 February 28, 1913, the basis for depletion shall be the fair market value of the property at the date of discovery or within thirty days thereafter, If such mines were not acquired as the result of purchase of a proven tract or lease, and If the fair...  Reports of the Tax Court of the United States - 47. lappuseautors: United States. Tax Court - 1954Pilnskats - Par šo grāmatu
 | United States. Department of Justice - 1922 - 710 lapas
...in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair market value of the property is materially disproportionate to the cost, the depletion... | |
 | 1919 - 528 lapas
...in the case of mines, oil and gas wells, discovered by the taxpayer, on or after Mar. 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair market value of the property is materially disproportionate to the cost, the depletion... | |
 | Robert Hiester Montgomery - 1920 - 1304 lapas
...to which cept in the case of mines and oil wells discovered by the taxpayer in which case the value of the property at the date of discovery or within thirty days thereafter is the basis prescribed by law.3 For a full discussion of the topic of depletion as an allowable deduction,... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 lapas
...And proriitrd further. That in the case of mines, oil and das wells, discovered by the taxpayer and not acquired as the result of purchase of a proven tract or lease, where the fair market value of the property, as determined in the manner hereafter provided, is materially... | |
 | Henry Montefiore Powell - 1919 - 708 lapas
...date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair market value of the property is materially disproportionate to the cost; plus in any... | |
 | George Edwin Holmes - 1919 - 1052 lapas
...date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the market value of the property is materially disproportionate to the cost ; pins in any case... | |
 | Guaranty Trust Company of New York - 1919 - 664 lapas
...in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair market value of the property is materially disproportionate to the cost, the depletion... | |
 | 1919 - 500 lapas
...In the case of mines, oil and gas wells, discovered by the taxpayer on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair market value 364 of the property is materially disproportionate to the cost, the depletion... | |
 | United States. Internal Revenue Service - 1919 - 168 lapas
...That in the case of mines, oil and gas wells discovered by the taxpayer on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair market value of the property is materially disproportionate to the cost, the depletion... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 lapas
...of discovery of mines, oil or gas wells discovered by the taxpayer ton or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair market value of the property -is materially disproportionate to the cost; plus in any... | |
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