 | 1919 - 528 lapas
...market value of the property (or the taxpayer's interest therein) on that date shall be taken in lieu of cost up to that date; provided further, That in...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... | |
 | Robert Hiester Montgomery - 1920 - 1304 lapas
...market value of the property (or the taxpayer's interest therein) on that date shall be taken in lieu of cost up to that date: Provided further, That in...wells, discovered by the taxpayer, on or after March I, 1913, and not acquired as the result of purchase of a proven tract or lease, where the fair market... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 lapas
...new : 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...lease, where the fair market value of the property, as determined in the manner hereafter provided, is materially disproportionate to the cost, the depletion... | |
 | 1919 - 344 lapas
...market value of the property (or the taxpayer's Interest therein) on that date shall be. taken In lieu of cost up to that date : Provided further. That In...lease, where the fair market value of the property la materially disproportionate to the cost, the depletion allowance shall be based upon the fair market... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 lapas
...an amount equal to the fair market value within 30 days after the date of discovery of mines, oil or gas wells discovered by the taxpayer on or after March...property is materially disproportionate to the cost; plus in any case the subsequent cost of plant and equipment (less salvage value), and underground and... | |
 | 1919 - 500 lapas
...market value at the date of discovery or within 30 days thereafter. LAW: section 234 (a 9). In the case of mines, oil and gas wells, discovered by the...proven tract or lease, where the fair market value 364 of the property is materially disproportionate to the cost, the depletion allowance shall be based... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 lapas
...market value of the property (or the taxpayer's interest therein) on that date shall be taken in lieu of cost up to that date; provided, further, that in...gas wells, discovered by the taxpayer on or after January first, nineteen hundred and nineteen, and not acquired as the result of a purchase of a proven... | |
 | Henry Montefiore Powell - 1919 - 708 lapas
...market value of the property (or the taxpayer's interest therein) on that date shall be taken in lieu of cost up to that date; provided, further, that in...gas wells, discovered by the taxpayer on or after January first, nineteen hundred and nineteen, and not acquired as the result of a purchase of a proven... | |
 | Alabama - 1919 - 1476 lapas
...market value of the property (or the taxpayer's interest therein) on that date shall be taken in lieu of cost up to that date ; provided, further, that...and gas wells discovered by the taxpayer on or after January 1, 1919, and not acquired as the result of purchase of a proven tract or lease, where the fair... | |
 | United States. Internal Revenue Service - 1919 - 168 lapas
...DISCOVERED SINCE MARCH 1, 1913. Sections 214' (a) and 234 (a) of the Revenue Act of 1918, statethat in the case of mines, oil and gas wells, discovered by the...taxpayer on or after March 1, 1913, and not acquired as a result of purchase of a proven tract or lease, where the fair market value of the property is materially... | |
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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... 
