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" In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27% per centum of the gross Income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or... "
Reports of the Tax Court of the United States - 311. lappuse
autors: United States. Tax Court - 1961
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United States Reports: Cases Adjudged in the Supreme Court at ..., 451. sējums

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1982 - 1050 lapas
...Black Hawk * case the lease was to continue "during the term commencing on the first day percentage, specified in subsection (b), of the gross income from...respect of the property. Such allowance shall not exceed 50 percent of the taxpayer's taxable income from the property (computed without allowance for depletion).......
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United States Reports: Cases Adjudged in the Supreme Court at ..., 464. sējums

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1986 - 996 lapas
...§ 613. Section 613(a) provides that "the allowance for depletion . . . shall be the percentage ... of the gross income from the property excluding from...respect of the property. Such allowance shall not exceed 50 percent of the taxpayer's taxable income from the property (computed without allowance for depletion)."...
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United States Reports: Cases Adjudged in the Supreme Court, 308. sējums

United States. Supreme Court - 1940 - 894 lapas
...depletion shall be 27 J /2 per centum of the gross income from the property during the taxable year, excluding from such gross income an amount equal to...respect of the property. Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for deple-' tion) from...
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American Federal Tax Reports, 2. sējums;18. sējums

1967 - 1630 lapas
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American Federal Tax Reports, 2. sējums;22. sējums

1969 - 1242 lapas
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American Federal Tax Reports, 2. sējums;28. sējums

1972 - 1578 lapas
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American Federal Tax Reports, 34. sējums

1947 - 1744 lapas
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 lapas
...sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year, excluding from such gross income an amount equal to...respect of the property. Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for depiction) from the...
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The Economics of Mining (non-ferrous Metals) Valuation-organiazation-management

Theodore Jesse Hoover - 1933 - 574 lapas
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General Laws of the State of Idaho ...

Idaho - 1933 - 586 lapas
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