 | Philippines - 1986 - 492 lapas
...and gas. The term 'exploration expenditures' means expenditures paid or incurred for the purpose of ascertaining the existence, location, extent, or quality...beginning of the development stage of the mine or deposit. The term 'development expenditures' means expenditures paid or incurred during the development stage... | |
 | United States - 1953 - 1744 lapas
...In general. In the case of expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality...deposit of ore or other mineral, and paid or incurred prior to the beginning of the development stage of the mine or deposit, so much of such expenditures... | |
 | United States - 1965 - 1110 lapas
...Exploration 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... | |
 | United States - 1964 - 1098 lapas
...Page 1231 §2211 (b) the term "survey of extraction opportunities" means any survey directed (i) to ascertaining the existence, location, extent, or quality of any deposit of ore, oil, gas, or other mineral, or ui' to determining the feasibility of undertaking operations for the... | |
 | 1972 - 692 lapas
...in general. In the case of expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality...beginning of the development stage of the mine or deposit, there shall be allowed as a deduction in computing taxable income BO much of such expenditures as does... | |
 | 1973 - 476 lapas
...(%) interest in such leases to taxpayer B provided B will pay all of the exploration expenditures 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. B shall treat threefourths of... | |
 | 1968 - 1618 lapas
...Exploration 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... | |
 | 1968 - 322 lapas
...meaning of sec. 2 of the Outer Continental Shelf Lands Act, as amended and supplemented; 43 USC 1331), and paid or incurred before the beginning of the development stage of the mine, shall be allowed as a deduction in computing taxable income. This subsection shall apply only with... | |
 | 1971 - 324 lapas
...In 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 rainerai, and paid or Incurred before the beginning of the development stage of the mine or deposit,... | |
 | 1970 - 344 lapas
...meaning of sec. 2 of the Outer Continental Shelf Lands Act, as amended and supplemented; 43 USC 1331), and paid or incurred before the beginning of the development stage of the mine, shall be allowed as a deduction in computing taxable income. This subsection shall apply only with... | |
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At the election of the taxpayer, 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... 
