 gross income from the property" means, in the case of a property 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 ordinary...  Reports of the Tax Court of the United States - 964. lappuseautors: United States. Tax Court - 1985Pilnskats - Par šo grāmatu
 | 1939 - 1522 lapas
...the gross income from mining. The term "mining" as used herein Includes not only the extraction of ores or minerals from the ground but also the ordinary treatment processes which are normally applied by the mine owners or operators to the crude mineral product after extraction... | |
 | 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 - 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. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...means the gross income from mining. The term " naming", as used herein, shall be considered to include not merely the extraction of the ores or minerals...commercially marketable mineral product or products. The term "ordinary treatment processes", as used herein, shall include the following: (i) In the case... | |
 | 1944 - 1344 lapas
...means the grcss income from mining. The term 'mining', as used herein, shall be considered to include not merely the extraction of the ores or minerals...commercially marketable mineral product or products. The term 'ordinary treatment processes', as used herein, shall include the following: (i) In the case... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1198 lapas
...means the gross income from mining. The term 'mining', as used herein, shall be considered to include not merely the extraction of the ores or minerals...commercially marketable mineral product or products. The term 'ordinary treatment processes', as used herein, shaU include the following: (i) In the case... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1194 lapas
...means the gross income from mining. The term 'mining', as used herein, shall be considered to include not merely the extraction of the ores or minerals...commercially marketable mineral product or products. The term 'ordinary treatment processes', as used herein, shall include the following: (i) In the case... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...means the gross income from mining. The term "mining", as used herein, shall be considered to include not merely the extraction of the ores or minerals...commercially marketable mineral product or products. The term "ordinary treatment processes", as used herein, shall include the following: (i) In the case... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...used herein, shall be considered to include not merely the extraction of the ores or minerals from thd ground but also the ordinary treatment processes normally...commercially marketable mineral product or products. The term "ordinary treatment processes", as used herein, shall include the following: (i) In the case... | |
 | 1966 - 276 lapas
...as mining described in paragraph (4) (and the treatment processes necessary or Incidental thereto), and so much of the transportation of ores or minerals...extraction from the ground to the plants or mills In which such treatment processes are applied thereto as Is not In excess of 50 miles unless the Secretary or... | |
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