 lapas
...net income there shall be allowed as deductions: "(1) Depletion.—In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable...regulations to be prescribed by the Commissioner, with the approval of the Secretary. . . ." 'Treasury Regulations 77, Art. 221 (h) provided: '"Net income of... | |
 | United States. Court of Claims - 1937 - 786 lapas
...imposed by section 230 there shall be allowed as deductions : ***** (9) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable...according to the peculiar conditions in each case, based Opinion of the Court upon cost including cost of development not otherwise deducted: Provided,... | |
 | 1919 - 528 lapas
...obsolescence," while with respect to depletion, the law provides, In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted; provided, That in the case of... | |
 | Robert Hiester Montgomery - 1920 - 1304 lapas
...in computing net income there shall be allowed as deductions: .... In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable...improvements, according to the peculiar conditions in eacli case, based upon cost including cost of development not otherwise deducted : Provided, That in... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 lapas
...This amendment has already been agreed upon by the committee: t10) ln the case of mines, oll and gas wells, other natural deposits, and timber, a reasonable...improvements, according to the peculiar conditions of each case, based upon cost plus cost of development • l-rorided. That in the case of such properties... | |
 | George Edwin Holmes - 1919 - 1048 lapas
...the taxpayer in accordance with the provisions of section 252; (10) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided, That in the case of... | |
 | Alabama - 1919 - 1476 lapas
...business, including a reasonable allowance for obsolescence, (-i) In the case of mines, oil and gas wells, other natural deposits and timber, a reasonable...according to the peculiar conditions in each case based upon the cost, including cost of development not otherwise deducted ; provided that in case of... | |
 | 1919 - 344 lapas
...deductions allowed In computing the Income tax are as follows: — in the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable...according to the peculiar conditions In each case, based upon cost Including cost of development not otherwise deducted: Provided, That In the case of... | |
 | Ewell D. Moore - 1919 - 44 lapas
...Increased Depletion Allowance on Mines, Oil, and Gas Weils, Timber, Etc. 10. In case of mines, oil and gas wells, other natural deposits, and timber, a reasonable...according to the peculiar conditions in each case, based on cost including cost of development not otherwise deducted. In case of properties acquired... | |
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